South Carolina Statutes
§ 12-54-230 — Access to Employer's Quarterly Report.
South Carolina·Title 12 TAXATION·Ch. 54 UNIFORM METHOD OF COLLECTION AND ENFORCEMENT OF TAXES LEVIED AND ASSESSED BY SOUTH CAROLINA DEPARTMENT OF REVENUE
The Employment Security department shall allow the South Carolina Department of Revenue access to the information contained in the Employer's Quarterly Report and any by-product of the report. The report or information extracted from the report is not subject to provisions of Chapter 4, Title 30, the Freedom of Information Act.
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South Carolina § 12-54-230 (Access to Employer's Quarterly Report.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
HISTORY: 1985 Act No. 201, Part II, SECTION 32A; 1988 Act No. 504, SECTION 2; 1993 Act No. 181, SECTION 236.
Nearby Sections
15
§ 12-54-10
Definitions.§ 12-54-110
Power of department to summon taxpayer or other person; remedy for failure to comply with summons.§ 12-54-124
Transfer of business assets; tax liens; suspension of business license; certificate of compliance.§ 12-54-125
Withdrawal of warrants of distraint.§ 12-54-126
Return of licenses.§ 12-54-130
Service upon taxpayer's employer of notice to withhold compensation; withholding by employer.§ 12-54-138
Recovery of duplicate refund.