South Carolina Statutes
§ 12-23-310 — Imposition of tax; rate.
Every foreign land association and other business of a like class not incorporated under the laws of this State shall each, before transacting business in this State, pay an annual license fee of one hundred dollars to the Department of Insurance of this State on or before the thirty-first day of March in each year, to be deposited by him in the State Treasury. Such license shall expire on the thirty-first day of March of the succeeding year.
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Legislative History
HISTORY: 1962 Code SECTION 65-941; 1952 Code SECTION 65-941; 1947 (45) 322; 1948 (45) 1734; 1960 (51) 1646; 1993 Act No. 181, SECTION 154. ARTICLE 7 Theatrical Shows, Carnivals and Circuses
Nearby Sections
15
§ 12-23-10
Imposition of tax; rate.§ 12-23-120
Use of tax.§ 12-23-20
Exemptions from tax.§ 12-23-310
Imposition of tax; rate.§ 12-23-430
Municipalities may collect tax.