South Carolina Code of Laws — Title 12 (Taxation)
S.C. Code Ann. § 12-21-6020
Dealer to have indicia evidence tax payment affixed; indicia may be used once; taxes due and payable immediately upon acquisition or possession
Official textscstatehouse.gov
# (A)
When a dealer purchases, acquires, transports, or imports into this State marijuana or controlled substances on which a tax is imposed by Section 12-21-5090, and if the indicia evidencing the payment of the tax have not already been affixed, the dealer shall have them permanently affixed on the marijuana or controlled substance immediately after receiving the substance. Each stamp or other official indicia may be used only once.
# (B)
Taxes imposed upon marijuana or controlled substances by this article are due and payable immediately upon acquisition or possession in this State by a dealer.
Source: view the official text
In this chapter (40 sections)
- 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…
- 12-21-6570 · Designated development area and boundaries to be…
- 12-21-6580 · Expansion or improvement of facilities; calculation of…
- 12-21-6590 · Designation of extraordinary retail establishments;…