South Carolina Code of Laws — Title 12 (Taxation)
S.C. Code Ann. § 12-21-690
Licenses shall not be transferable; operation of business pending granting of license
Official textscstatehouse.gov
No license issued permitting the sale and distribution of tobacco products shall be transferable and any license issued to any person who shall afterwards retire from business shall be null and void. But anyone may be allowed to operate for ten days after purchase of stock in bulk, pending granting of a license upon application made promptly upon such purchase.
Source: view the official text
In this chapter (40 sections)
- 12-21-50 · Use of business license meter impressions
- 12-21-60 · Cancellation of stamps
- 12-21-70 · Fee for issuing duplicate license
- 12-21-80 · Payment of tax by temporary, transient or itinerant…
- 12-21-90 · Refunds when goods have been shipped out of State; affidavit…
- 12-21-100 · Exemption of certain articles sold to United States for…
- 12-21-110 · Refunds when goods have been damaged
- 12-21-120 · Rules and regulations as to refunds
- 12-21-130 · Revolving fund; use for purchase of crowns and admission…
- 12-21-140 · Payment of taxes; disposition of taxes collected;…
- 12-21-150 · Taxes imposed by chapter shall be in addition to other taxes
- 12-21-170 · "Retail or selling price" defined
- 12-21-180 · Revival of former law
- 12-21-610 · Imposition of tax
- 12-21-620 · Tax rates on products containing tobacco; "cigarette"…
- 12-21-625 · Cigarette surtax; imposition; crediting of revenues;…
- 12-21-650 · What is deemed sale or retail "price"; articles given as…
- 12-21-660 · Licenses required for engaging in tobacco business
- 12-21-670 · Application for license; issuance of permanent license;…
- 12-21-680 · Reclassification as between wholesale and retail business
- 12-21-690 · Licenses shall not be transferable; operation of business…
- 12-21-735 · Stamp tax on cigarettes
- 12-21-750 · Certain retail dealers shall furnish duplicate invoices;…
- 12-21-760 · Intent of article: stamps shall not be required on resale
- 12-21-770 · Distributor's liability to pay tax
- 12-21-780 · Returns shall be filed by distributors; payment of tax on…
- 12-21-785 · Returns
- 12-21-800 · "Tobacco products" defined
- 12-21-810 · "Distributor" defined
- 12-21-820 · Tax on cigarettes and tobacco products; boundary…
- 12-21-1010 · Definitions
- 12-21-1020 · Tax on beer and wine in containers of one gallon or more
- 12-21-1030 · Tax on sales of less than one gallon and in metric size…
- 12-21-1035 · Tax on beer brewed at a brewpub
- 12-21-1050 · Payment of tax; penalty for nonpayment; extensions of time
- 12-21-1060 · Discount on tax paid when due
- 12-21-1070 · Tax on persons importing or receiving beer or wine on…
- 12-21-1085 · Taxes provided for in Article 7 in lieu of all other taxes…
- 12-21-1090 · Rules and regulations; confiscation and sale
- 12-21-1100 · Authority to conduct examinations and inspections