South Carolina Code of Laws — Title 12 (Taxation)
S.C. Code Ann. § 12-21-2750
Records relating to machines
Official textscstatehouse.gov
Every person required to obtain a license or required by Section 12-21-2720 and Section 12-21-2730 shall maintain records showing manufacturer's serial number, model or type of machine, and the location of the machine. The taxpayer shall maintain information relating to the payment of any monies or compensation made to any persons as part of a lease or contractual agreement to operate the machine on the premises of the person. Information required by this section must be available on demand for inspection by a representative of the commission.
Source: view the official text
In this chapter (40 sections)
- 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
- 12-21-2722 · Temporary licenses; county or state fair; fees; duration
- 12-21-2724 · Operation may be presumed lawful by department
- 12-21-2726 · Display of license
- 12-21-2728 · Requirement of, and cost of, operator's license for…
- 12-21-2730 · License for billiard or pocket billiard table, foosball…
- 12-21-2732 · Attachment of license to a permanent, nontransferable part…
- 12-21-2734 · Annual licenses required; expiration; prorating fee;…
- 12-21-2736 · Unlawful operation of gambling machine or device not made…
- 12-21-2738 · Penalties for failure to comply
- 12-21-2740 · License tax or penalties as constituting lien
- 12-21-2742 · Confiscation of unlicensed machine, device, etc
- 12-21-2744 · Repossession of seized property; bond; court action to set…
- 12-21-2746 · Levy of additional local license tax
- 12-21-2748 · Attachment of information identifying owner or operator of…
- 12-21-2750 · Records relating to machines
- 12-21-2810 · Enforcement rules and regulations
- 12-21-2820 · Regulations as to breaking packages, forms and kinds of…
- 12-21-2830 · Record required of gross receipts; record subject to…
- 12-21-2860 · Department authorized to conduct inspections
- 12-21-2870 · Cigarette stamps
- 12-21-2880 · Commodities bearing illegible or unsatisfactory business…
- 12-21-2890 · Confiscation and sale of vehicles transporting unstamped…
- 12-21-2900 · Proceedings against seized property deemed in rem
- 12-21-2910 · List and appraisal of certain confiscated goods
- 12-21-2920 · Notice of seizure
- 12-21-2930 · Claim of goods; delivery upon bond
- 12-21-2940 · Forfeiture and sale when no claim is interposed or bond…
- 12-21-2950 · Sales of goods worth less than one hundred dollars
- 12-21-2960 · Department may compromise confiscations or return goods…
- 12-21-2970 · Disposition of proceeds of sale of confiscated goods
- 12-21-2975 · Donation of certain confiscated goods to Department of…
- 12-21-2980 · Possession of unstamped cigarettes as prima facie evidence…
- 12-21-2990 · Right to demand court trial in certain cases; department…
- 12-21-3000 · Lien of judgment