South Carolina Statutes
§ 12-2-20 — "Person" and "Individual" defined.
South Carolina § 12-2-20
This text of South Carolina § 12-2-20 ("Person" and "Individual" 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. § 12-2-20 (2026).
Text
As used in this title and in other titles that provide for taxes administered by the department, and unless otherwise required by the context, the term:
(1)"person" includes any individual, trust, estate, partnership, receiver, association, company, limited liability company, corporation, or other entity or group; and (2) "individual" means a human being.
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Legislative History
HISTORY: 1991 Act No. 50, SECTION 1; 1995 Act No. 60, SECTION 2A; 2003 Act No. 69, SECTION 3.B, eff June 18, 2003; 2007 Act No. 110, SECTION 8, eff June 21, 2007; 2007 Act No. 116, SECTION 14, eff June 28, 2007, applicable for tax years beginning after 2007.
Nearby Sections
15
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Bluebook (online)
South Carolina § 12-2-20, Counsel Stack Legal Research, https://law.counselstack.com/statute/sc/2/12-2-20.