Home/South Carolina/Statutes/Title 12: TAXATION/Ch. 2: GENERAL PROVISIONS/§ 12-2-10
South Carolina Statutes

§ 12-2-10 — "Department" defined.

South Carolina·Title 12 TAXATION·Ch. 2 GENERAL PROVISIONS
As used in this title "department" means the South Carolina Department of Revenue.

Free access — add to your briefcase to read the full text and ask questions with AI

South Carolina § 12-2-10 ("Department" defined.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

HISTORY: 1991 Act No. 50, SECTION 1; 1993 Act No. 181, SECTION 101.

Nearby Sections

15
§ 12-2-10
"Department" defined.
§ 12-2-100
Tax credits; timeframe for use; refunds; allocation of credits.
§ 12-2-110
Out-of-state business performing disaster or emergency-related work exempt from certain licensing and taxing requirements.
§ 12-2-115
New jobs or investments not created; boundary clarification.
§ 12-2-120
Tax liability or refunds; boundary clarification.
§ 12-2-130
Authority to compromise taxes; boundary clarification.
§ 12-2-140
Federal tax information; background checks.
§ 12-2-15
"Department of Revenue and Taxation" to mean "Department of Revenue".
§ 12-2-20
"Person" and "Individual" defined.
§ 12-2-25
Definitions pertaining to limited liability companies; single-member limited liability companies.
§ 12-2-30
Repealed or amended act or code section remaining in force for limited purposes.
§ 12-2-40
Contracts intended to evade payment of tax or in fraud of tax laws against public policy.
§ 12-2-5
Duties and powers of commissioners of Department of Revenue transferred to director; commission changed to department.
§ 12-2-50
Governmental bonds, notes, and certificates of indebtedness tax exempt.
§ 12-2-60
Extension of time to perform duties of county auditor, county treasurer and collector of delinquent taxes.
View on official source ↗