{"data":{"id":"us-sc/s.c.-code-ann.-12-21-120","jurisdiction":"us-sc","citation":"S.C. Code Ann. § 12-21-120","heading":"Rules and regulations as to refunds.","body":"The department may promulgate rules and regulations to prevent any abuse of the provisions contained in this chapter providing for refunds.","path":["Title 12 - TAXATION","CHAPTER 21 Stamp and Business License Tax","ARTICLE 1 General Provisions"],"source_url":"https://www.scstatehouse.gov/code/t12c021.php","current_through":"2025 Session of the General Assembly","vintage":"","retrieved_at":"2026-09-02T06:35:39Z","sha256":"798da7413909db204442529e10233c13b96dcdaf0a2d79613eba101ee078c327","source_id":"us-sc","stale":false,"prev":"us-sc/s.c.-code-ann.-12-21-110","next":"us-sc/s.c.-code-ann.-12-21-130"},"notice":"GroundRules: Original legal text. Not legal advice."}