§ 12-21-5010 Short title
§ 12-21-5020 Definitions
§ 12-21-5030 Department to administer article, collect taxes; dealers not required to give identifying information
§ 12-21-5040 Department to promulgate regulations and adopt uniform system of stamps, labels, or other indicia for taxed marijuana and controlled substances
§ 12-21-5050 Dealer not to possess taxed marijuana or controlled substance without evidence that tax was paid
§ 12-21-5060 Article not provide immunity from criminal prosecution
§ 12-21-5070 Person lawfully in possession not required to pay tax
§ 12-21-5080 Quantity measured by weight or dosage; diluted quantities
§ 12-21-5090 Tax imposed; rate
§ 12-21-6000 Violation is misdemeanor; imprisonment, fine, civil penalty
§ 12-21-6010 Stamps, labels or other indicia to be purchased from department at face value
§ 12-21-6020 Dealer to have indicia evidence tax payment affixed; indicia may be used once; taxes due and payable immediately upon acquisition or possession
§ 12-21-6030 Assessment for dealer not possessing valid indicia is jeopardy assessment
§ 12-21-6040 Confidentiality of information on report or return; limited evidentiary use; publication of statistics permitted; violations and penalties
§ 12-21-6050 Tax proceeds credited to general fund of state
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Terms Used In South Carolina Code > Title 12 > Chapter 21 > Article 25 - The Marijuana and Controlled Substance Tax Act

  • Contract: A legal written agreement that becomes binding when signed.
  • Controlled substance: means a drug or substance, whether real or counterfeit, as defined in § 44-53-110, that is held, possessed, transported, transferred, sold, or offered to be sold in violation of the laws of this State. See South Carolina Code 12-21-5020
  • Conviction: A judgement of guilt against a criminal defendant.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Dealer: means a person who in violation of the laws of this State manufactures, produces, ships, transports, or imports into South Carolina or in any manner acquires or possesses more than forty-two and one-half grams of marijuana, or seven or more grams of a controlled substance, or ten or more dosage units of a controlled substance which is not sold by weight. See South Carolina Code 12-21-5020
  • Deed: The legal instrument used to transfer title in real property from one person to another.
  • Department: means the South Carolina Department of Revenue. See South Carolina Code 12-21-5020
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Fee simple: Absolute title to property with no limitations or restrictions regarding the person who may inherit it.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • person: includes any individual, trust, estate, partnership, receiver, association, company, limited liability company, corporation, or other entity or group; and

    (2) "individual" means a human being. See South Carolina Code 12-2-20
  • Personal property: All property that is not real property.
  • Quorum: The number of legislators that must be present to do business.
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.