The department may enter upon the premises of any taxpayer or the business premises of any other person and examine or cause to be examined by any agent or representative designated by it for that purpose any books, papers, records, memoranda, commodities or other things bearing upon the amount of taxes payable and secure from such taxpayer or other person any other information directly or indirectly concerned in the enforcement of this chapter.
S.C. Code Ann. § 12-21-2860
Department authorized to conduct inspections
1962 Code SECTION 65-856; 1952 Code SECTION 65-856; 1942 Code SECTIONS 2526, 2529, 2546; 1932 Code SECTIONS 2526, 2529, 2546, 2556; 1928 (35) 1089; 1930 (36) 1354; 1947 (45) 106.
Official source: South Carolina Legislature. Reproduced from public-domain South Carolina statutes; confirm against the official source for the current text. Not legal advice.