South Carolina Statutes
§ 12-21-680 — Reclassification as between wholesale and retail business.
The department may reclassify a person as a wholesaler or retailer as may be just and proper according to the business done.
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Legislative History
HISTORY: 1962 Code SECTION 65-708; 1952 Code SECTION 65-708; 1942 Code SECTION 2527; 1932 Code SECTION 2527; 1928 (35) 1089; 1930 (36) 1358; 1935 (39) 244, 365; 1937 (40) 539; 1938 (40) 2925.
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.