The Marijuana and Controlled Substance Tax Act | Midpage

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South Carolina Code of Laws

Article 25

The Marijuana and Controlled Substance Tax Act

12-21-5010Short title 12-21-5020Definitions 12-21-5030Department to administer article, collect taxes; dealers not required to give identifying information 12-21-5040Department to promulgate regulations and adopt uniform system of stamps, labels, or other indicia for taxed marijuana and controlled substances 12-21-5050Dealer not to possess taxed marijuana or controlled substance without evidence that tax was paid 12-21-5060Article not provide immunity from criminal prosecution 12-21-5070Person lawfully in possession not required to pay tax 12-21-5080Quantity measured by weight or dosage; diluted quantities 12-21-5090Tax imposed; rate 12-21-6000Violation is misdemeanor; imprisonment, fine, civil penalty 12-21-6010Stamps, labels or other indicia to be purchased from department at face value 12-21-6020Dealer to have indicia evidence tax payment affixed; indicia may be used once; taxes due and payable immediately upon acquisition or possession 12-21-6030Assessment for dealer not possessing valid indicia is jeopardy assessment 12-21-6040Confidentiality of information on report or return; limited evidentiary use; publication of statistics permitted; violations and penalties 12-21-6050Tax proceeds credited to general fund of state