South Carolina · Through 2025 Session of the General Assembly

S.C. Code Ann. § 12-21-1350: Additional taxes and penalties shall not be shared with counties and municipalities.

Where this section sits in the code

Title 12 - TAXATION
CHAPTER 21 Stamp and Business License Tax
ARTICLE 9 Additional Wine Excise Tax

Notwithstanding the provisions of Section 12-21-1120, the additional taxes or penalties imposed by this article shall not be shared with cities and municipalities or counties.

Collected 2026-09-02T06:35:39Z. Source file · JSON

Browse this collection