Such tax shall be paid to and collected by the department, and the department shall administer and enforce the tax and shall make rules and regulations pertinent to such enforcement, which shall have the full force and effect of law.
S.C. Code Ann. § 12-23-40
department shall administer, enforce, and collect tax; rules and regulations
1962 Code SECTION 65-904; 1952 Code SECTION 65-904; 1942 Code SECTIONS 2558, 2559; 1932 Code SECTIONS 2558, 2559; 1931 (37) 357, 358; 1935 (39) 275; 1937 (40) 610.
Official source: South Carolina Legislature. Reproduced from public-domain South Carolina statutes; confirm against the official source for the current text. Not legal advice.