Home/South Carolina/Statutes/Title 12: TAXATION/Ch. 2: GENERAL PROVISIONS/§ 12-2-15
South Carolina Statutes

§ 12-2-15 — "Department of Revenue and Taxation" to mean "Department of Revenue".

South Carolina § 12-2-15
JurisdictionSouth Carolina
Title 12TAXATION
Ch. 2GENERAL PROVISIONS

This text of South Carolina § 12-2-15 ("Department of Revenue and Taxation" to mean "Department of Revenue".) 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. § 12-2-15 (2026).

Text

Whenever the term "Department of Revenue and Taxation" appears in the Acts and Joint Resolutions of the General Assembly or the 1976 Code of Laws of South Carolina, it shall mean the "Department of Revenue." The Code commissioner is directed to change all such references at such time and in such manner as may be timely and cost-effective.

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

Legislative History

HISTORY: 1996 Act No. 458, Part II, SECTION 88.

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Repealed or amended act or code section remaining in force for limited purposes.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 ↗

Cite This Page — Counsel Stack

Bluebook (online)
South Carolina § 12-2-15, Counsel Stack Legal Research, https://law.counselstack.com/statute/sc/2/12-2-15.