South Carolina Statutes
§ 12-21-1550 — Invoices and bills of lading shall be furnished to Department of Revenue.
Prior to shipment into the geographic boundaries of South Carolina to a licensed wholesaler of any beer or wine by a registered producer, the registered producer shall mail by first class mail to the Department of Revenue a correct and complete invoice, showing in detail the items in such shipment by quantity, type, brand and size and the point of origin and the point of destination. Also, prior to or at the time of shipment, a copy of the bill of lading shall be forwarded to the Department of Revenue by first class mail. Upon acceptance of delivery of the shipment by the duly licensed wholesaler, the wholesaler shall furnish the Department of Revenue with a copy of the invoice covering the shipment, with endorsement thereon showing the date, time and place delivery was accepted.
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South Carolina § 12-21-1550 (Invoices and bills of lading shall be furnished to Department of Revenue.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
HISTORY: 1962 Code SECTION 65-744.4; 1969 (56) 767; 1993 Act No. 181, SECTION 140.
Nearby Sections
15
§ 12-21-1010
Definitions.§ 12-21-1035
Tax on beer brewed at a brewpub.§ 12-21-1060
Discount on tax paid when due.§ 12-21-1085
Taxes provided for in Article 7 in lieu of all other taxes on beer and wine; exceptions.§ 12-21-1090
Rules and regulations; confiscation and sale.§ 12-21-110
Refunds when goods have been damaged.§ 12-21-1110
Payment of expenses.§ 12-21-1120
Disposition of taxes and license fees.