"Person" and "Individual" defined
1991 Act No. 50, SECTION 1; 1995 Act No. 60, SECTION 2A; 2003 Act No. 69, SECTION 3.B, eff June 18, 2003; 2007 Act No. 110, SECTION 8, eff June 21, 2007; 2007 Act No. 116, SECTI…
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.
Official source: South Carolina Legislature. Reproduced from public-domain South Carolina statutes; confirm against the official source for the current text. Not legal advice.