South Carolina Statutes
§ 12-33-420 — Additional tax; rate; payment and collection; penalties; disposition of proceeds.
South Carolina § 12-33-420
This text of South Carolina § 12-33-420 (Additional tax; rate; payment and collection; penalties; disposition of proceeds.) 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. § 12-33-420 (2026).
Text
Every licensed wholesaler shall pay an additional tax of fifty-six cents on each standard case of alcoholic liquors sold. The tax shall be paid to and collected by the Department of Revenue in the same manner and with like penalties as provided in Sections 12-33-460 and 12-33-470. The proceeds of the tax shall be deposited into the State Treasury to the credit of the state's general funds, and shall not be subject to the provisions of Section 12-33-30, as amended, relating to the distribution of alcoholic liquor revenue to counties and municipalities.
Free access — add to your briefcase to read the full text and ask questions with AI
Legislative History
HISTORY: 1962 Code SECTION 65-1281.1; 1969 (56) 444, 653; 1972 (57) 3013; 1973 (58) 623; 1983 Act No. 151, Part II, SECTION 22B; 1984 Act No. 512, Part II, SECTION 41; 1993 Act No. 181, SECTION 191.
Nearby Sections
15
§ 12-33-10
Definitions.§ 12-33-230
License tax on sales; rate.§ 12-33-240
Additional sales tax; rate.§ 12-33-30
Collection and distribution of taxes.§ 12-33-40
Municipalities entitled to share in tax.§ 12-33-410
Imposition of tax; rate.§ 12-33-425
Nine percent surtax on alcoholic liquor.Cite This Page — Counsel Stack
Bluebook (online)
South Carolina § 12-33-420, Counsel Stack Legal Research, https://law.counselstack.com/statute/sc/33/12-33-420.