S.C. Code Regs. 117-1600 — Cigarette Taxes

Chapter 21 of Title 12 imposes an excise tax on cigarettes. Chapters 47 and 48 of Title 11 impose
certain reporting requirements on cigarette distributors. The following subsections address various
aspects of the taxes imposed on cigarettes as well as reporting requirements imposed on distributors
under Chapters 47 and 48 of Title 11.