Section 12-6-5510. Certificate of compliance as prima facie evidence.

SC Code § 12-6-5510 (2019) (N/A)
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A certificate of compliance from the department to the effect that a tax has been paid, that a return has been filed, or that information has been supplied as required by the provisions of this chapter is prima facie evidence that the tax has been paid, that the return has been filed, or that the information has been supplied.

HISTORY: 1995 Act No. 76, Section 1.