South Carolina Code of Laws — Title 12 (Taxation)
S.C. Code Ann. § 12-33-620
Duty of officer discovering mixture; notice of tax due; time for payment
Official textscstatehouse.gov
The officer discovering the mixture subject to tax under Section 12-33-610 shall notify, in writing, the Department of Revenue, advising it of the quantity discovered, together with the name and address of the person liable therefor. The department shall send by registered mail duplicate notices to the officer and the person liable for the tax giving the amount due and allowing ten days from the date of receipt of such notice for the payment of such tax.
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In this chapter (29 sections)
- 12-33-10 · Definitions
- 12-33-20 · Taxes shall be in lieu of certain other taxes and licenses
- 12-33-30 · Collection and distribution of taxes
- 12-33-40 · Municipalities entitled to share in tax
- 12-33-50 · Disposition of bond forfeitures
- 12-33-60 · Exemption from tax of certain property from outside…
- 12-33-70 · Rules and regulations of Department of Revenue
- 12-33-210 · Taxes on licenses granted under Alcoholic Beverage Control…
- 12-33-230 · License tax on sales; rate
- 12-33-240 · Additional sales tax; rate
- 12-33-245 · Excise tax on sales for on-premises consumption; "gross…
- 12-33-250 · Collection and payment of license tax and additional sales…
- 12-33-260 · Payment and collection; taxes shall be debt owed to State…
- 12-33-410 · Imposition of tax; rate
- 12-33-420 · Additional tax; rate; payment and collection; penalties;…
- 12-33-425 · Nine percent surtax on alcoholic liquor
- 12-33-430 · "Standard case of alcoholic liquors" defined
- 12-33-440 · Tax not computed in markup or passed on to consumer
- 12-33-450 · Monthly reports
- 12-33-460 · Additional tax upon each case sold
- 12-33-470 · Additional tax shall be paid by retailer; tax shall not be…
- 12-33-475 · Military tax exemption
- 12-33-480 · Returns and payment of taxes levied in Sections 12-33-410…
- 12-33-485 · Discount for timely payment of tax
- 12-33-490 · Collection and use of additional taxes
- 12-33-500 · Article shall be supplementary
- 12-33-610 · Person possessing mixture for production of alcohol liable…
- 12-33-620 · Duty of officer discovering mixture; notice of tax due;…
- 12-33-630 · Unpaid tax constitutes a debt owed to State; lien; levy and…