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South Carolina Code of Laws
Title 12
Chapter 23
Article 1
Electric Power
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12-23-10
Imposition of tax; rate
12-23-20
Exemptions from tax
12-23-30
Authority to suspend tax on power sold to Atomic Energy department
12-23-40
department shall administer, enforce, and collect tax; rules and regulations
12-23-50
Certain instruments and records shall be kept; examinations by department; violations
12-23-60
Monthly returns and remittance of tax required
12-23-90
Taxes and penalties deemed a debt; lien thereof
12-23-120
Use of tax
12-23-130
Exemption of South Carolina Public Service Authority from taxation