South Carolina Statutes
§ 12-54-90 — Revocation of license to do business for failure to comply with law.
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)When a person fails, neglects, violates, or refuses to comply with a provision of law or regulation administered by the department, the department, in its discretion, may refuse to issue a license to a taxpayer and may revoke one or more licenses held by the taxpayer.
(B)A person whose license has been revoked must not be issued a new license until all outstanding liabilities are satisfied.
(C)The department may review and determine whether a new license may be issued according to guidelines established by it.
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South Carolina § 12-54-90 (Revocation of license to do business for failure to comply with law.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
HISTORY: 1985 Act No. 201, Part II, SECTION 32A; 1989 Act No. 188, SECTION 2; 1996 Act No. 431, SECTION 14; 2005 Act No. 145, SECTION 34, eff June 7, 2005.
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.