Certain ponds are not amusements.

S.C. Code Ann. § 12-21-2430
in effect
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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.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://www.scstatehouse.gov/code/t12c021.phpFetched: 10/17/2026

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