South Carolina Statutes

§ 12-21-140 — Payment of taxes; disposition of taxes collected; remittance sheets.

South Carolina § 12-21-140
JurisdictionSouth Carolina
Title 12TAXATION
Ch. 21STAMP AND BUSINESS LICENSE TAX

This text of South Carolina § 12-21-140 (Payment of taxes; disposition of taxes collected; remittance sheets.) 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. § 12-21-140 (2026).

Text

All persons taxable under the provisions of this chapter shall pay such taxes to the department. The department shall remit to the State Treasurer all moneys collected under the provisions of this chapter and all such remittances shall be accompanied by a typewritten statement, showing the sources from which the taxes were derived. The department shall furnish the Comptroller General with a true copy of all remittance sheets which the department is required by this chapter to send to the State Treasurer.

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Legislative History

HISTORY: 1962 Code SECTION 65-664; 1952 Code SECTION 65-664; 1942 Code SECTION 2550; 1932 Code SECTION 2550; 1928 (35) 1089; 1930 (36) 1361.

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Bluebook (online)
South Carolina § 12-21-140, Counsel Stack Legal Research, https://law.counselstack.com/statute/sc/21/12-21-140.