Every foreign land association and other business of a like class not incorporated under the laws of this State shall each, before transacting business in this State, pay an annual license fee of one hundred dollars to the Department of Insurance of this State on or before the thirty-first day of March in each year, to be deposited by him in the State Treasury. Such license shall expire on the thirty-first day of March of the succeeding year.
HISTORY: 1962 Code Section 65-941; 1952 Code Section 65-941; 1947 (45) 322; 1948 (45) 1734; 1960 (51) 1646; 1993 Act No. 181, Section 154.
Structure South Carolina Code of Laws
Chapter 23 - License Taxes On Other Businesses
Section 12-23-10. Imposition of tax; rate.
Section 12-23-20. Exemptions from tax.
Section 12-23-30. Authority to suspend tax on power sold to Atomic Energy department.
Section 12-23-40. department shall administer, enforce, and collect tax; rules and regulations.
Section 12-23-60. Monthly returns and remittance of tax required.
Section 12-23-90. Taxes and penalties deemed a debt; lien thereof.
Section 12-23-120. Use of tax.
Section 12-23-130. Exemption of South Carolina Public Service Authority from taxation.
Section 12-23-210. Municipal privilege or license tax on railroads; maximum allowable amounts.
Section 12-23-220. Local licenses for carriers shall be good for interurban carriage.
Section 12-23-310. Imposition of tax; rate.
Section 12-23-420. Clerks and magistrates shall issue executions for failure to pay tax.
Section 12-23-430. Municipalities may collect tax.
Section 12-23-460. County license not required in certain instances.
Section 12-23-470. Municipal authorities of incorporated city or town may require license.
Section 12-23-810. Tax on licensed hospitals.
Section 12-23-815. Information to form basis for assessments.
Section 12-23-820. Department of Revenue to administer article; collection of tax.