South Carolina · Through 2025 Session of the General Assembly

S.C. Code Ann. § 12-54-90: Revocation of license to do business for failure to comply with law.

Where this section sits in the code

Title 12 - TAXATION
CHAPTER 54 Uniform Method of Collection and Enforcement of Taxes Levied and Assessed by South Carolina Department of Revenue

(A) When a person fails, neglects, violates, or refuses to comply with a provision of law or regulation administered by the department, the department, in its discretion, may refuse to issue a license to a taxpayer and may revoke one or more licenses held by the taxpayer.

(B) A person whose license has been revoked must not be issued a new license until all outstanding liabilities are satisfied.

(C) The department may review and determine whether a new license may be issued according to guidelines established by it.

Collected 2026-09-02T06:36:59Z. Source file · JSON

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