The taxes levied by this chapter must be paid to and collected by the department and, when collected, must be deposited to the credit of the general fund of the State, sixty percent of which must be credited for public school use.
HISTORY: 1962 Code Section 65-1255; 1952 Code Section 65-1255; 1951 (47) 710; 1962 (52) 1741; 1967 (55) 719; 1991 Act No. 171, Part II, Section 22H.
Structure South Carolina Code of Laws
Chapter 33 - Alcoholic Beverages Taxes
Section 12-33-10. Definitions.
Section 12-33-20. Taxes shall be in lieu of certain other taxes and licenses.
Section 12-33-30. Collection and distribution of taxes.
Section 12-33-40. Municipalities entitled to share in tax.
Section 12-33-50. Disposition of bond forfeitures.
Section 12-33-70. Rules and regulations of Department of Revenue.
Section 12-33-210. Taxes on licenses granted under Alcoholic Beverage Control Act; filing fee.
Section 12-33-230. License tax on sales; rate.
Section 12-33-240. Additional sales tax; rate.
Section 12-33-260. Payment and collection; taxes shall be debt owed to State and lien.
Section 12-33-410. Imposition of tax; rate.
Section 12-33-420. Additional tax; rate; payment and collection; penalties; disposition of proceeds.
Section 12-33-425. Nine percent surtax on alcoholic liquor.
Section 12-33-430. "Standard case of alcoholic liquors" defined.
Section 12-33-440. Tax not computed in markup or passed on to consumer.
Section 12-33-450. Monthly reports.
Section 12-33-460. Additional tax upon each case sold.
Section 12-33-475. Military tax exemption.
Section 12-33-485. Discount for timely payment of tax.
Section 12-33-490. Collection and use of additional taxes.
Section 12-33-500. Article shall be supplementary.
Section 12-33-620. Duty of officer discovering mixture; notice of tax due; time for payment.
Section 12-33-630. Unpaid tax constitutes a debt owed to State; lien; levy and collection.