South Carolina Statutes

§ 12-21-10 — Administration of chapter; rules and regulations; county officers shall assist.

South Carolina § 12-21-10
JurisdictionSouth Carolina
Title 12TAXATION
Ch. 21STAMP AND BUSINESS LICENSE TAX

This text of South Carolina § 12-21-10 (Administration of chapter; rules and regulations; county officers shall assist.) is published on Counsel Stack Legal Research, covering South Carolina primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
S.C. Code Ann. § 12-21-10 (2026).

Text

The department shall administer and enforce the taxes imposed by this chapter and shall prescribe rules and regulations pertinent to such enforcement. County treasurers and other county officers designated by the department shall assist in such administration by distributing regulations, giving information, selling stamps, reporting violations and in other ways not inconsistent with their respective offices to the extent and in the manner required by regulations of the department.

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Legislative History

HISTORY: 1962 Code SECTION 65-651; 1952 Code SECTION 65-651; 1942 Code SECTIONS 2526, 2529, 2531, 2546; 1932 Code SECTIONS 2526, 2529, 2531, 2546; 1928 (35) 1089; 1929 (36) 114; 1930 (36) 1354; 1932 (37) 1493; 1934 (38) 1577; 1935 (39) 282; 1936 (39) 1377, 1591, 1771; 1938 (40) 1799; 1940 (41) 1921; 1947 (45) 106.

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Bluebook (online)
South Carolina § 12-21-10, Counsel Stack Legal Research, https://law.counselstack.com/statute/sc/12-21-10.