S.C. Code Ann. § 38-3-440
Promulgation of regulations to implement article
Effective Jun 11, 20072007 Act No. 78, SECTION 4.B, eff June 11, 2007, applicable to taxable years beginning after December 31, 2006.
The department may promulgate the regulations pursuant to the South Carolina Administrative Procedures Act, Chapter 23 of Title 1, necessary to implement the provisions of this article.
HISTORY: 2007 Act No. 78, SECTION 4.B, eff June 11, 2007, applicable to taxable years beginning after December 31, 2006.