Statutes, codes, and regulations
Code of Laws of South Carolina 1976
Title 12 - TAXATIONChapter 23 - LICENSE TAXES ON OTHER BUSINESSES
Article 1 - ELECTRIC POWER
Section 12-23-40 - department shall administer, enforce, and collect tax; rules and regulations

S.C. Code § 12-23-40

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Current through 2024 Act No. 225.
Section 12-23-40 - department shall administer, enforce, and collect tax; rules and regulations

Such tax shall be paid to and collected by the department, and the department shall administer and enforce the tax and shall make rules and regulations pertinent to such enforcement, which shall have the full force and effect of law.

S.C. Code § 12-23-40

1937 (40) 610; 1935 (39) 275; 1931 (37) 357, 358; 1932 Code Sections 2558, 2559; 1942 Code Sections 2558, 2559; 1952 Code Section 65-904; 1962 Code Section 65-904.