South Carolina Code 12-21-2750. Records relating to machines
Current as of: 2023 | Check for updates
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Terms Used In South Carolina Code 12-21-2750
- 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
- person: includes any individual, trust, estate, partnership, receiver, association, company, limited liability company, corporation, or other entity or group; and
(2) "individual" means a human being. See South Carolina Code 12-2-20
Every person required to obtain a license or required by § 12-21-2720 and § 12-21-2730 shall maintain records showing manufacturer’s serial number, model or type of machine, and the location of the machine. The taxpayer shall maintain information relating to the payment of any monies or compensation made to any persons as part of a lease or contractual agreement to operate the machine on the premises of the person. Information required by this section must be available on demand for inspection by a representative of the commission.