{"data":{"id":"us-sc/s.c.-code-ann.-12-13-70","jurisdiction":"us-sc","citation":"S.C. Code Ann. § 12-13-70","heading":"Chapter shall be administered by Department of Revenue; rules and regulations.","body":"The income tax imposed by this chapter is administered by the South Carolina Department of Revenue. The department may make regulations not inconsistent with law as may be required for the proper administration and enforcement of this chapter, and the department's regulations have full force and effect of law.","path":["Title 12 - TAXATION","CHAPTER 13 Income Tax on Building and Loan Associations"],"source_url":"https://www.scstatehouse.gov/code/t12c013.php","current_through":"2025 Session of the General Assembly","vintage":"","retrieved_at":"2026-09-02T06:35:14Z","sha256":"36cfecdb339daf9bb85503ba9806b62104d6195f9d504affee5fdbfa0c2109c8","source_id":"us-sc","stale":false,"prev":"us-sc/s.c.-code-ann.-12-13-60","next":"us-sc/s.c.-code-ann.-12-13-80"},"notice":"GroundRules: Original legal text. Not legal advice."}