South Carolina Statutes

§ 12-21-40 — Affixing of stamps.

South Carolina § 12-21-40
JurisdictionSouth Carolina
Title 12TAXATION
Ch. 21STAMP AND BUSINESS LICENSE TAX

This text of South Carolina § 12-21-40 (Affixing of stamps.) 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. § 12-21-40 (2026).

Text

Stamps shall be affixed in such manner that their removal will require continued application of steam or water. But the department may prescribe such other method for the affixing of such stamps in substitution for or in addition to the method provided in this section as it may deem expedient.

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Legislative History

HISTORY: 1962 Code SECTION 65-654; 1952 Code SECTION 65-654; 1942 Code SECTIONS 2523, 2525, 2528, 2531, 2534; 1932 Code SECTIONS 2523, 2525, 2528, 2531, 2534; 1928 (35) 1089; 1929 (36) 114; 1930 (36) 1358; 1932 (37) 1319, 1378, 1493; 1934 (38) 1577; 1935 (39) 282; 1936 (39) 1377, 1591, 1771; 1937 (40) 539; 1938 (40) 1799; 1940 (41) 1921.

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Bluebook (online)
South Carolina § 12-21-40, Counsel Stack Legal Research, https://law.counselstack.com/statute/sc/21/12-21-40.