South Carolina § 12-23-310 Imposition of tax; rate.

South Carolina Statutes

§ 12-23-310 — Imposition of tax; rate.

South Carolina § 12-23-310

Title 12TAXATION

Ch. 23LICENSE TAXES ON OTHER BUSINESSES

This text of South Carolina § 12-23-310 (Imposition of tax; rate.) 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. § 12-23-310 (2026).

Text

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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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.

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