On February 1, 1995, the duties and powers given to the commissioners of the Department of Revenue must be transferred to the director of the Department of Revenue. When this transfer takes place, the Code commissioner is directed to change all code references from commissioners of the Department of Revenue to the director of the Department of Revenue and to change references of "commission" to "department".
HISTORY: 1993 Act No. 181, Section 100.
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 Repealed or amended act or code section remaining in force for limited purposes.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.