South Carolina Statutes

§ 12-21-1090 — Rules and regulations; confiscation and sale.

South Carolina·Title 12 TAXATION·Ch. 21 STAMP AND BUSINESS LICENSE TAX
The department may promulgate rules and regulations for the payment and collection of the taxes levied by this article. The administrative provisions of Section 12-21-2870, wherever applicable, are adopted for the administration and enforcement of the provisions of this article.

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Legislative History

HISTORY: 1962 Code SECTION 65-737; 1952 Code SECTION 65-737; 1942 Code SECTION 2557-3; 1933 (38) 287, 576; 1934 (38) 1439; 1956 (49) 1841; 2005 Act No. 145, SECTION 23, eff June 7, 2005.

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