S.C. Code Ann. §§ 42-5-140 to 43-5-180
Former Section 42-5-140 was entitled "Tax on carriers" and was derived from 1962 Code Section 72-414; 1952 Code Section 72-414; 1942 Code Section 7035-76; 1936 (39) 1231; 1937 (40) 613.
Comparable provisions now appear in Section 38-7-50.
Former Section 42-5-150 was entitled "Returns and payment of tax" and was derived from 1962 Code Section 72-415; 1952 Code Section 72-415; 1942 Code Section 7035-76; 1936 (39) 1231; 1937 (40) 613; 1960 (51) 1646; 1972 (57) 2334.
Former Section 42-5-160 was entitled "Assessment of tax when no return has been filed" and was derived from 1962 Code Section 72-416; 1952 Code Section 72-416; 1942 Code Section 7035-76; 1936 (39) 1231; 1937 (40) 613; 1960 (51) 1646.
Comparable provisions now appear in Section 38-7-50.
Former Section 42-5-170 was entitled "Collection of tax by suit" and was derived from 1962 Code Section 72-417; 1952 Code Section 72-417; 1942 Code Section 7035-76; 1936 (39) 1231; 1937 (40) 613; 1960 (51) 1646.
Former Section 42-5-180 was entitled "Tax shall be in lieu of other taxes" and was derived from 1962 Code Section 72-418; 1952 Code Section 72-418; 1942 Code Section 7035-76; 1936 (39) 1231; 1937 (40) 613.