South Carolina Statutes

§ 12-21-4160 — Inspection of books, papers, records, and other materials.

South Carolina § 12-21-4160
JurisdictionSouth Carolina
Title 12TAXATION
Ch. 21STAMP AND BUSINESS LICENSE TAX

This text of South Carolina § 12-21-4160 (Inspection of books, papers, records, and other materials.) 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. § 12-21-4160 (2026).

Text

The department or its designated agent or representative may enter upon the premises where bingo is played or the business premises of another person and examine books, papers, records, memoranda, commodities, or other things bearing upon the amount of taxes or fees payable or the proper conduct of a game and secure from the taxpayer or other person information directly or indirectly for the enforcement of this article.

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

Legislative History

HISTORY: 1996 Act No. 449, SECTION 1.

Nearby Sections

15
View on official source ↗

Cite This Page — Counsel Stack

Bluebook (online)
South Carolina § 12-21-4160, Counsel Stack Legal Research, https://law.counselstack.com/statute/sc/21/12-21-4160.