{"data":{"id":"us-sc/s.c.-code-ann.-12-2-20","jurisdiction":"us-sc","citation":"S.C. Code Ann. § 12-2-20","heading":"\"Person\" and \"Individual\" defined.","body":"As used in this title and in other titles that provide for taxes administered by the department, and unless otherwise required by the context, the term:\n(1) \"person\" includes any individual, trust, estate, partnership, receiver, association, company, limited liability company, corporation, or other entity or group; and\n(2) \"individual\" means a human being.","path":["Title 12 - TAXATION","CHAPTER 2 General Provisions"],"source_url":"https://www.scstatehouse.gov/code/t12c002.php","current_through":"2025 Session of the General Assembly","vintage":"","retrieved_at":"2026-09-02T06:34:39Z","sha256":"9c1939c49d1cf8a500c73514557409a8c56b42903255ff1bfb1bef8380a018bb","source_id":"us-sc","stale":false,"prev":"us-sc/s.c.-code-ann.-12-2-15","next":"us-sc/s.c.-code-ann.-12-2-25"},"notice":"GroundRules: Original legal text. Not legal advice."}