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South Carolina · Through 2025 Session of the General Assembly

S.C. Code Ann. § 12-23-40: department shall administer, enforce, and collect tax; rules and regulations.

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Where this section sits in the code
  1. Title 12 - TAXATION
  2. CHAPTER 23 License Taxes on Other Businesses
  3. ARTICLE 1 Electric Power

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.

Collected 2026-09-02T06:35:49Z. Source file · JSON

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