Article 1 General Provisions
Article 5 Tobacco, Ammunition and Playing Cards
Article 7 Beer and Wine License Taxes
Article 9 Additional Wine Excise Tax
Article 11 Producers and Wholesalers of Beer and Wine
Article 17 Admissions Tax
Article 19 Coin-Operated Machines and Devices and Other Amusements
Article 21 Collection and Enforcement Generally
Article 24 Bingo Tax Act
Article 25 The Marijuana and Controlled Substance Tax Act
Article 27 The Tourism Infrastructure Admissions Tax Act

Terms Used In South Carolina Code > Title 12 > Chapter 21 - Stamp and Business License Tax

  • Acquittal:
    1. Judgement that a criminal defendant has not been proved guilty beyond a reasonable doubt.
    2. A verdict of "not guilty."
     
  • Adjourn: A motion to adjourn a legislative chamber or a committee, if passed, ends that day's session.
  • Advice and consent: Under the Constitution, presidential nominations for executive and judicial posts take effect only when confirmed by the Senate, and international treaties become effective only when the Senate approves them by a two-thirds vote.
  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Affirmed: In the practice of the appellate courts, the decree or order is declared valid and will stand as rendered in the lower court.
  • Aggrieved person: means a person who was a party to any intercepted wire, oral, or electronic communication or a person against whom the interception was directed. See South Carolina Code 17-30-15
  • Allegation: something that someone says happened.
  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • Annuity: A periodic (usually annual) payment of a fixed sum of money for either the life of the recipient or for a fixed number of years. A series of payments under a contract from an insurance company, a trust company, or an individual. Annuity payments are made at regular intervals over a period of more than one full year.
  • Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
  • Appellate: About appeals; an appellate court has the power to review the judgement of another lower court or tribunal.
  • Appraisal: A determination of property value.
  • Arrest: Taking physical custody of a person by lawful authority.
  • Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
  • Aural transfer: means a transfer containing the human voice at any point between and including the point of origin and the point of reception. See South Carolina Code 17-30-15
  • Bail: Security given for the release of a criminal defendant or witness from legal custody (usually in the form of money) to secure his/her appearance on the day and time appointed.
  • Ball: means a ball, disk, square, or other object upon which is printed a letter and number which corresponds to the letter and number of a square on a bingo card. See South Carolina Code 12-21-3920
  • Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
  • beer: has the meaning s provided pursuant to § 61-4-10(1) and (2);

    (4) The word "wine" means all wines containing not more than twenty-one per cent of alcohol by volume; and

    (5) (Reserved);

    (6) The word "producer" means a brewery or winery or a manufacturer or bottler or an importer into the United States of beer or wine, or both. See South Carolina Code 12-21-1010
  • Benefit period: means a fifteen-year period commencing on the first day of the first month after the date on which the department approves the certification application. See South Carolina Code 12-21-6520
  • Building: means a structure surrounded by exterior walls or permanent firewalls. See South Carolina Code 12-21-3920
  • Cage: means a device, whether operated manually or by air blower, in which bingo balls are placed before the bingo game begins. See South Carolina Code 12-21-3920
  • Caller: means the house representative who is responsible for drawing bingo balls and announcing the configuration and the result of each drawing to the players. See South Carolina Code 12-21-3920
  • Capital offense: A crime punishable by death.
  • Card: means a printed or nonprinted design on which there are arranged five horizontal rows and five vertical columns forming twenty-five squares. See South Carolina Code 12-21-3920
  • Carrier: means any person transporting radioactive wastes into or within the State for storage, disposal or delivery. See South Carolina Code 13-7-120
  • Certification application: means an application submitted by a county or municipality to the department requesting that the department approve a major tourism or recreation facility or a major tourism or recreation area for the benefits available under §§ 12-21-6530 and 12-21-6540. See South Carolina Code 12-21-6520
  • Chambers: A judge's office.
  • Charity: An agency, institution, or organization in existence and operating for the benefit of an indefinite number of persons and conducted for educational, religious, scientific, medical, or other beneficent purposes.
  • Chief judge: The judge who has primary responsibility for the administration of a court but also decides cases; chief judges are determined by seniority.
  • Claimant agency: means a state agency, board, committee, commission, public institution of higher learning, political subdivision, or other governmental or quasi-governmental entity of any state or the United States. See South Carolina Code 12-56-20
  • clerk: as used in this title , signifies the clerk of the court where the action is pending and, in the Supreme Court or court of appeals, the clerk of the county mentioned in the title of the complaint or in another county to which the court may have changed the place of trial, unless otherwise specified. See South Carolina Code 14-1-40
  • Clerk of court: An officer appointed by the court to work with the chief judge in overseeing the court's administration, especially to assist in managing the flow of cases through the court and to maintain court records.
  • Common law: The legal system that originated in England and is now in use in the United States. It is based on judicial decisions rather than legislative action.
  • Compact: means the Southern States Energy Compact;

    (2) "Board" means the Southern States Energy Board. See South Carolina Code 13-7-410
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • Concurrent resolution: A legislative measure, designated "S. Con. Res." and numbered consecutively upon introduction, generally employed to address the sentiments of both chambers, to deal with issues or matters affecting both houses, such as a concurrent budget resolution, or to create a temporary joint committee. Concurrent resolutions are not submitted to the President/Governor and thus do not have the force of law.
  • Contents: when used with respect to any wire, oral, or electronic communication, include any information concerning the substance, purport, or meaning of that communication. See South Carolina Code 17-30-15
  • Continuance: Putting off of a hearing ot trial until a later time.
  • Controlled substance: means a drug or substance, whether real or counterfeit, as defined in § 44-53-110, that is held, possessed, transported, transferred, sold, or offered to be sold in violation of the laws of this State. See South Carolina Code 12-21-5020
  • Conviction: A judgement of guilt against a criminal defendant.
  • Council: means the Advisory Coordinating Council for Economic Development. See South Carolina Code 12-21-6520
  • Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
  • Dealer: means a person who in violation of the laws of this State manufactures, produces, ships, transports, or imports into South Carolina or in any manner acquires or possesses more than forty-two and one-half grams of marijuana, or seven or more grams of a controlled substance, or ten or more dosage units of a controlled substance which is not sold by weight. See South Carolina Code 12-21-5020
  • Debtor: means a person having a delinquent debt or account with a claimant agency which has not been adjusted, satisfied, or set aside by court order, or discharged in bankruptcy. See South Carolina Code 12-56-20
  • Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
  • Delinquent debt: means a sum due and owing a claimant agency, including collection costs, court costs, fines, penalties, and interest which have accrued through contract, subrogation, tort, operation of law, or other legal theory regardless of whether there is an outstanding judgment for that sum which is legally collectible and for which a collection effort has been or is being made. See South Carolina Code 12-56-20
  • Department: means the South Carolina Department of Revenue. See South Carolina Code 12-21-3920
  • Department: means the South Carolina Department of Revenue. See South Carolina Code 12-21-5020
  • Department: means the South Carolina Department of Revenue. See South Carolina Code 12-21-6520
  • Department: means the Department of Health and Environmental Control, including personnel authorized to act on behalf of the Department. See South Carolina Code 13-7-120
  • Department: means the South Carolina Department of Revenue. See South Carolina Code 12-56-20
  • Dependent: A person dependent for support upon another.
  • Deposition: An oral statement made before an officer authorized by law to administer oaths. Such statements are often taken to examine potential witnesses, to obtain discovery, or to be used later in trial.
  • Designated development area: means a contiguous area set aside by municipal or county ordinance in which one or more tourism or recreation facilities will be located. See South Carolina Code 12-21-6520
  • Devise: To gift property by will.
  • Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
  • Dismissal: The dropping of a case by the judge without further consideration or hearing. Source:
  • Disposal facility: means any facility located within the State which accepts radioactive waste for storage or disposal. See South Carolina Code 13-7-120
  • Distributor: means a person who brings or sells bingo cards in this State and who is approved by the department. See South Carolina Code 12-21-3920
  • Docket: A log containing brief entries of court proceedings.
  • Donee: The recipient of a gift.
  • Donor: The person who makes a gift.
  • Drawing: means the indiscriminate selection of a single ball from the cage. See South Carolina Code 12-21-3920
  • Electronic communication: means any transfer of signs, signals, writing, images, sounds, data, or intelligence of any nature transmitted in whole or in part by a wire, radio, electromagnetic, photoelectronic, photooptical system, or any other device that affects intrastate, interstate, or foreign commerce, but does not include:

    (a) any wire or oral communication;

    (b) any communication made through a tone-only paging device;

    (c) any communication from an electronic or mechanical device which permits the tracking of the movement of a person or an object; or

    (d) electronic funds transfer information stored by a financial institution in a communications system used for the electronic storage and transfer of funds. See South Carolina Code 17-30-15
  • Electronic communication service: means any service which provides to users of the service the ability to send or receive wire or electronic communications. See South Carolina Code 17-30-15
  • Electronic communications system: means any wire, radio, electromagnetic, photooptical, or photoelectronic facilities for the transmission of wire or electronic communications, and any computer facilities or related electronic equipment for the electronic storage of these communications. See South Carolina Code 17-30-15
  • Electronic dabber: means a hand-held electronic device that allows a player to store, display, and mark bingo card faces that have been downloaded or activated as authorized by the bingo ticket. See South Carolina Code 12-21-3920
  • Electronic funds transfer: The transfer of money between accounts by consumer electronic systems-such as automated teller machines (ATMs) and electronic payment of bills-rather than by check or cash. (Wire transfers, checks, drafts, and paper instruments do not fall into this category.) Source: OCC
  • Electronic storage: means :

    (a) any temporary intermediate storage of a wire or electronic communication incidental to the electronic transmission of the communication; or

    (b) any storage of a wire or electronic communication by an electronic communication service for purposes of backup protection of such communication. See South Carolina Code 17-30-15
  • Emergency: means any condition existing outside the bounds of nuclear operating sites owned or licensed by a federal agency and any condition existing within or outside of the jurisdictional confines of a facility licensed by the Department arising out of the handling or the transportation of radioactive waste, as hereinabove defined, which is endangering or could reasonably be expected to endanger the health and safety of the public, or to contaminate the environment. See South Carolina Code 13-7-120
  • En banc: In the bench or "full bench." Refers to court sessions with the entire membership of a court participating rather than the usual quorum. U.S. courts of appeals usually sit in panels of three judges, but may expand to a larger number in certain cases. They are then said to be sitting en banc.
  • Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. Source: U.S. Courts
  • Escheat: Reversion of real or personal property to the state when 1) a person dies without leaving a will and has no heirs, or 2) when the property (such as a bank account) has been inactive for a certain period of time. Source: OCC
  • Establishment: means either a major tourism or recreation facility or a tourism or recreation facility located within a major tourism or recreation area. See South Carolina Code 12-21-6520
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Ex officio: Literally, by virtue of one's office.
  • Fair: means a recognized annual state or county fair. See South Carolina Code 12-21-3920
  • Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
  • Fee simple: Absolute title to property with no limitations or restrictions regarding the person who may inherit it.
  • Fiduciary: A trustee, executor, or administrator.
  • Fraud: Intentional deception resulting in injury to another.
  • Fund: means the Parks and Recreation Development Fund. See South Carolina Code 12-21-3920
  • Fund: means the special tourism infrastructure development fund. See South Carolina Code 12-21-6520
  • game: means a specific game of chance, commonly known as bingo, in which prizes are awarded on the basis of designated numbers or symbols on a card conforming to numbers and symbols selected at random. See South Carolina Code 12-21-3920
  • Generation: means the act or process of producing radioactive wastes. See South Carolina Code 13-7-120
  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • Grand jury: agreement providing that a lender will delay exercising its rights (in the case of a mortgage,
  • Grant application: means the application submitted to the council whereby a local government may apply to receive a grant from the fund. See South Carolina Code 12-21-6520
  • Habeas corpus: A writ that is usually used to bring a prisoner before the court to determine the legality of his imprisonment. It may also be used to bring a person in custody before the court to give testimony, or to be prosecuted.
  • House: means the nonprofit organization and promoter licensed with the department. See South Carolina Code 12-21-3920
  • Indictment: The formal charge issued by a grand jury stating that there is enough evidence that the defendant committed the crime to justify having a trial; it is used primarily for felonies.
  • Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
  • Intercept: means the aural or other acquisition of the contents of any wire, electronic, or oral communication through the use of any electronic, mechanical, or other device. See South Carolina Code 17-30-15
  • Investigative or law enforcement officer: means an officer of the State of South Carolina or political subdivision of the State, of the United States, or of any other state or political subdivision of the State, who is empowered by law to conduct on behalf of the government investigations of or to make arrests for offenses enumerated in this chapter or similar federal offenses. See South Carolina Code 17-30-15
  • Investment: means a commitment or contribution of funds or property, whatever the source, a loan or other extension of credit, and the entry into or renewal of a contract for goods or services. See South Carolina Code 11-57-30
  • Investment period: means any consecutive sixty-month period, however, the same investment may not be counted more than once in determining whether the appropriate amount of investment has been made within any consecutive sixty-month period. See South Carolina Code 12-21-6520
  • Iran: includes the Government of Iran and any agency or instrumentality of Iran. See South Carolina Code 11-57-30
  • Judge of competent jurisdiction: means a circuit court judge designated by the Chief Justice of the Supreme Court of the State of South Carolina. See South Carolina Code 17-30-15
  • Law enforcement agency: means the South Carolina Law Enforcement Division (SLED) or an agency of the United States if the primary responsibility of the agency is the prevention and detection of crime and if its agents and officers are empowered by law to conduct criminal investigations and to make arrests. See South Carolina Code 17-30-15
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
  • Major tourism or recreation area: means a designated development area with one or more tourism or recreation facilities located therein in which an aggregate investment in land and capital assets of at least twenty million dollars is made in the designated development area for tourism or recreation facilities, or as otherwise provided in § 12-21-6560, within the investment period. See South Carolina Code 12-21-6520
  • Major tourism or recreation facility: means a tourism or recreation facility in which an aggregate investment in land and capital assets of at least twenty million dollars is made at the facility, or as otherwise provided in § 12-21-6560, within the investment period. See South Carolina Code 12-21-6520
  • Manifest: means the document used for identifying the quantity, composition, origin, and destination of radioactive waste during its transport to a disposal facility. See South Carolina Code 13-7-120
  • Manufacturer: means a person who manufactures bingo cards for use in this State and who is approved by the department. See South Carolina Code 12-21-3920
  • Marker: means a device which indicates the number called. See South Carolina Code 12-21-3920
  • Master-board: means the receptacle used by the house to display balls which are drawn during the bingo game. See South Carolina Code 12-21-3920
  • Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
  • Mortgagee: The person to whom property is mortgaged and who has loaned the money.
  • Nonprofit organization: means an entity which is organized and operated exclusively for charitable, religious, or fraternal purposes and which is exempt from federal income taxes pursuant to Internal Revenue Code Section 501(c)(3), 501(c)(4), 501(c)(7), 501(c)(8), 501(c)(10), or 501(c)(19). See South Carolina Code 12-21-3920
  • Notice: means a notice of assessment issued by the department to the taxpayer pursuant to the South Carolina Revenue Procedures Act. See South Carolina Code 12-55-30
  • Oath: A promise to tell the truth.
  • Operator: means every person who drives or is in actual physical control of a vehicle transporting radioactive waste. See South Carolina Code 13-7-120
  • Oral communication: means any oral communication uttered by a person exhibiting an expectation that the communication is not subject to interception under circumstances justifying the expectation and does not mean any public oral communication uttered at a public meeting or any electronic communication. See South Carolina Code 17-30-15
  • Overdue tax debt: means any part of a tax debt that remains unpaid one hundred twenty days or more after the taxpayer receives notice as defined in § 12-55-30(A)(2). See South Carolina Code 12-55-30
  • partnership: includes a limited liability company taxed for South Carolina income tax purposes as a partnership;

    (2) "partner" includes a member of a limited liability company taxed for South Carolina income tax purposes as a partnership;

    (3) "corporation" includes a limited liability company or professional or other association taxed for South Carolina income tax purposes as a corporation; and

    (4) "shareholder" includes a member of a limited liability company taxed for South Carolina income tax purposes as a corporation. See South Carolina Code 12-2-25
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • pen register: means a device which records or decodes electronic or other impulses which identify the numbers dialed or otherwise transmitted on the telephone line to which the device is attached, but this term does not include any device used by a provider or customer of a wire or electronic communication service for billing, or recording as an incident to billing, for communications services provided by the provider, or any device used by a provider or customer of a wire communication service for cost accounting or other like purposes in the ordinary course of its business. See South Carolina Code 17-29-10
  • Pen register: means a device which records or decodes electronic or other impulses which identify the numbers dialed or otherwise transmitted on the telephone line to which the device is attached, but the term does not include any device used by a provider or customer of a wire or electronic communication service for billing or recording as an incident to billing, for communication services provided by the provider, or any device used by a provider or customer of a wire communication service for cost accounting or other like purposes in the ordinary course of its business. See South Carolina Code 17-30-15
  • Permit: means an authorization issued by the Department to any person to transport such radioactive wastes or offer such waste for transport. See South Carolina Code 13-7-120
  • Person: means an employee or agent of the State of South Carolina or political subdivision of the State, of the United States, or of any other state or political subdivision of the State, and any individual, partnership, association, joint stock company, trust, or corporation. See South Carolina Code 17-30-15
  • Person: means any individual, public or private corporation, political subdivision, government agency, municipality, industry, partnership or any other entity whatsoever. See South Carolina Code 13-7-120
  • Petit jury: A group of citizens who hear the evidence presented by both sides at trial and determine the facts in dispute. Federal criminal juries consist of 12 persons. Federal civil juries consist of six persons.
  • Plaintiff: The person who files the complaint in a civil lawsuit.
  • Player: means one who participates in a game of bingo other than as an agent, promoter, or representative of the house. See South Carolina Code 12-21-3920
  • Plea: In a criminal case, the defendant's statement pleading "guilty" or "not guilty" in answer to the charges, a declaration made in open court.
  • Pleadings: Written statements of the parties in a civil case of their positions. In the federal courts, the principal pleadings are the complaint and the answer.
  • Political subdivision: includes the Municipal Association of South Carolina and the South Carolina Association of Counties when these organizations submit claims on behalf of a county or local governmental or quasi-governmental entity. See South Carolina Code 12-56-20
  • Precedent: A court decision in an earlier case with facts and law similar to a dispute currently before a court. Precedent will ordinarily govern the decision of a later similar case, unless a party can show that it was wrongly decided or that it differed in some significant way.
  • Preliminary hearing: A hearing where the judge decides whether there is enough evidence to make the defendant have a trial.
  • Pro se: A Latin term meaning "on one's own behalf"; in courts, it refers to persons who present their own cases without lawyers.
  • Probable cause: A reasonable ground for belief that the offender violated a specific law.
  • Probate: Proving a will
  • Probation: A sentencing alternative to imprisonment in which the court releases convicted defendants under supervision as long as certain conditions are observed.
  • Promoter: means an individual, corporation, partnership, or organization licensed as a professional solicitor by the Secretary of State who is hired by a nonprofit organization to manage, operate, or conduct the licensee's bingo game. See South Carolina Code 12-21-3920
  • Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
  • Quorum: The number of legislators that must be present to do business.
  • Radioactive waste: means any and all equipment or materials which are radioactive or have radioactive contamination and which are required pursuant to any governing laws, regulations or licenses to be disposed of or stored as radioactive waste. See South Carolina Code 13-7-120
  • Readily accessible to the general public: means , with respect to a radio communication, that the communication is not:

    (a) scrambled or encrypted;

    (b) transmitted using modulation techniques whose essential parameters have been withheld from the public with the intention of preserving the privacy of the communication;

    (c) carried on a subcarrier or other signal subsidiary to a radio transmission;

    (d) transmitted over a communications system provided by a common carrier, unless the communication is a tone-only paging system communication; or

    (e) transmitted on frequencies allocated under Part 25; Subpart D, Subpart E, or Subpart F of Part 74; or Part 94 of the Rules of the Federal Communications Commission, unless, in the case of a communication transmitted on a frequency allocated under Part 74 that is not exclusively allocated to broadcast auxiliary services, the communication is a two-way voice communication by radio. See South Carolina Code 17-30-15
  • Recourse: An arrangement in which a bank retains, in form or in substance, any credit risk directly or indirectly associated with an asset it has sold (in accordance with generally accepted accounting principles) that exceeds a pro rata share of the bank's claim on the asset. If a bank has no claim on an asset it has sold, then the retention of any credit risk is recourse. Source: FDIC
  • Refund: means any individual or corporate South Carolina income tax refund payable. See South Carolina Code 12-56-20
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • Reporter: Makes a record of court proceedings and prepares a transcript, and also publishes the court's opinions or decisions (in the courts of appeals).
  • Restitution: The court-ordered payment of money by the defendant to the victim for damages caused by the criminal action.
  • Reviewing authority: means a panel of three judges of the South Carolina Court of Appeals designated by the Chief Judge of the South Carolina Court of Appeals. See South Carolina Code 17-30-15
  • Service of process: The service of writs or summonses to the appropriate party.
  • Session: means a consecutive series of games which must occur only between the hours of 12:00 p. See South Carolina Code 12-21-3920
  • Shipper: means any person, whether a resident of South Carolina or a nonresident (1) who transports radioactive waste generated by him into or within the State; (2) who transports radioactive waste generated by another person into or within the State; or (3) who transfers radioactive waste to a carrier for transportation into or within the State; or (4) who transfers radioactive waste to another person if such wastes are transported into or within the State. See South Carolina Code 13-7-120
  • Site system: means a computer accounting system commonly referred to as a point of sale system used in conjunction with electronic dabbers. See South Carolina Code 12-21-3920
  • State: means any state of the United States, the District of Columbia, the Commonwealth of Puerto Rico, or any other possession or territory of the United States. See South Carolina Code 17-30-15
  • Statute: A law passed by a legislature.
  • Statute of limitations: A law that sets the time within which parties must take action to enforce their rights.
  • Subpoena: A command to a witness to appear and give testimony.
  • Summons: Another word for subpoena used by the criminal justice system.
  • Tax debt: means the total amount of tax, fees, penalties, interest, and costs for which notice has been issued by the department to the taxpayer. See South Carolina Code 12-55-30
  • Testify: Answer questions in court.
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
  • Tort: A civil wrong or breach of a duty to another person, as outlined by law. A very common tort is negligent operation of a motor vehicle that results in property damage and personal injury in an automobile accident.
  • Tourism or recreation facility: means a theme park, amusement park, historical, educational or trade museum, botanical or zoological garden, aquarium, cultural center, theater, motion picture production studio, convention center, arena, coliseum, auditorium, golf course, spectator or participatory sports facility or any other facility which is subject to collecting and remitting the tax on admissions. See South Carolina Code 12-21-6520
  • Transcript: A written, word-for-word record of what was said, either in a proceeding such as a trial or during some other conversation, as in a transcript of a hearing or oral deposition.
  • Transport: means the movement of radioactive wastes into or within South Carolina. See South Carolina Code 13-7-120
  • Transuranic waste: means waste containing more than ten nanocuries of transuranic activity per gram of material. See South Carolina Code 13-7-120
  • trap and trace device: means a device which captures the incoming electronic or other impulses which identify the originating number of an instrument or device from which a wire or electronic communication was transmitted. See South Carolina Code 17-29-10
  • Trap and trace device: means a device which captures the incoming electronic or other impulses which identify the originating number of an instrument or a device from which a wire or electronic communication was transmitted. See South Carolina Code 17-30-15
  • Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.
  • Trustee: A person or institution holding and administering property in trust.
  • User: means any person or entity who:

    (a) uses an electronic communication service; and

    (b) is duly authorized by the provider of the service to engage in its use. See South Carolina Code 17-30-15
  • Verdict: The decision of a petit jury or a judge.
  • wholesaler: means any person who makes the first sale within this State or who sells or distributes any quantity of beer or wine to any other person for resale, but the term shall not include any person who produces wine in the State from fruits grown within the State by or for the manufacturer;

    (2) The word "retailer" means any person who sells or distributes any quantity of beer or wine to a consumer;

    (3) The word "beer" has the meanings provided pursuant to § 61-4-10(1) and (2);

    (4) The word "wine" means all wines containing not more than twenty-one per cent of alcohol by volume; and

    (5) (Reserved);

    (6) The word "producer" means a brewery or winery or a manufacturer or bottler or an importer into the United States of beer or wine, or both. See South Carolina Code 12-21-1010
  • Wire communication: means any aural transfer made in whole or in part through the use of facilities for the transmission of communications by the aid of wire, cable, or other like connection between the point of origin and the point of reception including the use of this connection in a switching station furnished or operated by any person engaged in providing or operating the facilities for the transmission of intrastate, interstate, or foreign communications or communications affecting intrastate, interstate, or foreign commerce. See South Carolina Code 17-30-15
  • Writ: A formal written command, issued from the court, requiring the performance of a specific act.
  • Writ of certiorari: An order issued by the Supreme Court directing the lower court to transmit records for a case for which it will hear on appeal.