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South Carolina · Through 2025 Session of the General Assembly

S.C. Code Ann. § 12-2-5: Duties and powers of commissioners of Department of Revenue transferred to director; commission changed to department.

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Where this section sits in the code
  1. Title 12 - TAXATION
  2. CHAPTER 2 General Provisions

On February 1, 1995, the duties and powers given to the commissioners of the Department of Revenue must be transferred to the director of the Department of Revenue. When this transfer takes place, the Code commissioner is directed to change all code references from commissioners of the Department of Revenue to the director of the Department of Revenue and to change references of "commission" to "department".

Collected 2026-09-02T06:34:39Z. Source file · JSON

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