{"data":{"id":"us-sc/s.c.-code-ann.-12-54-10","jurisdiction":"us-sc","citation":"S.C. Code Ann. § 12-54-10","heading":"Definitions.","body":"The word \"person\" or \"taxpayer\", for the purpose of this chapter, unless otherwise required by the text, includes any individual, firm, partnership, limited liability company, association, corporation, receiver, trustee, fiduciary, or any other group or combination acting as a unit and the State or any agency or instrumentality, authority, or political subdivision thereof, including municipalities. \"Department\" means the South Carolina Department of Revenue.","path":["Title 12 - TAXATION","CHAPTER 54 Uniform Method of Collection and Enforcement of Taxes Levied and Assessed by South Carolina Department of Revenue"],"source_url":"https://www.scstatehouse.gov/code/t12c054.php","current_through":"2025 Session of the General Assembly","vintage":"","retrieved_at":"2026-09-02T06:36:59Z","sha256":"83d16b59908f1269db8bafdf7515ad2ba8e0cbe1665c495119ee2b8fdecbf93d","source_id":"us-sc","stale":false,"prev":"us-sc/s.c.-code-ann.-12-53-60","next":"us-sc/s.c.-code-ann.-12-54-15"},"notice":"GroundRules: Original legal text. Not legal advice."}