South Carolina Code of Laws — Title 12 (Taxation)

S.C. Code Ann. § 12-21-1580

Rules and regulations

Official textscstatehouse.gov

Last amended: 1962 Code SECTION 65-744.10; 1969 (56) 767; 1993 Act No. 181, SECTION 142.

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In this chapter (40 sections)
  1. 12-21-1030 · Tax on sales of less than one gallon and in metric size…
  2. 12-21-1035 · Tax on beer brewed at a brewpub
  3. 12-21-1050 · Payment of tax; penalty for nonpayment; extensions of time
  4. 12-21-1060 · Discount on tax paid when due
  5. 12-21-1070 · Tax on persons importing or receiving beer or wine on…
  6. 12-21-1085 · Taxes provided for in Article 7 in lieu of all other taxes…
  7. 12-21-1090 · Rules and regulations; confiscation and sale
  8. 12-21-1100 · Authority to conduct examinations and inspections
  9. 12-21-1110 · Payment of expenses
  10. 12-21-1120 · Disposition of taxes and license fees
  11. 12-21-1130 · Disposition of State's portion of tax
  12. 12-21-1310 · Additional tax levied; rate
  13. 12-21-1320 · Persons against whom tax shall be levied; reports;…
  14. 12-21-1330 · Notice of changes to be filed by manufacturers, brewers,…
  15. 12-21-1340 · Collection and enforcement
  16. 12-21-1350 · Additional taxes and penalties shall not be shared with…
  17. 12-21-1540 · Applicant for certificate of registration shall authorize…
  18. 12-21-1550 · Invoices and bills of lading shall be furnished to…
  19. 12-21-1560 · Beer or wine shipped in violation of chapter declared…
  20. 12-21-1570 · Administration and enforcement
  21. 12-21-1580 · Rules and regulations
  22. 12-21-1590 · Disposition of moneys received by Department of Revenue
  23. 12-21-1610 · Restrictions on importation of beer or wine for sale;…
  24. 12-21-2410 · Definitions
  25. 12-21-2420 · Imposition of tax; rate; exemptions; payment, collection,…
  26. 12-21-2425 · Motorsports entertainment complex admissions license tax…
  27. 12-21-2430 · Certain ponds are not amusements
  28. 12-21-2440 · Application for license for place of amusement
  29. 12-21-2450 · Issuance and display of license
  30. 12-21-2460 · Licenses shall not be transferable; separate licenses for…
  31. 12-21-2470 · Penalties for operation without license
  32. 12-21-2490 · Notice of license revocation and appeal process
  33. 12-21-2500 · Hearing on appeal; supersedeas; costs and disbursements
  34. 12-21-2520 · Price of admission shall be printed on ticket
  35. 12-21-2530 · Method of collecting tickets; exception for season or…
  36. 12-21-2540 · Penalties for use of altered or counterfeit tickets or…
  37. 12-21-2550 · Tax payable monthly; failure to make correct return or…
  38. 12-21-2575 · Methods of accounting for admissions other than tickets
  39. 12-21-2703 · Repealed by 1999 Act No. 125, SECTION 8, eff July 1, 2000
  40. 12-21-2710 · Types of machines and devices prohibited by law; penalties
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