South Carolina Code of Regulations
Chapter 117 - DEPARTMENT OF REVENUE
Article 24 - MISCELLANEOUS TAXES
Section 117-1600 - Cigarette Taxes
Universal Citation: SC Code Regs 117-1600
Current through Register Vol. 48, No. 3, March 22, 2024
Chapter 21 of Title 12 imposes an excise tax on cigarettes. Chapters 47 and 48 of Title 11 impose certain reporting requirements on cigarette distributors. The following subsections address various aspects of the taxes imposed on cigarettes as well as reporting requirements imposed on distributors under Chapters 47 and 48 of Title 11.
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