Certain ponds are not amusements.

  1. Law
  2. South Carolina Code of Laws
  3. Taxation
  4. Stamp And Business License Tax
  5. Certain ponds are not amusements.

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No private pond shall be declared an amusement for tax purposes. But this section shall not apply to a pond stocked with fish from a State or Federal hatchery.

HISTORY: 1962 Code Section 65-802.1; 1957 (50) 283.


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