§ 12-33-410 Imposition of tax; rate
§ 12-33-420 Additional tax; rate; payment and collection; penalties; disposition of proceeds
§ 12-33-425 Nine percent surtax on alcoholic liquor
§ 12-33-430 “Standard case of alcoholic liquors” defined
§ 12-33-440 Tax not computed in markup or passed on to consumer
§ 12-33-450 Monthly reports
§ 12-33-460 Additional tax upon each case sold
§ 12-33-470 Additional tax shall be paid by retailer; tax shall not be computed in markup or passed on to consumer
§ 12-33-475 Military tax exemption
§ 12-33-480 Returns and payment of taxes levied in Sections 12-33-410 and 12-33-460; taxes constitute debt owed to State and lien; collection; penalties
§ 12-33-485 Discount for timely payment of tax
§ 12-33-490 Collection and use of additional taxes
§ 12-33-500 Article shall be supplementary
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Terms Used In South Carolina Code > Title 12 > Chapter 33 > Article 5 - Additional Tax On Wholesale Sales

  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Conviction: A judgement of guilt against a criminal defendant.
  • 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.
  • Markup: The process by which congressional committees and subcommittees debate, amend, and rewrite proposed legislation.
  • 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
  • Probate: Proving a will
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.