Every wholesaler of alcoholic liquors shall file with the department on or before the twentieth day of each calendar month a report covering all sales of alcoholic liquors during the preceding month.
HISTORY: 1962 Code Section 65-1284; 1952 Code Section 65-1284; 1951 (47) 710; 1956 (49) 1841; 1983 Act No. 24, Section 5; 1992 Act No. 501, Part II, Section 34C.
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.