South Carolina Statutes

§ 12-21-2750 — Records relating to machines.

South Carolina § 12-21-2750
JurisdictionSouth Carolina
Title 12TAXATION
Ch. 21STAMP AND BUSINESS LICENSE TAX

This text of South Carolina § 12-21-2750 (Records relating to machines.) 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. § 12-21-2750 (2026).

Text

Every person required to obtain a license or required by Section 12-21-2720 and Section 12-21-2730 shall maintain records showing manufacturer's serial number, model or type of machine, and the location of the machine. The taxpayer shall maintain information relating to the payment of any monies or compensation made to any persons as part of a lease or contractual agreement to operate the machine on the premises of the person. Information required by this section must be available on demand for inspection by a representative of the commission.

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Legislative History

HISTORY: 1987 Act No. 170, Part II, SECTION 3B. ARTICLE 21 Collection and Enforcement Generally

Nearby Sections

15
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Bluebook (online)
South Carolina § 12-21-2750, Counsel Stack Legal Research, https://law.counselstack.com/statute/sc/21/12-21-2750.