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2018 South Carolina Code of Laws
Title 12 - Taxation
CHAPTER 21 - STAMP AND BUSINESS LICENSE TAX
Section 12-21-2430. Certain ponds are not amusements.
Universal Citation: SC Code § 12-21-2430 (2018)
No private pond shall be declared an amusement for tax purposes. But this section shall not apply to a pond stocked with fish from a State or Federal hatchery.
HISTORY: 1962 Code Section 65-802.1; 1957 (50) 283.
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