§ 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 Cigarette stamps
§ 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

  • 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.
  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • 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.
  • Continuance: Putting off of a hearing ot trial until a later time.
  • Contract: A legal written agreement that becomes binding when signed.
  • Conviction: A judgement of guilt against a criminal defendant.
  • 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.
  • Deed: The legal instrument used to transfer title in real property from one person to another.
  • department: means the South Carolina Department of Revenue. See South Carolina Code 12-2-10
  • Donor: The person who makes a gift.
  • 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.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • 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.
  • Misdemeanor: Usually a petty offense, a less serious crime than a felony, punishable by less than a year of confinement.
  • Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • 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.
  • 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
  • Personal property: All property that is not real property.
  • 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.
  • Presiding officer: A majority-party Senator who presides over the Senate and is charged with maintaining order and decorum, recognizing Members to speak, and interpreting the Senate's rules, practices and precedents.
  • 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.
  • 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.
  • Statute: A law passed by a legislature.
  • 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.
  • 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.