South Carolina Code of Laws — Title 12 (Taxation)
S.C. Code Ann. § 12-21-2430
Certain ponds are not amusements
Official textscstatehouse.gov
No private pond shall be declared an amusement for tax purposes. But this section shall not apply to a pond stocked with fish from a State or Federal hatchery.
Source: view the official text
In this chapter (40 sections)
- 12-21-1090 · Rules and regulations; confiscation and sale
- 12-21-1100 · Authority to conduct examinations and inspections
- 12-21-1110 · Payment of expenses
- 12-21-1120 · Disposition of taxes and license fees
- 12-21-1130 · Disposition of State's portion of tax
- 12-21-1310 · Additional tax levied; rate
- 12-21-1320 · Persons against whom tax shall be levied; reports;…
- 12-21-1330 · Notice of changes to be filed by manufacturers, brewers,…
- 12-21-1340 · Collection and enforcement
- 12-21-1350 · Additional taxes and penalties shall not be shared with…
- 12-21-1540 · Applicant for certificate of registration shall authorize…
- 12-21-1550 · Invoices and bills of lading shall be furnished to…
- 12-21-1560 · Beer or wine shipped in violation of chapter declared…
- 12-21-1570 · Administration and enforcement
- 12-21-1580 · Rules and regulations
- 12-21-1590 · Disposition of moneys received by Department of Revenue
- 12-21-1610 · Restrictions on importation of beer or wine for sale;…
- 12-21-2410 · Definitions
- 12-21-2420 · Imposition of tax; rate; exemptions; payment, collection,…
- 12-21-2425 · Motorsports entertainment complex admissions license tax…
- 12-21-2430 · Certain ponds are not amusements
- 12-21-2440 · Application for license for place of amusement
- 12-21-2450 · Issuance and display of license
- 12-21-2460 · Licenses shall not be transferable; separate licenses for…
- 12-21-2470 · Penalties for operation without license
- 12-21-2490 · Notice of license revocation and appeal process
- 12-21-2500 · Hearing on appeal; supersedeas; costs and disbursements
- 12-21-2520 · Price of admission shall be printed on ticket
- 12-21-2530 · Method of collecting tickets; exception for season or…
- 12-21-2540 · Penalties for use of altered or counterfeit tickets or…
- 12-21-2550 · Tax payable monthly; failure to make correct return or…
- 12-21-2575 · Methods of accounting for admissions other than tickets
- 12-21-2703 · Repealed by 1999 Act No. 125, SECTION 8, eff July 1, 2000
- 12-21-2710 · Types of machines and devices prohibited by law; penalties
- 12-21-2712 · Seizure and destruction of unlawful machines, devices, etc
- 12-21-2714 · Use of slug or any false, counterfeited, mutilated, etc.…
- 12-21-2716 · Manufacture, sale, or other disposition of slug, device,…
- 12-21-2718 · Records
- 12-21-2720 · License for coin-operated devices or machines; license…
- 12-21-2721 · Confiscation of coin-operated machines