§ 12-21-610 Imposition of tax
§ 12-21-620 Tax rates on products containing tobacco; “cigarette” defined
§ 12-21-625 Cigarette surtax; imposition; crediting of revenues; definition of “cigarette”
§ 12-21-650 What is deemed sale or retail “price”; articles given as prizes
§ 12-21-660 Licenses required for engaging in tobacco business
§ 12-21-670 Application for license; issuance of permanent license; display of license
§ 12-21-680 Reclassification as between wholesale and retail business
§ 12-21-690 Licenses shall not be transferable; operation of business pending granting of license
§ 12-21-735 Stamp tax on cigarettes
§ 12-21-750 Certain retail dealers shall furnish duplicate invoices; violations
§ 12-21-760 Intent of article: stamps shall not be required on resale
§ 12-21-770 Distributor’s liability to pay tax
§ 12-21-780 Returns shall be filed by distributors; payment of tax on tobacco products; discount
§ 12-21-785 Returns
§ 12-21-800 “Tobacco products” defined
§ 12-21-810 “Distributor” defined
§ 12-21-820 Tax on cigarettes and tobacco products; boundary clarification

Terms Used In South Carolina Code > Title 12 > Chapter 21 > Article 5 - Tobacco, Ammunition and Playing Cards

  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
  • Arrest: Taking physical custody of a person by lawful authority.
  • Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
  • 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.
  • Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
  • 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.
  • Fraud: Intentional deception resulting in injury to another.
  • individual: means a human being. See South Carolina Code 12-2-20
  • Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
  • 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.
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • Oath: A promise to tell the truth.
  • 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.
  • 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.
  • Probation: A sentencing alternative to imprisonment in which the court releases convicted defendants under supervision as long as certain conditions are observed.
  • Summons: Another word for subpoena used by the criminal justice system.
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.