2013 South Carolina Code of Laws
Title 12 - Taxation
CHAPTER 21 - STAMP AND BUSINESS LICENSE TAX
SECTION 12-21-2820. Regulations as to breaking packages, forms and kinds of containers, and affixing of stamps.
Regulations of the department shall provide the methods of breaking packages, forms and kinds of containers and methods of affixing stamps that shall be employed by persons subject to the taxes imposed by this chapter which will make possible the enforcement of payment by inspection.
HISTORY: 1962 Code Section 65-852; 1952 Code Section 65-852; 1942 Code Sections 2528, 2534; 1932 Code Sections 2528, 2534; 1928 (35) 1089; 1930 (36) 1358; 1932 (37) 1319; 1937 (40) 539.
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