South Carolina § 12-54-100 Authority of department to conduct examination or investigation.

South Carolina Statutes

§ 12-54-100 — Authority of department to conduct examination or investigation.

South Carolina·Title 12 TAXATION·Ch. 54 UNIFORM METHOD OF COLLECTION AND ENFORCEMENT OF TAXES LEVIED AND ASSESSED BY SOUTH CAROLINA DEPARTMENT OF REVENUE

(A)In the administration of a state tax law, the director or his duly authorized agent, for the purpose of ascertaining the correctness of a return or making a determination of or fixing tax liability, may examine or investigate the place of business, tangible personal property, facilities, computers, computer programs, electronic data, books, invoices, papers, records, memoranda, vouchers, other documents, equipment, or licenses of the taxpayer or other person bearing upon the matters required to be included on a return.

(B)The taxpayer or other person and his agents and employees shall exhibit to the director these places and items and facilitate the examination or investigation.

(C)A taxpayer, upon request, may delay the examination up to thirty days, except that the provisions of th

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(A) In the administration of a state tax law, the director or his duly authorized agent, for the purpose of ascertaining the correctness of a return or making a determination of or fixing tax liability, may examine or investigate the place of business, tangible personal property, facilities, computers, computer programs, electronic data, books, invoices, papers, records, memoranda, vouchers, other documents, equipment, or licenses of the taxpayer or other person bearing upon the matters required to be included on a return. (B) The taxpayer or other person and his agents and employees shall exhibit to the director these places and items and facilitate the examination or investigation. (C) A taxpayer, upon request, may delay the examination up to thirty days, except that the provisions of this subsection do not apply if there is reasonable evidence that the taxpayer is about to destroy or remove the items from the State or otherwise make them unavailable for examination or investigation. (D) The director may employ proper and reasonable audit methods necessary to the examination or investigation, including the use of sampling.

South Carolina § 12-54-100 (Authority of department to conduct examination or investigation.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.