S.C. Code § 12-2-20

Current through 2024 Act No. 225.

Section 12-2-20 - "Person" and "Individual" defined

As used in this title and in other titles that provide for taxes administered by the department, and unless otherwise required by the context, the term:

(1) "person" includes any individual, trust, estate, partnership, receiver, association, company, limited liability company, corporation, or other entity or group; and

(2) "individual" means a human being.

S.C. Code § 12-2-20

1991 Act No. 50, Section 1; 1995 Act No. 60, Section 2A; 2003 Act No. 69, Section 3.B, eff 6/18/2003; 2007 Act No. 110, Section 8, eff 6/21/2007; 2007 Act No. 116, Section 14, eff 6/28/2007, applicable for tax years beginning after 2007; 2007 Act No. 110, Section 8, eff 6/21/2007; 2003 Act No. 69, Section 3.B, eff 6/18/2003; 1995 Act No. 60, Section 2A; 1991 Act No. 50, Section 1.