Download This Version in Microsoft Word format
TO PROVIDE A GRACE PERIOD ON THE ENFORCEMENT OF SECTION 12-21-735 OF THE 1976 CODE, RELATING TO THE STAMP TAX ON CIGARETTES, AGAINST UNSTAMPED PACKAGES OF CIGARETTES FOR WHICH APPLICABLE TAXES HAVE BEEN PAID.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. For the period beginning January 1, 2019 and ending July 1, 2019, unstamped packages of cigarettes subject to the provisions of Section 12-21-735 of the 1976 Code for which applicable taxes have been paid are not contraband goods subject to seizure or fines by the Department of Revenue.
SECTION 2. This joint resolution takes effect upon approval by the Governor.
This web page was last updated on January 22, 2019 at 2:18 PM