The Department shall provide a form to be filled out and signed by all dairy producers filing for the Milk Producer Tax Credit. This form shall certify the amount of milk produced and sold by a specific producer for the entire taxable year in which the credit is being applied for. This form shall be a sworn statement by the producer regarding the accuracy of the information listed on the form. The S.C. Department of Revenue will use this information regarding producer qualification for the tax credit.
S.C. Code Regs. § 5-612