South Carolina Statutes
§ 12-23-815 — Information to form basis for assessments.
South Carolina § 12-23-815
This text of South Carolina § 12-23-815 (Information to form basis for assessments.) 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. § 12-23-815 (2026).
Text
The Department of Revenue shall issue assessments for the tax provided by this article based on information provided by the Department of Health and Environmental Control and the Revenue and Fiscal Affairs Office.
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Legislative History
HISTORY: 1992 Act No. 361, SECTION 40; 1993 Act No. 181, SECTION 155; 1998 Act No. 419, Part II, SECTION 41B. Code Commissioner's Note At the direction of the Code Commissioner, references in this section to the offices of the former State Budget and Control Board, Office of the Governor, or other agencies, were changed to reflect the transfer of them to the Department of Administration or other entities, pursuant to the directive of the South Carolina Restructuring Act, 2014 Act No. 121, SECTION 5(D)(1). Pursuant to the directive to the Code Commissioner in 2018 Act No. 246, SECTION 10, "Revenue and Fiscal Affairs Office" was substituted for all references to "Office of Research and Statistics of the Revenue and Fiscal Affairs Office".
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 § 12-23-815, Counsel Stack Legal Research, https://law.counselstack.com/statute/sc/23/12-23-815.