Section 12-21-6030. Assessment for dealer not possessing valid indicia is jeopardy assessment.

SC Code § 12-21-6030 (2019) (N/A)
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An assessment for a dealer not possessing valid stamps or other official indicia showing that the tax has been paid is considered a jeopardy assessment or collection, as provided in Article 3 of Chapter 53 of this title.

HISTORY: 1993 Act No. 164, Part II, Section 70A.