South Carolina Statutes

§ 12-21-2430 — Certain ponds are not amusements.

South Carolina·Title 12 TAXATION·Ch. 21 STAMP AND BUSINESS LICENSE TAX
No private pond shall be declared an amusement for tax purposes. But this section shall not apply to a pond stocked with fish from a State or Federal hatchery.

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South Carolina § 12-21-2430 (Certain ponds are not amusements.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

HISTORY: 1962 Code SECTION 65-802.1; 1957 (50) 283.

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