S.C. Code Regs. § § 117-200
Current through Register Vol. 48, No. 11, November 22, 2024
Code Section 12-54-210 requires all taxpayers to keep books and records as the South Carolina Department of Revenue may prescribe. Code Section 12-54-100 authorizes the Department to examine the books and records of a taxpayer to ascertain the correctness of any return or tax liability. The following concerns the recordkeeping requirements of a taxpayer.
S.C. Code Regs. § 117-200