South Carolina Statutes
§ 12-23-40 — department shall administer, enforce, and collect tax; rules and regulations.
South Carolina § 12-23-40
This text of South Carolina § 12-23-40 (department shall administer, enforce, and collect tax; rules and regulations.) 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. § 12-23-40 (2026).
Text
Such tax shall be paid to and collected by the department, and the department shall administer and enforce the tax and shall make rules and regulations pertinent to such enforcement, which shall have the full force and effect of law.
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Legislative History
HISTORY: 1962 Code SECTION 65-904; 1952 Code SECTION 65-904; 1942 Code SECTIONS 2558, 2559; 1932 Code SECTIONS 2558, 2559; 1931 (37) 357, 358; 1935 (39) 275; 1937 (40) 610.
Nearby Sections
15
§ 12-23-10
Imposition of tax; rate.§ 12-23-120
Use of tax.§ 12-23-20
Exemptions from tax.§ 12-23-310
Imposition of tax; rate.§ 12-23-430
Municipalities may collect tax.Cite This Page — Counsel Stack
Bluebook (online)
South Carolina § 12-23-40, Counsel Stack Legal Research, https://law.counselstack.com/statute/sc/23/12-23-40.