Department of Revenue to administer article; collection of tax.

S.C. Code Ann. § 12-23-820
in effect
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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.
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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