South Carolina Statutes

§ 12-33-620 — Duty of officer discovering mixture; notice of tax due; time for payment.

South Carolina § 12-33-620
JurisdictionSouth Carolina
Title 12TAXATION
Ch. 33ALCOHOLIC BEVERAGES TAXES

This text of South Carolina § 12-33-620 (Duty of officer discovering mixture; notice of tax due; time for payment.) 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. § 12-33-620 (2026).

Text

The officer discovering the mixture subject to tax under Section 12-33-610 shall notify, in writing, the Department of Revenue, advising it of the quantity discovered, together with the name and address of the person liable therefor. The department shall send by registered mail duplicate notices to the officer and the person liable for the tax giving the amount due and allowing ten days from the date of receipt of such notice for the payment of such tax.

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Legislative History

HISTORY: 1962 Code SECTION 65-1303; 1955 (49) 239; 1993 Act No. 181, SECTION 194.

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Bluebook (online)
South Carolina § 12-33-620, Counsel Stack Legal Research, https://law.counselstack.com/statute/sc/33/12-33-620.