department shall administer, enforce, and collect tax; rules and regulations.

S.C. Code Ann. § 12-23-40
in effect
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Such tax shall be paid to and collected by the department, and the department shall administer and enforce the tax and shall make rules and regulations pertinent to such enforcement, which shall have the full force and effect of law.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://www.scstatehouse.gov/code/t12c023.phpFetched: 10/17/2026

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