South Carolina · Through 2025 Session of the General Assembly

S.C. Code Ann. § 12-21-2430: Certain ponds are not amusements.

Where this section sits in the code

Title 12 - TAXATION
CHAPTER 21 Stamp and Business License Tax
ARTICLE 17 Admissions Tax

No private pond shall be declared an amusement for tax purposes. But this section shall not apply to a pond stocked with fish from a State or Federal hatchery.

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

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