{"data":{"id":"us-sc/s.c.-code-ann.-12-23-40","jurisdiction":"us-sc","citation":"S.C. Code Ann. § 12-23-40","heading":"department shall administer, enforce, and collect tax; rules and regulations.","body":"Such tax shall be paid to and collected by the department, and the department shall administer and enforce the tax and shall make rules and regulations pertinent to such enforcement, which shall have the full force and effect of law.","path":["Title 12 - TAXATION","CHAPTER 23 License Taxes on Other Businesses","ARTICLE 1 Electric Power"],"source_url":"https://www.scstatehouse.gov/code/t12c023.php","current_through":"2025 Session of the General Assembly","vintage":"","retrieved_at":"2026-09-02T06:35:49Z","sha256":"85d8308741b515aefd33d40da19ed8bb0bb233d1603047d005fab913477f7851","source_id":"us-sc","stale":false,"prev":"us-sc/s.c.-code-ann.-12-23-30","next":"us-sc/s.c.-code-ann.-12-23-50"},"notice":"GroundRules: Original legal text. Not legal advice."}