February 14, 2017

Opinion on the constitutionality of delegating the authority to establish business license tax rate classes to the MASC and whether it is permissible for the General Assembly to delegate to the MASC to be the filing body and collector for business license taxes owed by business operators in S.C.


Requested by The Honorable Bill Sandifer, Member, South Carolina House of Representatives.

Read full opinion.


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