South Carolina Code of Laws — Title 12 (Taxation)
S.C. Code Ann. § 12-21-3960
Liability for taxes, interest, penalties and fines
Official textscstatehouse.gov
The promoter and the nonprofit organization are jointly and severally liable for all taxes, penalties, interest, and fines imposed by this article and Chapter 54 of this title.
Source: view the official text
In this chapter (40 sections)
- 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
- 12-21-3010 · Taxes and penalties deemed a debt; lien; priorities
- 12-21-3070 · Penalties for improper use, alteration or reuse of stamps,…
- 12-21-3080 · Penalty for interference with enforcement or refusal to…
- 12-21-3910 · Short title
- 12-21-3920 · Definitions
- 12-21-3925 · Bingo volunteers
- 12-21-3930 · Conditions under which bingo not considered lottery
- 12-21-3935 · Video poker play prohibited
- 12-21-3940 · License to conduct bingo
- 12-21-3950 · Promoter's license
- 12-21-3955 · Designation of member as promoter
- 12-21-3960 · Liability for taxes, interest, penalties and fines
- 12-21-3970 · Promoter's license required for each licensee
- 12-21-3980 · Transfer or other disposition of license
- 12-21-3990 · Manner of playing bingo
- 12-21-4000 · Procedures applicable to conduct of bingo
- 12-21-4005 · Operation of bingo games; scope
- 12-21-4007 · Site system and electronic dabber specifications
- 12-21-4009 · Limitations on use of electronic or mechanical devices
- 12-21-4010 · Application of Section 12-21-3930 through 12-21-3950
- 12-21-4011 · Indian tribe use of hardware technology
- 12-21-4020 · Classes of bingo licenses; taxes
- 12-21-4030 · Entrance fee surcharges
- 12-21-4040 · One license per person or organization
- 12-21-4050 · Only one organization to operate bingo per building
- 12-21-4060 · Certain persons prohibited from managing or conducting…
- 12-21-4070 · South Carolina domicile required for license
- 12-21-4080 · Promoter to turn over proceeds; member to deposit proceeds
- 12-21-4090 · Bingo checking and savings accounts
- 12-21-4100 · Record keeping and reporting requirements
- 12-21-4110 · Department to administer provisions of article