S.C. Code Ann. § 12-2-20
"Person" and "Individual" defined
As used in this title and in other titles that provide for taxes administered by the department, and unless otherwise required by the context, the term:
# (1)
"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.
Source: view the official text
In this chapter (19 sections)
- 12-2-5 · Duties and powers of commissioners of Department of Revenue…
- 12-2-10 · "Department" defined
- 12-2-15 · "Department of Revenue and Taxation" to mean "Department of…
- 12-2-20 · "Person" and "Individual" defined
- 12-2-25 · Definitions pertaining to limited liability companies;…
- 12-2-30 · Repealed or amended act or code section remaining in force…
- 12-2-40 · Contracts intended to evade payment of tax or in fraud of tax…
- 12-2-50 · Governmental bonds, notes, and certificates of indebtedness…
- 12-2-60 · Extension of time to perform duties of county auditor, county…
- 12-2-70 · Unlawful conduct by county auditor or treasurer or member of…
- 12-2-75 · Signatories to tax returns
- 12-2-85 · Taxpayer immune from late payments due to "Year 2000" related…
- 12-2-90 · Fee-in-lieu of tax; collection and enforcement
- 12-2-100 · Tax credits; timeframe for use; refunds; allocation of…
- 12-2-110 · Out-of-state business performing disaster or…
- 12-2-115 · New jobs or investments not created; boundary clarification
- 12-2-120 · Tax liability or refunds; boundary clarification
- 12-2-130 · Authority to compromise taxes; boundary clarification
- 12-2-140 · Federal tax information; background checks