South Carolina Statutes
§ 12-23-820 — Department of Revenue to administer article; collection of tax.
South Carolina § 12-23-820
This text of South Carolina § 12-23-820 (Department of Revenue to administer article; collection of tax.) 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. § 12-23-820 (2026).
Text
The Department of Revenue shall administer and enforce the provisions of this article, and may promulgate regulations to enforce such provisions. The hospital tax levied pursuant to this article must be collected in accordance with the provisions of Chapter 54 of Title 12.
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Legislative History
HISTORY: 1989 Act No. 189, Part II, SECTION 35I; 1993 Act No. 181, SECTION 156.
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 § 12-23-820, Counsel Stack Legal Research, https://law.counselstack.com/statute/sc/23/12-23-820.