South Carolina Statutes
§ 12-23-40 — department shall administer, enforce, and collect tax; rules and regulations.
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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South Carolina § 12-23-40 (department shall administer, enforce, and collect tax; rules and regulations.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
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.