§ 12-23-10 Imposition of tax; rate
§ 12-23-20 Exemptions from tax
§ 12-23-30 Authority to suspend tax on power sold to Atomic Energy department
§ 12-23-40 department shall administer, enforce, and collect tax; rules and regulations
§ 12-23-50 Certain instruments and records shall be kept; examinations by department; violations
§ 12-23-60 Monthly returns and remittance of tax required
§ 12-23-90 Taxes and penalties deemed a debt; lien thereof
§ 12-23-120 Use of tax
§ 12-23-130 Exemption of South Carolina Public Service Authority from taxation

Terms Used In South Carolina Code > Title 12 > Chapter 23 > Article 1 - Electric Power

  • 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.
  • 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.
  • 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.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • 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.