South Carolina Code 12-2-20. “Person” and “Individual” defined
Current as of: 2022 | Check for updates | Other versions
As used in this title and in other titles that provide for taxes administered by the department, and unless otherwise required by the context, the term:
(1) "person" includes any individual, trust, estate, partnership, receiver, association, company, limited liability company, corporation, or other entity or group; and
Terms Used In South Carolina Code 12-2-20
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- department: means the South Carolina Department of Revenue. See South Carolina Code 12-2-10
- individual: means a human being. See South Carolina Code 12-2-20
(2) "individual" means a human being.