South Carolina Statutes
§ 61-4-1730 — Taxation.
South Carolina § 61-4-1730
This text of South Carolina § 61-4-1730 (Taxation.) 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. § 61-4-1730 (2026).
Text
Beer brewed on a permitted premises pursuant to this article must be taxed as provided in Section 12-21-1035. The permittee shall maintain adequate records as determined by the department to ensure the collection of this tax.
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Legislative History
HISTORY: 1996 Act No. 415, SECTION 1; 2001 Act No. 89, SECTION 54.
Nearby Sections
15
§ 61-4-10
Nonalcoholic beverages defined.§ 61-4-110
Open containers in motor vehicle.§ 61-4-1100
Prohibited practices.§ 61-4-1110
Shipment and receipt of malt beverages.§ 61-4-1130
Sale of beer wholesale interest.§ 61-4-1140
Enforcement.§ 61-4-120
Sunday sales; exception.§ 61-4-1300
Territorial agreements.§ 61-4-1310
Filings with the department.§ 61-4-1320
Resale price agreements.§ 61-4-140
Open containers on Sundays.Cite This Page — Counsel Stack
Bluebook (online)
South Carolina § 61-4-1730, Counsel Stack Legal Research, https://law.counselstack.com/statute/sc/4/61-4-1730.