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2017 South Carolina Code of Laws
Title 12 - Taxation
CHAPTER 20 - CORPORATION LICENSE FEES
Section 12-20-160. Corporate license fee deemed to be tax.
Universal Citation: SC Code § 12-20-160 (2017)
For purposes of this chapter and for purposes of administrative and enforcement provisions of this title, the corporate license fee is deemed to be a tax.
HISTORY: 1995 Act No. 76, Section 3.
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