South Carolina Statutes
§ 12-36-2660 — Administration and enforcement of chapter.
The Department of Revenue shall administer and enforce the provisions of this chapter.
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Legislative History
HISTORY: 1992 Act No. 361, SECTION 16(L); 1993 Act No. 181, SECTION 199.
Nearby Sections
15
§ 12-36-10
Effect of definitions.§ 12-36-100
"Sale" and "purchase".§ 12-36-110
Sale at retail; retail sale.§ 12-36-120
"Wholesale sale" and "sale at wholesale".§ 12-36-130
"Sales price".§ 12-36-1320
Tax on transient construction property.§ 12-36-1340
Collection of tax by retailer sellers.§ 12-36-1370
Presumption of applicability of tax.