The Department of Revenue shall administer and enforce the provisions of this chapter.
S.C. Code Ann. § 12-36-2660
Administration and enforcement of chapter
Known as the South Carolina Sales and Use Tax Act
The act spans §§ 12-36-10 to 12-36-950 (76 sections).
1992 Act No. 361, SECTION 16(L); 1993 Act No. 181, SECTION 199.
Official source: South Carolina Legislature. Reproduced from public-domain South Carolina statutes; confirm against the official source for the current text. Not legal advice.