§ 12-21-2810 Enforcement rules and regulations
§ 12-21-2820 Regulations as to breaking packages, forms and kinds of containers, and affixing of stamps
§ 12-21-2830 Record required of gross receipts; record subject to inspection; violations
§ 12-21-2860 Department authorized to conduct inspections
§ 12-21-2870 Unstamped or untaxed goods constitute contraband which is subject to confiscation; time limits established; sale at auction
§ 12-21-2880 Commodities bearing illegible or unsatisfactory business license meter impressions shall be subject to confiscation
§ 12-21-2890 Confiscation and sale of vehicles transporting unstamped or untaxed goods
§ 12-21-2900 Proceedings against seized property deemed in rem
§ 12-21-2910 List and appraisal of certain confiscated goods
§ 12-21-2920 Notice of seizure
§ 12-21-2930 Claim of goods; delivery upon bond
§ 12-21-2940 Forfeiture and sale when no claim is interposed or bond given
§ 12-21-2950 Sales of goods worth less than one hundred dollars
§ 12-21-2960 Department may compromise confiscations or return goods upon payment in amount of assessed value
§ 12-21-2970 Disposition of proceeds of sale of confiscated goods
§ 12-21-2975 Donation of certain confiscated goods to Department of Mental Health; not to be advertised and sold
§ 12-21-2980 Possession of unstamped cigarettes as prima facie evidence of violation
§ 12-21-2990 Right to demand court trial in certain cases; department shall give written notice of violation
§ 12-21-3000 Lien of judgment
§ 12-21-3010 Taxes and penalties deemed a debt; lien; priorities
§ 12-21-3070 Penalties for improper use, alteration or reuse of stamps, and for failure to pay tax, make any report or submit required information
§ 12-21-3080 Penalty for interference with enforcement or refusal to allow inspection

Terms Used In South Carolina Code > Title 12 > Chapter 21 > Article 21

  • department: means the South Carolina Department of Revenue. See South Carolina Code 9-16-90
  • 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 9-16-315
  • 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