The department or its designated agent or representative may enter upon the premises where bingo is played or the business premises of another person and examine books, papers, records, memoranda, commodities, or other things bearing upon the amount of taxes or fees payable or the proper conduct of a game and secure from the taxpayer or other person information directly or indirectly for the enforcement of this article.
S.C. Code Ann. § 12-21-4160
Inspection of books, papers, records, and other materials
Known as the Bingo Tax Act
The act spans §§ 12-21-3910–12-21-4320 (49 sections).
1996 Act No. 449, SECTION 1.
Official source: South Carolina Legislature. Reproduced from public-domain South Carolina statutes; confirm against the official source for the current text. Not legal advice.