South Carolina Statutes

§ 12-21-4070 — South Carolina domicile required for license.

South Carolina·Title 12 TAXATION·Ch. 21 STAMP AND BUSINESS LICENSE TAX
No license, as provided by this article, may be issued to an organization, promoter, or individual that has not been domiciled in this State for at least three years immediately preceding the license application. In the case of the organization, the organization must also have been active in this State for at least two years.

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Legislative History

HISTORY: 1996 Act No. 449, SECTION 1; 2005 Act No. 4, SECTION 1, eff November 4, 2004.

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