"Person" and "Individual" defined.

S.C. Code Ann. § 12-2-20
in effect
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As used in this title and in other titles that provide for taxes administered by the department, and unless otherwise required by the context, the term: (1) "person" includes any individual, trust, estate, partnership, receiver, association, company, limited liability company, corporation, or other entity or group; and (2) "individual" means a human being.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://www.scstatehouse.gov/code/t12c002.phpFetched: 10/17/2026

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