The Department of Revenue shall use available personnel to conduct audits involving all taxes to promote voluntary compliance and to collect revenues for the general fund of the State and designated accounts.
S.C. Code Ann. § 12-4-387
Conduct of audits to promote voluntary compliance and collection of revenues
Applied in 1 court decision — leading case Richland Cnty. v. S.C. Dep't of Revenue (2018)
Most recently applied in Richland Cnty. v. S.C. Dep't of Revenue (March 2018)
2008 Act No. 353, SECTION 2, Pt 21H, eff July 1, 2009.
Official source: South Carolina Legislature. Reproduced from public-domain South Carolina statutes; confirm against the official source for the current text. Not legal advice.