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South Carolina · Through 2025 Session of the General Assembly

S.C. Code Ann. § 12-21-5070: Person lawfully in possession not required to pay tax.

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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

Nothing in this article requires persons lawfully in possession of marijuana or a controlled substance to pay the tax required under this article.

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

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