GroundRules
S.C. Code Ann. § 12-21-6030: Assessment for dealer not possessing valid indicia is jeopardy assessment.
Where this section sits in the code
- Title 12 - TAXATION
- CHAPTER 21 Stamp and Business License Tax
- ARTICLE 25 The Marijuana and Controlled Substance Tax Act
An assessment for a dealer not possessing valid stamps or other official indicia showing that the tax has been paid is considered a jeopardy assessment or collection, as provided in Article 3 of Chapter 53 of this title.
Collected 2026-09-02T06:35:39Z. Source file · JSON