South Carolina Statutes
§ 12-36-1740 — Penalty for failure to pay casual excise tax.
South Carolina § 12-36-1740
This text of South Carolina § 12-36-1740 (Penalty for failure to pay casual excise tax.) 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. § 12-36-1740 (2026).
Text
A person liable for the casual excise tax provided by this article who fails to pay the tax or comply with a lawful regulation of the department is liable for a penalty not to exceed five hundred dollars.
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Legislative History
HISTORY: 1992 Act No. 361, SECTION 16(K). ARTICLE 19 Telecommunications Sourcing
Nearby Sections
15
§ 12-36-10
Effect of definitions.§ 12-36-100
"Sale" and "purchase".§ 12-36-110
Sale at retail; retail sale.§ 12-36-120
"Wholesale sale" and "sale at wholesale".§ 12-36-130
"Sales price".§ 12-36-1320
Tax on transient construction property.§ 12-36-1340
Collection of tax by retailer sellers.§ 12-36-1370
Presumption of applicability of tax.Cite This Page — Counsel Stack
Bluebook (online)
South Carolina § 12-36-1740, Counsel Stack Legal Research, https://law.counselstack.com/statute/sc/36/12-36-1740.