South Carolina Statutes
§ 12-36-2660 — Administration and enforcement of chapter.
South Carolina § 12-36-2660
This text of South Carolina § 12-36-2660 (Administration and enforcement of chapter.) 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. § 12-36-2660 (2026).
Text
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.Cite This Page — Counsel Stack
Bluebook (online)
South Carolina § 12-36-2660, Counsel Stack Legal Research, https://law.counselstack.com/statute/sc/36/12-36-2660.