South Carolina Statutes
§ 12-21-2550 — Tax payable monthly; failure to make correct return or failure to file.
(A)The license tax imposed by this article is due and payable in monthly installments on or before the twentieth day of each month. A person liable to the tax shall make a true and correct return to the department, in such form as it prescribes, showing the number and prices of admissions during the previous month, and remit the tax with the return.
(B)If a person fails to make a true and correct return or fails to file the return, the department shall make an estimate of the tax liability from the best information available, and issue a proposed assessment for the taxes, including penalties and interest.
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South Carolina § 12-21-2550 (Tax payable monthly; failure to make correct return or failure to file.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
HISTORY: 1962 Code SECTION 65-820; 1952 Code SECTION 65-820; 1942 Code SECTION 2531; 1932 Code SECTION 2531; 1928 (35) 1089; 1929 (36) 114; 1932 (37) 1493; 1934 (38) 1577; 1935 (39) 282; 1936 (39) 1377, 1591, 1771; 1938 (40) 1799; 1940 (41) 1921; 1984 Act No. 287; 1998 Act No. 432, SECTION 9; 1999 Act No. 114, SECTION 4.
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.