2013 South Carolina Code of Laws
Title 12 - Taxation
CHAPTER 21 - STAMP AND BUSINESS LICENSE TAX
SECTION 12-21-5070. Person lawfully in possession not required to pay tax.
Nothing in this article requires persons lawfully in possession of marijuana or a controlled substance to pay the tax required under this article.
HISTORY: 1993 Act No. 164, Part II, Section 70A.
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