South Carolina § 12-33-420 - Additional tax; rate; payment and collection; penalties; disposition of proceeds.
Full text of South Carolina South Carolina Code of Laws § 12-33-420 — Additional tax; rate; payment and collection; penalties; disposition of proceeds., with citation guidance and answers to common questions.
§ 12-33-420. Additional tax; rate; payment and collection; penalties; disposition of proceeds.
Every licensed wholesaler shall pay an additional tax of fifty-six cents on each standard case of alcoholic liquors sold. The tax shall be paid to and collected by the Department of Revenue in the same manner and with like penalties as provided in Sections 12-33-460 and 12-33-470. The proceeds of the tax shall be deposited into the State Treasury to the credit of the state's general funds, and shall not be subject to the provisions of Section 12-33-30, as amended, relating to the distribution of alcoholic liquor revenue to counties and municipalities.
HISTORY: 1962 Code SECTION 65-1281.1; 1969 (56) 444, 653; 1972 (57) 3013; 1973 (58) 623; 1983 Act No. 151, Part II, SECTION 22B; 1984 Act No. 512, Part II, SECTION 41; 1993 Act No. 181, SECTION 191.
Source: official South Carolina text · Last verified 2026-08-27
Frequently Asked Questions About South Carolina § 12-33-420
What does South Carolina Code of Laws § 12-33-420 cover?
Section 12-33-420 ("Additional tax; rate; payment and collection; penalties; disposition of proceeds.") is part of the South Carolina Code of Laws, the codified statutory law of South Carolina. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite South Carolina § 12-33-420?
A common citation format is "South Carolina Code of Laws § 12-33-420" (South Carolina). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of South Carolina law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the South Carolina official source linked on this page or consult a licensed South Carolina attorney.
How does South Carolina § 12-33-420 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in South Carolina can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in South Carolina.