South Carolina Code 12-36-40. “Taxpayer”
Current as of: 2023 | Check for updates
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Terms Used In South Carolina Code 12-36-40
- 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
"Taxpayer" means any person liable for taxes under this chapter.