S.C. Code Regs. 117-1200.3 — Collection and Payment of Tax and the Maintaining of Records

The General Assembly in Section 12-33-250, provided for the collection and payment of the license
taxes levied by Sections 12-33-230 and 12-33-240 in the same manner and under the same conditions
as the taxes imposed by Sections 12-33-410 and 12-33-460. The payment of taxes levied by Sections
12-33-410 and 12-33-460 is provided for by Section 12-33-480 and requires the same on or before
the tenth day of the month next succeeding the month in which the tax accrues. A report is required
on or before the tenth of each month on forms prescribed by the Department stating the number of
cases of alcoholic liquors sold during the preceding month.
The licensed wholesaler must maintain adequate and complete records. Such records shall be
available for examination and review by the Department.