South Carolina Statutes
§ 12-21-6020 — Dealer to have indicia evidence tax payment affixed; indicia may be used once; taxes due and payable immediately upon acquisition or possession.
(A)When a dealer purchases, acquires, transports, or imports into this State marijuana or controlled substances on which a tax is imposed by Section 12-21-5090, and if the indicia evidencing the payment of the tax have not already been affixed, the dealer shall have them permanently affixed on the marijuana or controlled substance immediately after receiving the substance. Each stamp or other official indicia may be used only once.
(B)Taxes imposed upon marijuana or controlled substances by this article are due and payable immediately upon acquisition or possession in this State by a dealer.
Free access — add to your briefcase to read the full text and ask questions with AI
South Carolina § 12-21-6020 (Dealer to have indicia evidence tax payment affixed; indicia may be used once; taxes due and payable immediately upon acquisition or possession.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
HISTORY: 1993 Act No. 164, Part II, SECTION 70A.
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.