Statutes, codes, and regulations
Code of Laws of South Carolina 1976
Title 12 - TAXATIONChapter 23 - LICENSE TAXES ON OTHER BUSINESSES
Article 11 - INDIGENT HEALTH CARE
Section 12-23-820 - Department of Revenue to administer article; collection of tax

S.C. Code § 12-23-820

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Current through 2024 Act No. 225.
Section 12-23-820 - Department of Revenue to administer article; collection of tax

The Department of Revenue shall administer and enforce the provisions of this article, and may promulgate regulations to enforce such provisions. The hospital tax levied pursuant to this article must be collected in accordance with the provisions of Chapter 54 of Title 12.

S.C. Code § 12-23-820

1993 Act No. 181, Section 156; 1989 Act No. 189, Part II, Section 35I.