South Carolina Statutes
§ 12-4-10 — Department of Revenue created.
South Carolina § 12-4-10
This text of South Carolina § 12-4-10 (Department of Revenue created.) 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. § 12-4-10 (2026).
Text
The South Carolina Department of Revenue is created to administer and enforce the revenue laws of this State; administer the licensing laws and regulations relating to alcoholic liquors, beer, and wine and assess penalties for violations thereof; and other laws specifically assigned to it.
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Legislative History
HISTORY: 1991 Act No. 50, SECTION 2; 1993 Act No. 181, SECTION 102; 1996 Act No. 459, SECTION 8.
Nearby Sections
15
§ 12-4-10
Department of Revenue created.§ 12-4-15
Departmental divisions; supervision.§ 12-4-20
Offices, materials and supplies.§ 12-4-310
Mandated powers and duties.§ 12-4-325
Repealed.§ 12-4-330
Witnesses before department.§ 12-4-360
Verification by department to retirement systems of information on individual income tax returns.Cite This Page — Counsel Stack
Bluebook (online)
South Carolina § 12-4-10, Counsel Stack Legal Research, https://law.counselstack.com/statute/sc/12-4-10.