South Carolina Code 12-36-1360. Filing use tax return; payment of tax directly to State
Current as of: 2023 | Check for updates
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Terms Used In South Carolina Code 12-36-1360
- 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
Every person liable for the use tax under § 12-36-1330(A) who has not paid the tax due to a seller required or authorized to collect the tax, must file a return and remit the tax to the State, in accordance with this chapter.