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S.C. Code Ann. § 12-21-2430

Certain ponds are not amusements

1962 Code SECTION 65-802.1; 1957 (50) 283.

No private pond shall be declared an amusement for tax purposes. But this section shall not apply to a pond stocked with fish from a State or Federal hatchery.

Official source: South Carolina Legislature. Reproduced from public-domain South Carolina statutes; confirm against the official source for the current text. Not legal advice.