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Terms Used In South Carolina Code 12-21-60

  • 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
Whenever an adhesive stamp is used for denoting any tax imposed by this chapter on documents, except as otherwise provided, the person using or affixing such stamp shall write, stamp or cause to be written or stamped thereon the initials of his name and the date upon which the stamp is attached or used, so that it may not again be used. But the department may prescribe such other method for the cancellation of such stamps as it may deem expedient.