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South Carolina · Through 2025 Session of the General Assembly

S.C. Code Ann. § 12-21-60: Cancellation of stamps.

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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 1 General Provisions

Whenever an adhesive stamp is used for denoting any tax imposed by this chapter on documents, except as otherwise provided, the person using or affixing such stamp shall write, stamp or cause to be written or stamped thereon the initials of his name and the date upon which the stamp is attached or used, so that it may not again be used. But the department may prescribe such other method for the cancellation of such stamps as it may deem expedient.

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

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