South Carolina Statutes
§ 12-21-1540 — Applicant for certificate of registration shall authorize audit and examination of books and records.
South Carolina § 12-21-1540
This text of South Carolina § 12-21-1540 (Applicant for certificate of registration shall authorize audit and examination of books and records.) 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. § 12-21-1540 (2026).
Text
In all cases, the applicant for a certificate of registration required by this article, as a condition precedent to the issue of such certificate of registration, must certify that the Department of Revenue shall have the right within statutory limitations to audit and examine the books and records, papers and memoranda of the applicant with respect to the administration and enforcement of laws administered by the Department of Revenue.
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Legislative History
HISTORY: 1962 Code SECTION 65-744.8; 1969 (56) 767; 1993 Act No. 181, SECTION 139.
Nearby Sections
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§ 12-21-1010
Definitions.§ 12-21-1035
Tax on beer brewed at a brewpub.§ 12-21-1060
Discount on tax paid when due.§ 12-21-1085
Taxes provided for in Article 7 in lieu of all other taxes on beer and wine; exceptions.§ 12-21-1090
Rules and regulations; confiscation and sale.§ 12-21-110
Refunds when goods have been damaged.§ 12-21-1110
Payment of expenses.§ 12-21-1120
Disposition of taxes and license fees.Cite This Page — Counsel Stack
Bluebook (online)
South Carolina § 12-21-1540, Counsel Stack Legal Research, https://law.counselstack.com/statute/sc/21/12-21-1540.