§ 12-33-10 Definitions
§ 12-33-20 Taxes shall be in lieu of certain other taxes and licenses
§ 12-33-30 Collection and distribution of taxes
§ 12-33-40 Municipalities entitled to share in tax
§ 12-33-50 Disposition of bond forfeitures
§ 12-33-60 Exemption from tax of certain property from outside continental limits of United States
§ 12-33-70 Rules and regulations of Department of Revenue

Terms Used In South Carolina Code > Title 12 > Chapter 33 > Article 1 - General Provisions

  • 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.
  • 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.
  • 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.
  • Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
  • 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
  • Reporter: Makes a record of court proceedings and prepares a transcript, and also publishes the court's opinions or decisions (in the courts of appeals).