South Carolina · Through 2025 Session of the General Assembly

S.C. Code Ann. § 12-6-20: Administration and enforcement of chapter.

Where this section sits in the code

Title 12 - TAXATION
CHAPTER 6 South Carolina Income Tax Act
ARTICLE 1 Adoption of Internal Revenue Code—Definitions

The department shall administer and enforce the taxes imposed by this chapter. The department shall make and publish rules and regulations, not inconsistent with this chapter, necessary to enforce its provisions. These rules and regulations have the force of law.

Collected 2026-09-02T06:34:54Z. Source file · JSON

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