The department may promulgate the regulations pursuant to the South Carolina Administrative Procedures Act, Chapter 23 of Title 1, necessary to implement the provisions of this article.
S.C. Code Ann. § 38-3-440
Promulgation of regulations to implement article
2007 Act No. 78, SECTION 4.B, eff June 11, 2007, applicable to taxable years beginning after December 31, 2006.
Official source: South Carolina Legislature. Reproduced from public-domain South Carolina statutes; confirm against the official source for the current text. Not legal advice.