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2017 South Carolina Code of Laws
Title 12 - Taxation
CHAPTER 33 - ALCOHOLIC BEVERAGES TAXES
Section 12-33-610. Person possessing mixture for production of alcohol liable for tax; rate; possession as prima facie evidence of nonpayment.
Universal Citation: SC Code § 12-33-610 (2017)
Any person found in possession of materials mixed in such manner as to produce alcohol or any mixture in the process of fermentation shall be subject to a tax at the rate of fifty-one cents per gallon or fraction thereof of such mixture and the possession of such mixture shall be prima facie evidence that no State tax has been paid when such mixture is found at or near the location of an illicit alcohol manufacturing facility.
HISTORY: 1962 Code Section 65-1302; 1955 (49) 239.
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