{"data":{"id":"us-sc/s.c.-code-ann.-12-6-5540","jurisdiction":"us-sc","citation":"S.C. Code Ann. § 12-6-5540","heading":"Copies of returns; verification of information on returns.","body":"The department may require a taxpayer to provide copies of returns filed with the Internal Revenue Service and verify the information contained on the returns.","path":["Title 12 - TAXATION","CHAPTER 6 South Carolina Income Tax Act","ARTICLE 41 Miscellaneous Provisions"],"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":"edf26c0a921b7029f73bbd067e2334b76c9c4eab859f9aab1c336c3fbb68686a","source_id":"us-sc","stale":false,"prev":"us-sc/s.c.-code-ann.-12-6-5530","next":"us-sc/s.c.-code-ann.-12-6-5550"},"notice":"GroundRules: Original legal text. Not legal advice."}