South Carolina Code 12-21-80. Payment of tax by temporary, transient or itinerant businesses; penalties
Current as of: 2023 | Check for updates
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Terms Used In South Carolina Code 12-21-80
- 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
In the case of any person engaging in a temporary, transient or itinerant business which is taxable under the provisions of this chapter, the entire tax shall be paid upon demand by the department or any duly authorized agent thereof, and in case the tax is not paid upon demand all penalties provided for by this chapter shall immediately apply.