H 5130 Session 110 (1993-1994)
H 5130 General Bill, By Law, H. Brown, D. Williams and S.S. Wofford
A Bill to amend Article 5, Chapter 21, Title 12, Code of Laws of South
Carolina, 1976, relating to the license tax on cigarettes and tobacco
products, so as to provide for payment of the tax by the the reporting method
rather than by tax stamps.
04/14/94 House Introduced and read first time HJ-34
04/14/94 House Referred to Committee on Ways and Means HJ-34
A BILL
TO AMEND ARTICLE 5, CHAPTER 21, TITLE 12, CODE OF LAWS
OF SOUTH CAROLINA, 1976, RELATING TO THE LICENSE TAX
ON CIGARETTES AND TOBACCO PRODUCTS, SO AS TO
PROVIDE FOR PAYMENT OF THE TAX BY THE REPORTING
METHOD RATHER THAN BY TAX STAMPS.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Article 5, Chapter 21, Title 12 of the 1976 Code is
amended to read:
"Article 5
SECTION 2. This act takes effect July 1, 1994.
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