South Carolina Code of Laws — Title 12 (Taxation)
S.C. Code Ann. § 12-37-1310
"Manufacturer" defined
Official textscstatehouse.gov
Every person engaged in making, fabricating or changing things into new forms for use or in refining, rectifying or combining different materials for use shall be held to be a "manufacturer."
Source: view the official text
In this chapter (40 sections)
- 12-37-780 · Procedure in case of suspected evasion or false return of…
- 12-37-800 · Penalty for failure to list real or personal property;…
- 12-37-810 · Penalty where taxpayer makes wilful false return;…
- 12-37-820 · Payment of expenses of examination
- 12-37-830 · Allowable expenses
- 12-37-840 · Assessment as a part of collection; auditor may secure full…
- 12-37-850 · Repealed
- 12-37-890 · Place where property shall be returned for taxation
- 12-37-900 · Personal property tax returns; exception for certain…
- 12-37-905 · Required date for filing property tax returns
- 12-37-930 · Valuation of property; depreciation allowances for…
- 12-37-935 · Maximum percentage depreciation; trust fund for tax relief
- 12-37-940 · Valuation of certain kinds of personal property
- 12-37-950 · Valuation of certain leasehold estates as real estate
- 12-37-970 · Assessment and return of property
- 12-37-975 · Filing of amended return
- 12-37-1110 · "Personal property in transit" defined; such property…
- 12-37-1120 · "In transit" property; records to be kept by warehouses;…
- 12-37-1130 · Penalties for false statements
- 12-37-1140 · Penalties for evasion of assessment or levy of taxes
- 12-37-1310 · "Manufacturer" defined
- 12-37-1610 · Returns of railroad companies to Department of Revenue
- 12-37-1630 · Valuation and allocation
- 12-37-1640 · Form of return and oath
- 12-37-1650 · Returns to be made by receivers
- 12-37-1660 · Power of department to question officers, agents and…
- 12-37-1670 · Railroad officer, receiver or agent who refuses to answer…
- 12-37-1680 · Proceedings in case of failure to file return
- 12-37-1940 · Statements of telegraph and telephone companies
- 12-37-1990 · Form of returns when no principal office is in State;…
- 12-37-2000 · Department shall examine statements and may require other…
- 12-37-2010 · Auditors may require agents to report length of lines in…
- 12-37-2020 · Actions for taxes in case of failure or refusal to pay;…
- 12-37-2110 · Definitions
- 12-37-2120 · Filing of report required
- 12-37-2130 · Annual valuation of private cars of private car companies
- 12-37-2140 · Method of valuation
- 12-37-2150 · Tax levy against assessed value
- 12-37-2160 · Disposition of proceeds
- 12-37-2170 · Penalty for failure to file return or to pay tax