GroundRules
S.C. Code Ann. § 12-21-2980: Possession of unstamped cigarettes as prima facie evidence of violation.
Where this section sits in the code
- Title 12 - TAXATION
- CHAPTER 21 Stamp and Business License Tax
- ARTICLE 21 Collection and Enforcement Generally
The location of any cigarettes in the place of business of any person required by the provisions of this chapter to stamp them is prima facie evidence that they are intended for sale.
Collected 2026-09-02T06:35:39Z. Source file · JSON