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South Carolina · Through 2025 Session of the General Assembly

S.C. Code Ann. § 12-21-5020: Definitions.

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Where this section sits in the code
  1. Title 12 - TAXATION
  2. CHAPTER 21 Stamp and Business License Tax
  3. ARTICLE 25 The Marijuana and Controlled Substance Tax Act

As used in this article:

(1) "Marijuana' means any marijuana, whether real or counterfeit, as defined in Section 44-53-110, that is held, possessed, transported, transferred, sold, or offered to be sold in violation of the laws of this State.

(2) "Controlled substance" means a drug or substance, whether real or counterfeit, as defined in Section 44-53-110, that is held, possessed, transported, transferred, sold, or offered to be sold in violation of the laws of this State. "Controlled substance" does not include marijuana.

(3) "Dealer" means a person who in violation of the laws of this State manufactures, produces, ships, transports, or imports into South Carolina or in any manner acquires or possesses more than forty-two and one-half grams of marijuana, or seven or more grams of a controlled substance, or ten or more dosage units of a controlled substance which is not sold by weight.

(4) "Department" means the South Carolina Department of Revenue.

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

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