The South Carolina Department of Revenue is created to administer and enforce the revenue laws of this State; administer the licensing laws and regulations relating to alcoholic liquors, beer, and wine and assess penalties for violations thereof; and other laws specifically assigned to it.
S.C. Code Ann. § 12-4-10
Department of Revenue created
Applied in 3 court decisions — leading case 357 F. Supp. 3d 497 - CSX Transp., Inc. v. S.C. Dep't of Revenue (2019)
Most recently applied in 357 F. Supp. 3d 497 - CSX Transp., Inc. v. S.C. Dep't of Revenue (January 2019)
1991 Act No. 50, SECTION 2; 1993 Act No. 181, SECTION 102; 1996 Act No. 459, SECTION 8.
Official source: South Carolina Legislature. Reproduced from public-domain South Carolina statutes; confirm against the official source for the current text. Not legal advice.