South Carolina Statutes
§ 12-37-1310 — "Manufacturer" defined.
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."
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Legislative History
HISTORY: 1962 Code SECTION 65-1661; 1952 Code SECTION 65-1661; 1942 Code SECTION 2632; 1932 Code SECTION 2632; Civ. C. '22 SECTION 355; Civ. C. '12 SECTION 302; Civ. C. '02 SECTION 273; G. S. 210; R. S. 231; 1881 (17) 992. ARTICLE 13 Railroads
Nearby Sections
15
§ 12-37-10
Definitions.§ 12-37-100
Assessor shall endorse deeds.§ 12-37-1130
Penalties for false statements.§ 12-37-120
Rounding of assessed value of property.§ 12-37-1310
"Manufacturer" defined.§ 12-37-135
Countywide business registration; fee.§ 12-37-150
Tax rebate; boundary clarification.§ 12-37-155
Lien date; boundary clarification.