§ 12-33-610 Person possessing mixture for production of alcohol liable for tax; rate; possession as prima facie evidence of nonpayment
§ 12-33-620 Duty of officer discovering mixture; notice of tax due; time for payment
§ 12-33-630 Unpaid tax constitutes a debt owed to State; lien; levy and collection
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Terms Used In South Carolina Code > Title 12 > Chapter 33 > Article 7 - Tax Liability of Possessor of Untaxed Mixture for Production of Alcohol

  • Common law: The legal system that originated in England and is now in use in the United States. It is based on judicial decisions rather than legislative action.
  • 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.
  • 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
  • property: as used in this Title , includes both real and personal property. See South Carolina Code 15-1-50