The department may require a taxpayer to provide copies of returns filed with the Internal Revenue Service and verify the information contained on the returns.
S.C. Code Ann. § 12-6-5540
Copies of returns; verification of information on returns
Known as the South Carolina Income Tax Act
The act spans §§ 12–12 (157 sections).
1995 Act No. 76, SECTION 1.
Official source: South Carolina Legislature. Reproduced from public-domain South Carolina statutes; confirm against the official source for the current text. Not legal advice.