Article

Additional Wine Excise Tax

S.C. Code Ann. § 12-21-1310— Additional tax levied; rate
S.C. Code Ann. § 12-21-1320— Persons against whom tax shall be levied; reports; payment; penalties
S.C. Code Ann. § 12-21-1330— Notice of changes to be filed by manufacturers, brewers, brokers, and certain others; violations
S.C. Code Ann. § 12-21-1340— Collection and enforcement
S.C. Code Ann. § 12-21-1350— Additional taxes and penalties shall not be shared with counties and municipalities