Article 1 - ELECTRIC POWER
- Section 12-23-10 - Imposition of tax; rate
- Section 12-23-20 - Exemptions from tax
- Section 12-23-30 - Authority to suspend tax on power sold to Atomic Energy department
- Section 12-23-40 - department shall administer, enforce, and collect tax; rules and regulations
- Section 12-23-50 - Certain instruments and records shall be kept; examinations by department; violations
- Section 12-23-60 - Monthly returns and remittance of tax required
- Section 12-23-90 - Taxes and penalties deemed a debt; lien thereof
- Section 12-23-120 - Use of tax
- Section 12-23-130 - Exemption of South Carolina Public Service Authority from taxation