South Carolina Code of Laws — Title 12 (Taxation)
S.C. Code Ann. § 12-21-5020
Definitions
As used in this article:
# (1)
"Marijuana' means any marijuana, whether real or counterfeit, as defined in Section 44-53-110, that is held, possessed, transported, transferred, sold, or offered to be sold in violation of the laws of this State.
# (2)
"Controlled substance" means a drug or substance, whether real or counterfeit, as defined in Section 44-53-110, that is held, possessed, transported, transferred, sold, or offered to be sold in violation of the laws of this State. "Controlled substance" does not include marijuana.
# (3)
"Dealer" means a person who in violation of the laws of this State manufactures, produces, ships, transports, or imports into South Carolina or in any manner acquires or possesses more than forty-two and one-half grams of marijuana, or seven or more grams of a controlled substance, or ten or more dosage units of a controlled substance which is not sold by weight.
# (4)
"Department" means the South Carolina Department of Revenue.
Source: view the official text
In this chapter (40 sections)
- 12-21-4140 · Penalties
- 12-21-4150 · Posing as bingo player; unauthorized bingo supplies
- 12-21-4160 · Inspection of books, papers, records, and other materials
- 12-21-4170 · Compromise of criminal or civil action
- 12-21-4180 · Collection of taxes and fees not to be stayed or prevented
- 12-21-4190 · Bingo card charges; distribution of revenues
- 12-21-4200 · Disbursement of revenues
- 12-21-4210 · Sale or transfer of bingo cards
- 12-21-4220 · Bingo card design and requirements
- 12-21-4230 · Bonds
- 12-21-4240 · License to manufacture, distribute or use bingo cards
- 12-21-4250 · Dual roles
- 12-21-4260 · Background investigations
- 12-21-4270 · Application to obtain bingo cards
- 12-21-4275 · Prohibitions on bingo card or ticket transfers
- 12-21-4280 · Revocation of license
- 12-21-4295 · Proceeds expended within state
- 12-21-4300 · Severability
- 12-21-4320 · Bingo webpage
- 12-21-5010 · Short title
- 12-21-5020 · Definitions
- 12-21-5030 · Department to administer article, collect taxes; dealers…
- 12-21-5040 · Department to promulgate regulations and adopt uniform…
- 12-21-5050 · Dealer not to possess taxed marijuana or controlled…
- 12-21-5060 · Article not provide immunity from criminal prosecution
- 12-21-5070 · Person lawfully in possession not required to pay tax
- 12-21-5080 · Quantity measured by weight or dosage; diluted quantities
- 12-21-5090 · Tax imposed; rate
- 12-21-6000 · Violation is misdemeanor; imprisonment, fine, civil penalty
- 12-21-6010 · Stamps, labels or other indicia to be purchased from…
- 12-21-6020 · Dealer to have indicia evidence tax payment affixed;…
- 12-21-6030 · Assessment for dealer not possessing valid indicia is…
- 12-21-6040 · Confidentiality of information on report or return;…
- 12-21-6050 · Tax proceeds credited to general fund of state
- 12-21-6510 · Short title
- 12-21-6520 · Definitions
- 12-21-6530 · Portion of tax to be paid to county or municipality where…
- 12-21-6540 · Portion of tax to be transferred to State Treasurer for…
- 12-21-6550 · Certification application to be filed in county or…
- 12-21-6560 · Factors for considering whether facility qualifies as…