Corporate license fee deemed to be tax.

S.C. Code Ann. § 12-20-160
in effect
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For purposes of this chapter and for purposes of administrative and enforcement provisions of this title, the corporate license fee is deemed to be a tax.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://www.scstatehouse.gov/code/t12c020.phpFetched: 10/17/2026

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