41 chapters · 1,359 sections in this title.
S.C. Code Ann. § 12-37-1140 Penalties for evasion of assessment or levy of taxes
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If any owner, shipper or his agent shall by misrepresentation, concealment or violation of the provisions of this article evade assessment or the levy of taxes on property not defined herein to be personal property in transit through this State, he shall be liable in the sum of t…
S.C. Code Ann. § 12-37-120 Rounding of assessed value of property
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In the calculation of the assessed value of property subject to property tax, the result must be rounded to the nearest ten dollars and this rounded amount is deemed the assessed value of the property.
S.C. Code Ann. § 12-37-1310 "Manufacturer" defined
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Every person engaged in making, fabricating or changing things into new forms for use or in refining, rectifying or combining different materials for use shall be held to be a "manufacturer."
S.C. Code Ann. § 12-37-135 Countywide business registration; fee
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A county governing body may require a business registration throughout the entire county area and may impose an administrative fee not to exceed fifteen dollars. The fee is an administrative fee and must not be based upon business income. The business registration authorized by t…