South Carolina Statutes
§ 12-4-740 — Information to be furnished in support of request for exemption; inspection of premises.
(A)An owner of tax-exempt property or a property owner requesting tax exemption shall furnish information and records requested by the department. The department and its agents may examine portions of the financial records of the owners of real and personal property as necessary to determine if the property qualifies for tax-exempt status.
(B)The department and its authorized agents may enter the premises upon reasonable notice and inspect them for tax exemption purposes.
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South Carolina § 12-4-740 (Information to be furnished in support of request for exemption; inspection of premises.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
HISTORY: 1991 Act No. 50, SECTION 2.
Nearby Sections
15
§ 12-4-10
Department of Revenue created.§ 12-4-15
Departmental divisions; supervision.§ 12-4-20
Offices, materials and supplies.§ 12-4-310
Mandated powers and duties.§ 12-4-325
Repealed.§ 12-4-330
Witnesses before department.§ 12-4-360
Verification by department to retirement systems of information on individual income tax returns.