South Carolina Statutes

§ 12-21-1580 — Rules and regulations.

South Carolina·Title 12 TAXATION·Ch. 21 STAMP AND BUSINESS LICENSE TAX
The Department of Revenue shall have the power to make such rules and regulations, not inconsistent with law, deemed necessary for the proper administration and enforcement of this article. Such rules and regulations shall have the full force and effect of law.

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Legislative History

HISTORY: 1962 Code SECTION 65-744.10; 1969 (56) 767; 1993 Act No. 181, SECTION 142.

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