Chapter shall be administered by Department of Revenue; rules and regulations.

S.C. Code Ann. § 12-13-70
in effect
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The income tax imposed by this chapter is administered by the South Carolina Department of Revenue. The department may make regulations not inconsistent with law as may be required for the proper administration and enforcement of this chapter, and the department's regulations have full force and effect of law.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://www.scstatehouse.gov/code/t12c013.phpFetched: 10/17/2026

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