South Carolina Statutes

§ 12-21-6030 — Assessment for dealer not possessing valid indicia is jeopardy assessment.

South Carolina·Title 12 TAXATION·Ch. 21 STAMP AND BUSINESS LICENSE TAX
An assessment for a dealer not possessing valid stamps or other official indicia showing that the tax has been paid is considered a jeopardy assessment or collection, as provided in Article 3 of Chapter 53 of this title.

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South Carolina § 12-21-6030 (Assessment for dealer not possessing valid indicia is jeopardy assessment.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

HISTORY: 1993 Act No. 164, Part II, SECTION 70A.

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