{"data":{"id":"us-sc/s.c.-code-ann.-12-54-90","jurisdiction":"us-sc","citation":"S.C. Code Ann. § 12-54-90","heading":"Revocation of license to do business for failure to comply with law.","body":"(A) When a person fails, neglects, violates, or refuses to comply with a provision of law or regulation administered by the department, the department, in its discretion, may refuse to issue a license to a taxpayer and may revoke one or more licenses held by the taxpayer.\n(B) A person whose license has been revoked must not be issued a new license until all outstanding liabilities are satisfied.\n(C) The department may review and determine whether a new license may be issued according to guidelines established by it.","path":["Title 12 - TAXATION","CHAPTER 54 Uniform Method of Collection and Enforcement of Taxes Levied and Assessed by South Carolina Department of Revenue"],"source_url":"https://www.scstatehouse.gov/code/t12c054.php","current_through":"2025 Session of the General Assembly","vintage":"","retrieved_at":"2026-09-02T06:36:59Z","sha256":"c159213157384ded7659749fd6cc880bdbbf131d0cb0539f7200a83d20dece22","source_id":"us-sc","stale":false,"prev":"us-sc/s.c.-code-ann.-12-54-87","next":"us-sc/s.c.-code-ann.-12-54-100"},"notice":"GroundRules: Original legal text. Not legal advice."}