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South Carolina · Through 2025 Session of the General Assembly

S.C. Code Ann. § 12-36-40: "Taxpayer".

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Where this section sits in the code
  1. Title 12 - TAXATION
  2. CHAPTER 36 South Carolina Sales and Use Tax Act
  3. ARTICLE 1 Citation and Definitions

"Taxpayer" means any person liable for taxes under this chapter.

Collected 2026-09-02T06:36:14Z. Source file · JSON

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