Article

The Marijuana and Controlled Substance Tax Act

S.C. Code Ann. § 12-21-5010— Short title
S.C. Code Ann. § 12-21-5020— Definitions
S.C. Code Ann. § 12-21-5030— Department to administer article, collect taxes; dealers not required to give identifying information
S.C. Code Ann. § 12-21-5040— Department to promulgate regulations and adopt uniform system of stamps, labels, or other indicia for taxed marijuana and controlled substances
S.C. Code Ann. § 12-21-5050— Dealer not to possess taxed marijuana or controlled substance without evidence that tax was paid
S.C. Code Ann. § 12-21-5060— Article not provide immunity from criminal prosecution
S.C. Code Ann. § 12-21-5070— Person lawfully in possession not required to pay tax
S.C. Code Ann. § 12-21-5080— Quantity measured by weight or dosage; diluted quantities
S.C. Code Ann. § 12-21-5090— Tax imposed; rate
S.C. Code Ann. § 12-21-6000— Violation is misdemeanor; imprisonment, fine, civil penalty
S.C. Code Ann. § 12-21-6010— Stamps, labels or other indicia to be purchased from department at face value
S.C. Code Ann. § 12-21-6020— Dealer to have indicia evidence tax payment affixed; indicia may be used once; taxes due and payable immediately upon acquisition or possession
S.C. Code Ann. § 12-21-6030— Assessment for dealer not possessing valid indicia is jeopardy assessment
S.C. Code Ann. § 12-21-6040— Confidentiality of information on report or return; limited evidentiary use; publication of statistics permitted; violations and penalties
S.C. Code Ann. § 12-21-6050— Tax proceeds credited to general fund of state