The Office of Regulatory Staff must require the annual reports to be made by railroad companies in manner and form and at the time provided for herein and may require reports to be made of other matters. The Office of Regulatory Staff may, from time to time, make changes it considers proper, giving the corporations one year's notice of any changes or additions that require any alterations in the method or form of keeping their accounts. The Office of Regulatory Staff shall, on or before the first day of June in each year, furnish to the several railroads blank forms of any reports. When the report received from any corporation is defective or probably erroneous, the Office of Regulatory Staff must notify the corporation to amend it within fifteen days. The originals of the report or reports, as amended, subscribed and sworn to by the officers of the corporation, must be preserved in the office of the Office of Regulatory Staff. The Office of Regulatory Staff must prepare tables and abstracts of all the returns it considers expedient.
S.C. Code § 58-17-1620