South Carolina Statutes
§ 12-21-80 — Payment of tax by temporary, transient or itinerant businesses; penalties.
South Carolina § 12-21-80
This text of South Carolina § 12-21-80 (Payment of tax by temporary, transient or itinerant businesses; penalties.) 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. § 12-21-80 (2026).
Text
In the case of any person engaging in a temporary, transient or itinerant business which is taxable under the provisions of this chapter, the entire tax shall be paid upon demand by the department or any duly authorized agent thereof, and in case the tax is not paid upon demand all penalties provided for by this chapter shall immediately apply.
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Legislative History
HISTORY: 1962 Code SECTION 65-657; 1952 Code SECTION 65-657; 1942 Code SECTIONS 2542, 2545; 1932 Code SECTIONS 2542,2545; 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 § 12-21-80, Counsel Stack Legal Research, https://law.counselstack.com/statute/sc/21/12-21-80.