The Department of Revenue shall administer and enforce the provisions of this article, and may promulgate regulations to enforce such provisions. The hospital tax levied pursuant to this article must be collected in accordance with the provisions of Chapter 54 of Title 12.
S.C. Code Ann. § 12-23-820
Department of Revenue to administer article; collection of tax
1989 Act No. 189, Part II, SECTION 35I; 1993 Act No. 181, SECTION 156.
Official source: South Carolina Legislature. Reproduced from public-domain South Carolina statutes; confirm against the official source for the current text. Not legal advice.