Article

Electric Power

S.C. Code Ann. § 12-23-10— Imposition of tax; rate
S.C. Code Ann. § 12-23-20— Exemptions from tax
S.C. Code Ann. § 12-23-30— Authority to suspend tax on power sold to Atomic Energy department
S.C. Code Ann. § 12-23-40— department shall administer, enforce, and collect tax; rules and regulations
S.C. Code Ann. § 12-23-50— Certain instruments and records shall be kept; examinations by department; violations
S.C. Code Ann. § 12-23-60— Monthly returns and remittance of tax required
S.C. Code Ann. § 12-23-90— Taxes and penalties deemed a debt; lien thereof
S.C. Code Ann. § 12-23-120— Use of tax
S.C. Code Ann. § 12-23-130— Exemption of South Carolina Public Service Authority from taxation