{"data":{"id":"us-sc/s.c.-code-ann.-12-6-20","jurisdiction":"us-sc","citation":"S.C. Code Ann. § 12-6-20","heading":"Administration and enforcement of chapter.","body":"The department shall administer and enforce the taxes imposed by this chapter. The department shall make and publish rules and regulations, not inconsistent with this chapter, necessary to enforce its provisions. These rules and regulations have the force of law.","path":["Title 12 - TAXATION","CHAPTER 6 South Carolina Income Tax Act","ARTICLE 1 Adoption of Internal Revenue Code—Definitions"],"source_url":"https://www.scstatehouse.gov/code/t12c006.php","current_through":"2025 Session of the General Assembly","vintage":"","retrieved_at":"2026-09-02T06:34:54Z","sha256":"74446a4a3d14523f9b4b28a2534315fce91dd343b5f0d483d635fc9d9c2f270f","source_id":"us-sc","stale":false,"prev":"us-sc/s.c.-code-ann.-12-6-10","next":"us-sc/s.c.-code-ann.-12-6-30"},"notice":"GroundRules: Original legal text. Not legal advice."}