The department shall administer the provisions of this article. Payments required by this article must be made to the department on the form provided by it. Dealers are not required to give their name, address, social security number, or other identifying information on the form. The department shall collect all taxes under this article.
S.C. Code Ann. § 12-21-5030
Department to administer article, collect taxes; dealers not required to give identifying information
Known as the The Marijuana and Controlled Substance Tax Act
The act spans §§ 12-21-5010 to 12-21-6050 (15 sections).
1993 Act No. 164, Part II, SECTION 70A.
Official source: South Carolina Legislature. Reproduced from public-domain South Carolina statutes; confirm against the official source for the current text. Not legal advice.