S.C. Code Ann. § 8-11-90: Deductions for federal taxes.

The Comptroller General, or any state department, institution, or agency of state government authorized by the Department of Administration to make disbursements from their own bank accounts shall make deductions for taxes required to be deducted or withheld by the federal government, from the compensation of state employees, and pay over to the Director of Internal Revenue, or any agency designated to receive such funds, all collections so deducted or withheld.