2022 South Carolina Code of Laws
Title 12 - Taxation
Chapter 21 - Stamp And Business License Tax
Section 12-21-2870. Cigarette stamps.
(A) Except as otherwise provided in this chapter, cigarettes found at any point within the State that do not have the stamps required pursuant to this chapter affixed to their package are contraband goods if the goods are in the possession of a person:
(1) offering the cigarettes for sale or distribution and that person was not the first to receive the untaxed cigarettes in this State;
(2) importing, receiving, or acquiring cigarettes for use or consumption within the State; or
(3) offering the cigarettes for sale at retail within this State.
(B) Cigarettes declared to be contraband goods under this section may be seized by the department, its employees, or any law enforcement agency of the State without a warrant. The seized cigarettes must be delivered to the department.
HISTORY: 1962 Code Section 65-857; 1952 Code Section 65-857; 1942 Code Section 2527, 2538; 1932 Code Sections 2527, 2538; 1928 (35) 1089; 1930 (36) 1358; 1935 (39) 244, 365; 1937 (40) 539; 1938 (40) 2925; 1956 (49) 1841; 1966 (54) 2591; 1968 (55) 2855; 1976 Act No. 543, Section 1; 1984 Act No. 512, Part II, Section 6H; 2019 Act No. 35 (S.310), Section 1, eff May 13, 2019.
Effect of Amendment
2019 Act No. 35, Section 1, rewrote the section.
