South Carolina Statutes
§ 12-21-60 — Cancellation of stamps.
South Carolina § 12-21-60
This text of South Carolina § 12-21-60 (Cancellation 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. § 12-21-60 (2026).
Text
Whenever an adhesive stamp is used for denoting any tax imposed by this chapter on documents, except as otherwise provided, the person using or affixing such stamp shall write, stamp or cause to be written or stamped thereon the initials of his name and the date upon which the stamp is attached or used, so that it may not again be used. But the department may prescribe such other method for the cancellation of such stamps as it may deem expedient.
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Legislative History
HISTORY: 1962 Code SECTION 65-655; 1952 Code SECTION 65-655; 1942 Code SECTION 2523; 1932 Code SECTION 2523; 1928 (35) 1089.
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.Cite This Page — Counsel Stack
Bluebook (online)
South Carolina § 12-21-60, Counsel Stack Legal Research, https://law.counselstack.com/statute/sc/21/12-21-60.