South Carolina Statutes

§ 12-37-1310 — "Manufacturer" defined.

South Carolina § 12-37-1310
JurisdictionSouth Carolina
Title 12TAXATION
Ch. 37ASSESSMENT OF PROPERTY TAXES

This text of South Carolina § 12-37-1310 ("Manufacturer" defined.) is published on Counsel Stack Legal Research, covering South Carolina primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
S.C. Code Ann. § 12-37-1310 (2026).

Text

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

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Bluebook (online)
South Carolina § 12-37-1310, Counsel Stack Legal Research, https://law.counselstack.com/statute/sc/12-37-1310.