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South Carolina · Through 2025 Session of the General Assembly

S.C. Code Ann. § 12-58-110: Investigation or surveillance limited to department's responsibilities.

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Where this section sits in the code
  1. Title 12 - TAXATION
  2. CHAPTER 58 South Carolina Taxpayers' Bill of Rights

(A) An officer or employee of the department acting in connection with any law administered by the department may not knowingly authorize, require, or conduct any investigation of, or surveillance over, any person for any purpose outside the department's responsibilities.

(B) Any person violating subsection (A) is subject to disciplinary action in accordance with the department's procedure, including dismissal from office or discharge from employment.

(C) This section does not apply with respect to any otherwise lawful investigation concerning organized crime activities.

(D) The provisions of this section are not intended to prohibit, restrict, or prevent the exchange of information where the person is being investigated for multiple violations.

(E) For the purposes of this section:

(1) "Investigation" means any oral or written inquiry directed to any person, organization, or governmental agency.

(2) "Surveillance" means the monitoring of persons, places, or events by means of electronic interception, overt or covert observations, or photography, and the use of informants.

Collected 2026-09-02T06:37:19Z. Source file · JSON

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