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South Carolina · Through 2025 Session of the General Assembly

S.C. Code Ann. § 12-21-4280: Revocation of license.

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Where this section sits in the code
  1. Title 12 - TAXATION
  2. CHAPTER 21 Stamp and Business License Tax
  3. ARTICLE 24 Bingo Tax Act

(A) The department may revoke a license issued under this article if it finds that a licensed nonprofit organization is not in compliance with the exemption requirements of the Internal Revenue Code.

(B) A license revoked under this section must not be reissued until a new application is made and the department determines that the applicant is complying with the applicable provisions of the Internal Revenue Code.

(C) The department may promulgate regulations to enforce this section.

Collected 2026-09-02T06:35:39Z. Source file · JSON

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