{"data":{"id":"us-sc/s.c.-code-ann.-12-23-820","jurisdiction":"us-sc","citation":"S.C. Code Ann. § 12-23-820","heading":"Department of Revenue to administer article; collection of tax.","body":"The Department of Revenue shall administer and enforce the provisions of this article, and may promulgate regulations to enforce such provisions. The hospital tax levied pursuant to this article must be collected in accordance with the provisions of Chapter 54 of Title 12.","path":["Title 12 - TAXATION","CHAPTER 23 License Taxes on Other Businesses","ARTICLE 11 Indigent Health Care"],"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":"df1796a23ccdbb04abb8a2b0a349f643e430355c48fa14943cf2b082bb294f29","source_id":"us-sc","stale":false,"prev":"us-sc/s.c.-code-ann.-12-23-815","next":"us-sc/s.c.-code-ann.-12-23-830"},"notice":"GroundRules: Original legal text. Not legal advice."}