{"data":{"id":"us-sc/s.c.-code-ann.-12-21-2860","jurisdiction":"us-sc","citation":"S.C. Code Ann. § 12-21-2860","heading":"Department authorized to conduct inspections.","body":"The department may enter upon the premises of any taxpayer or the business premises of any other person and examine or cause to be examined by any agent or representative designated by it for that purpose any books, papers, records, memoranda, commodities or other things bearing upon the amount of taxes payable and secure from such taxpayer or other person any other information directly or indirectly concerned in the enforcement of this chapter.","path":["Title 12 - TAXATION","CHAPTER 21 Stamp and Business License Tax","ARTICLE 21 Collection and Enforcement Generally"],"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":"3b5d799209efcad529fd1d96cea070861cfeb7cd7282e393ba899d25c1518a52","source_id":"us-sc","stale":false,"prev":"us-sc/s.c.-code-ann.-12-21-2830","next":"us-sc/s.c.-code-ann.-12-21-2870"},"notice":"GroundRules: Original legal text. Not legal advice."}