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South Carolina Code > Title 12 > Chapter 33 - Alcoholic Beverages Taxes

^{Current as of: 2009}

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§ 12-33-10	Definitions
§ 12-33-20	Taxes shall be in lieu of certain other taxes and licenses
§ 12-33-30	Collection and distribution of taxes
§ 12-33-40	Municipalities entitled to share in tax
§ 12-33-50	Disposition of bond forfeitures
§ 12-33-60	Exemption from tax of certain property from outside continental limits of United States
§ 12-33-70	Rules and regulations of Department of Revenue
§ 12-33-210	Taxes on licenses granted under Alcoholic Beverage Control Act; filing fee
§ 12-33-230	License tax on sales; rate
§ 12-33-240	Additional sales tax; rate
§ 12-33-245	Excise tax on sales for on-premises consumption; "gross proceeds" defined; nonprofit organizations exception; penalties; issuance of license for premises for which license re
§ 12-33-250	Collection and payment of license tax and additional sales tax; reports; deductions
§ 12-33-260	Payment and collection; taxes shall be debt owed to State and lien
§ 12-33-410	Imposition of tax; rate
§ 12-33-420	Additional tax; rate; payment and collection; penalties; disposition of proceeds
§ 12-33-425	Nine percent surtax on alcoholic liquor
§ 12-33-430	Standard case of alcoholic liquors defined
§ 12-33-440	Tax shall not be computed in markup or passed on to consumer
§ 12-33-450	Monthly reports
§ 12-33-460	Additional tax upon each case sold
§ 12-33-470	Additional tax shall be paid by retailer; tax shall not be computed in markup or passed on to consumer
§ 12-33-475	Military tax exemption
§ 12-33-480	Returns and payment of taxes levied in Sections 12-33-410 and 12-33-460; taxes constitute debt owed to State and lien; collection; penalties
§ 12-33-485	Discount for timely payment of tax
§ 12-33-490	Collection and use of additional taxes
§ 12-33-500	Article shall be supplementary
§ 12-33-610	Person possessing mixture for production of alcohol liable for tax; rate; possession as prima facie evidence of nonpayment
§ 12-33-620	Duty of officer discovering mixture; notice of tax due; time for payment
§ 12-33-630	Unpaid tax constitutes a debt owed to State; lien; levy and collection

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U.S. Code Provisions: Liquor Taxes

U.S. Code Title 26 > Subtitle E > Chapter 51 - Distilled Spirits, Wines, And Beer

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