South Carolina § 61-4-1730 - Taxation.

Full text of South Carolina South Carolina Code of Laws § 61-4-1730 — Taxation., with citation guidance and answers to common questions.

§ 61-4-1730. Taxation.

Beer brewed on a permitted premises pursuant to this article must be taxed as provided in Section 12-21-1035. The permittee shall maintain adequate records as determined by the department to ensure the collection of this tax.

HISTORY: 1996 Act No. 415, SECTION 1; 2001 Act No. 89, SECTION 54.

Source: official South Carolina text · Last verified 2026-08-27

Frequently Asked Questions About South Carolina § 61-4-1730

What does South Carolina Code of Laws § 61-4-1730 cover?

Section 61-4-1730 ("Taxation.") 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 § 61-4-1730?

A common citation format is "South Carolina Code of Laws § 61-4-1730" (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 § 61-4-1730 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.