South Carolina Statutes
§ 12-21-770 — Distributor's liability to pay tax.
South Carolina § 12-21-770
This text of South Carolina § 12-21-770 (Distributor's liability to pay tax.) 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. § 12-21-770 (2026).
Text
Every person, firm, corporation, club or association who sells, stores or receives for the purpose of distribution to any person, firm, corporation, club or association any shotgun or other shells, cartridges, manufactured tobacco products or playing cards otherwise taxable under the provisions of this chapter shall pay the tax at the rates provided in this article for the sale of such articles.
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Legislative History
HISTORY: 1962 Code SECTION 65-720; 1952 Code SECTION 65-720; 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.Cite This Page — Counsel Stack
Bluebook (online)
South Carolina § 12-21-770, Counsel Stack Legal Research, https://law.counselstack.com/statute/sc/21/12-21-770.