South Carolina § 12-33-610 Person possessing mixture for production of alcohol liable for tax; rate; possession as prima facie evidence of nonpayment.

South Carolina Statutes

§ 12-33-610 — Person possessing mixture for production of alcohol liable for tax; rate; possession as prima facie evidence of nonpayment.

South Carolina § 12-33-610

Title 12TAXATION

Ch. 33ALCOHOLIC BEVERAGES TAXES

This text of South Carolina § 12-33-610 (Person possessing mixture for production of alcohol liable for tax; rate; possession as prima facie evidence of nonpayment.) 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. § 12-33-610 (2026).

Text

Any person found in possession of materials mixed in such manner as to produce alcohol or any mixture in the process of fermentation shall be subject to a tax at the rate of fifty-one cents per gallon or fraction thereof of such mixture and the possession of such mixture shall be prima facie evidence that no State tax has been paid when such mixture is found at or near the location of an illicit alcohol manufacturing facility.

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Any person found in possession of materials mixed in such manner as to produce alcohol or any mixture in the process of fermentation shall be subject to a tax at the rate of fifty-one cents per gallon or fraction thereof of such mixture and the possession of such mixture shall be prima facie evidence that no State tax has been paid when such mixture is found at or near the location of an illicit alcohol manufacturing facility.