§ 12-21-1310 Additional tax levied; rate
§ 12-21-1320 Persons against whom tax shall be levied; reports; payment; penalties
§ 12-21-1330 Notice of changes to be filed by manufacturers, brewers, brokers, and certain others; violations
§ 12-21-1340 Collection and enforcement
§ 12-21-1350 Additional taxes and penalties shall not be shared with counties and municipalities
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Terms Used In South Carolina Code > Title 12 > Chapter 21 > Article 9 - Additional Wine Excise Tax

  • Conviction: A judgement of guilt against a criminal defendant.
  • 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.
  • 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
  • Trustee: A person or institution holding and administering property in trust.