South Carolina Code > Title 12 > Chapter 23 > Article 1


§ 12-23-10	Imposition of tax; rate
§ 12-23-20	Exemptions from tax
§ 12-23-30	Authority to suspend tax on power sold to Atomic Energy department
§ 12-23-40	department shall administer, enforce, and collect tax; rules and regulations
§ 12-23-50	Certain instruments and records shall be kept; examinations by department; violations
§ 12-23-60	Monthly returns and remittance of tax required
§ 12-23-90	Taxes and penalties deemed a debt; lien thereof
§ 12-23-120	Use of tax
§ 12-23-130	Exemption of South Carolina Public Service Authority from taxation

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Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
Lien: A claim against real or personal property in satisfaction of a debt.
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
Personal property: All property that is not real property.

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