S.C. Code § 12-33-420

Current through 2024 Act No. 225.

Section 12-33-420 - Additional tax; rate; payment and collection; penalties; disposition of proceeds

Every licensed wholesaler shall pay an additional tax of fifty-six cents on each standard case of alcoholic liquors sold. The tax shall be paid to and collected by the Department of Revenue in the same manner and with like penalties as provided in Sections 12-33-460 and 12-33-470. The proceeds of the tax shall be deposited into the State Treasury to the credit of the state's general funds, and shall not be subject to the provisions of Section 12-33-30, as amended, relating to the distribution of alcoholic liquor revenue to counties and municipalities.

1993 Act No. 181, Section 191; 1984 Act No. 512, Part II, Section 41; 1983 Act No. 151, Part II, Section 22B; 1973 (58) 623; 1972 (57) 3013; 1969 (56) 444, 653; 1962 Code Section 65-1281.1.