South Carolina Statutes
§ 12-13-70 — Chapter shall be administered by Department of Revenue; rules and regulations.
South Carolina § 12-13-70
This text of South Carolina § 12-13-70 (Chapter shall be administered by Department of Revenue; rules and regulations.) 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. § 12-13-70 (2026).
Text
The income tax imposed by this chapter is administered by the South Carolina Department of Revenue. The department may make regulations not inconsistent with law as may be required for the proper administration and enforcement of this chapter, and the department's regulations have full force and effect of law.
Free access — add to your briefcase to read the full text and ask questions with AI
Legislative History
HISTORY: 1962 Code SECTION 65-427; 1957 (50) 404; 1960 (51) 1779; 1993 Act No. 181, SECTION 125; 2003 Act No. 69, SECTION 3.G, eff June 18, 2003.
Nearby Sections
10
§ 12-13-10
"Association" defined.§ 12-13-100
Disposition of proceeds.§ 12-13-20
"Net income" defined.§ 12-13-30
Imposition of tax on net income; rate.§ 12-13-40
Exemptions.§ 12-13-80
Form and filing of returns.§ 12-13-90
Payment of tax.Cite This Page — Counsel Stack
Bluebook (online)
South Carolina § 12-13-70, Counsel Stack Legal Research, https://law.counselstack.com/statute/sc/13/12-13-70.