South Carolina Code of Laws — Title 12 (Taxation)
S.C. Code Ann. § 12-21-2820 — Regulations as to breaking packages, forms and kinds of containers, and affixing of stamps
Regulations of the department shall provide the methods of breaking packages, forms and kinds of containers and methods of affixing stamps that shall be employed by persons subject to the taxes imposed by this chapter which will make possible the enforcement of payment by inspection.
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