Whenever the term "Department of Revenue and Taxation" appears in the Acts and Joint Resolutions of the General Assembly or the 1976 Code of Laws of South Carolina, it shall mean the "Department of Revenue." The Code commissioner is directed to change all such references at such time and in such manner as may be timely and cost-effective.
HISTORY: 1996 Act No. 458, Part II, Section 88.
Structure South Carolina Code of Laws
Chapter 2 - General Provisions
Section 12-2-10. "Department" defined.
Section 12-2-15. "Department of Revenue and Taxation" to mean "Department of Revenue".
Section 12-2-20. "Person" and "Individual" defined.
Section 12-2-30. Repealed or amended act or code section remaining in force for limited purposes.
Section 12-2-50. Governmental bonds, notes, and certificates of indebtedness tax exempt.
Section 12-2-75. Signatories to tax returns.
Section 12-2-90. Fee-in-lieu of tax; collection and enforcement.
Section 12-2-100. Tax credits; timeframe for use; refunds; allocation of credits.
Section 12-2-115. New jobs or investments not created; boundary clarification.
Section 12-2-120. Tax liability or refunds; boundary clarification.
Section 12-2-130. Authority to compromise taxes; boundary clarification.
Section 12-2-140. Federal tax information; background checks.