S.C. Code § 12-54-10

Current through 2024 Act No. 209.
Section 12-54-10 - Definitions

The word "person" or "taxpayer", for the purpose of this chapter, unless otherwise required by the text, includes any individual, firm, partnership, limited liability company, association, corporation, receiver, trustee, fiduciary, or any other group or combination acting as a unit and the State or any agency or instrumentality, authority, or political subdivision thereof, including municipalities. "Department" means the South Carolina Department of Revenue.

S.C. Code § 12-54-10

1995 Act No. 60, Section 2C; 1993 Act No. 181, Section 235; 1985 Act No. 201, Part II, Section 32A.