The department shall prescribe rules, procedures, forms, and instructions it considers appropriate and that are consistent with this article. Property tax assessors, auditors, and taxpayers shall comply with the department's regulations, rules, and procedures, and shall use the forms the department prescribes.
S.C. Code Ann. § 12-60-1720
Department to prescribe regulations, rules, procedures, forms and instructions
Known as the South Carolina Revenue Procedures Act
The act spans §§ 12-60-10 to 12-60-920 (62 sections).
1995 Act No. 60, SECTION 4A.
Official source: South Carolina Legislature. Reproduced from public-domain South Carolina statutes; confirm against the official source for the current text. Not legal advice.