S.C. Code Ann. § 12-8-1020 — SC Code / Title 12 / Chapter 8 / Article 9 / Section 12-8-1020
SECTION 12-8-1020. Change in exemptions; decrease.
Status: in_force

If a change occurs which decreases the number of exemptions to which an employee is entitled, the employee shall furnish the employer with a revised withholding exemption certificate within thirty days from the date of change.
S.C. Code Ann. § 12-21-5010 — SC Code / Title 12 / Chapter 21 / Article 25 / Section 12-21-5010
SECTION 12-21-5010. Short title.
Status: in_force

This article may be cited as "The Marijuana and Controlled Substance Tax Act".
S.C. Code Ann. § 12-28-1135 — SC Code / Title 12 / Chapter 28 / Article 11 / Section 12-28-1135
SECTION 12-28-1135. Fuel vendor license; fee.
Status: in_force

(A) Each person who purchases motor fuel subject to the user fee for resale within this State from a licensed terminal supplier first shall obtain a fuel vendor license which is operative for all locations controlled or operated by that licensee in this State or in any other state from which the person removes fuel for delivery and use in South Carolina. (B) Each fuel vendor shall maintain detailed records of all purchases and sales for no less than three years. (C) All fuel vendor records must be maintained in English and Arabic numerals or acceptable to electronic formats. (D) Each fuel vendor shall make an annual report of gallons subject to the user fee sold at retail by county in accordance with Section 12-28-1390. (E) In its discretion, the department may exempt from subsection (A) persons who possess a valid supplier, terminal operator, transporter, importer, tank wagon operator, or exporter license. The fee for the fuel vendor license is fifty dollars.
S.C. Code Ann. § 12-44-20 — SC Code / Title 12 / Chapter 44 / Section 12-44-20
SECTION 12-44-20. Legislative findings.
Status: in_force

The General Assembly finds that: (1) With the state's economy being centrally connected, as the wealth-generating capacity of South Carolina's businesses has increased, the state's per capita income also has increased. (2) Since South Carolina's property tax rates as applied to manufacturing and certain commercial properties are disproportionately higher than those applied to other property in South Carolina, this disparity and the resulting property tax burdens historically have impeded new and expanded business in South Carolina. (3) Previous General Assemblies have enacted legislation which reduces this disparity and the resulting property tax burden through a complex fee in lieu of tax arrangement that requires a company to transfer title to its property to the county and then lease the property back by paying rent and fees instead of property taxes on the property. The arrangement often includes the issuance of industrial revenue bonds by the county. (4) The transfer of title and issuance of bonds are expensive, complex, time-consuming, and difficult undertakings for the county, public, and companies to understand and implement. The current rules also make financings more difficult and more expensive. All of these factors act to discourage new investments in South Carolina. (5) The "Fee in Lieu of Tax Simplification Act" simplifies the method for obtaining the fee in lieu of tax benefits while maintaining the essential county council approval process. (6) The "Fee in Lieu of Tax Simplification Act" makes the fee in lieu of tax incentive more attractive by eliminating the requirement for the issuance of industrial revenue bonds or the transfer of title of property to a county. This simplification facilitates the benefit for the county and the company making the investments.
S.C. Code Ann. § 12-67-160 — SC Code / Title 12 / Chapter 67 / Section 12-67-160
SECTION 12-67-160. Certification of abandoned building site.
Status: repealed

Section effective until December 31, 2035. (A) Notwithstanding any other provision of law, the taxpayer may apply to the municipality or county in which the abandoned building is located for a certification of the abandoned building site made by ordinance or binding resolution of the governing body of the municipality or county. The certification must include findings that the: (1) abandoned building site was an abandoned building as defined in Section 12-67-120(1); and (2) geographic area of the abandoned building site is consistent with Section 12-67-120(2). (B) The taxpayer may apply to the municipality or county in which the state-owned abandoned building is located for a certification of the state-owned abandoned building site made by ordinance or binding resolution of the governing body of the municipality or county. The certification must include findings that the: (1) state-owned abandoned building site was a state-owned abandoned building as defined in Section 12-67-120(8); and (2) geographic area of the state-owned abandoned building site is consistent with Section 12-67-120(8). (C) The taxpayer conclusively may rely upon the certification in determining the credit allowed; provided, however, that if the taxpayer is relying upon the certification, the taxpayer shall include a copy of the certification on the first return for which the credit is claimed. Editor's Note 2018 Act No. 265, SECTION 1, provides as follows: "SECTION 1. Notwithstanding SECTION 1.B. of Act 57 of 2013, the provisions of Chapter 67, Title 12 of the 1976 Code are repealed on December 31, 2021." 2019 Act No. 50, SECTION 2.A, provides as follows: "SECTION 2.A. Notwithstanding Section 1 of Act 265 of 2018, and Section 1.B. of Act 57 of 2013, upon the repeal of Chapter 67, Title 12 of the 1976 Code, any carryforward credits shall continue to be allowed until the five or eight year time period in Section 12-67-140 is completed." 2021 Act No. 21, SECTION 1, provides as follows: "SECTION 1. Notwithstanding SECTION 1.B. of Act 57 of 2013, the provisions of Chapter 67, Title 12 of the 1976 Code are repealed on December 31, 2025." 2024 Act No. 169, SECTION 1, provides as follows: "SECTION 1. Notwithstanding SECTION 1.B. of Act 57 of 2013, the provisions of Chapter 67, Title 12 of the South Carolina Code are repealed on December 31, 2035."
S.C. Code Ann. § 12-51-100 — SC Code / Title 12 / Chapter 51 / Section 12-51-100
SECTION 12-51-100. Cancellation of sale upon redemption; notice to purchaser; refund of purchase price.
Status: in_force

Upon the real estate being redeemed, the person officially charged with the collection of delinquent taxes shall cancel the sale in the tax sale book and note thereon the amount paid, by whom and when. The successful purchaser, at the delinquent tax sale, shall promptly be notified by mail to return the tax sale receipt to the person officially charged with the collection of delinquent taxes in order to be expeditiously refunded the purchase price plus the interest provided in Section 12-51-90.
S.C. Code Ann. § 12-37-2850 — SC Code / Title 12 / Chapter 37 / Article 23 / Section 12-37-2850
SECTION 12-37-2850. Assessment of road use fees; distribution of fees.
Status: in_force

The Department of Motor Vehicles shall assess annually the road use fee due on large commercial motor vehicles and buses based on the value determined in Section 12-37-2820 and an average millage for all purposes statewide for the preceding calendar year and shall publish the average millage for the preceding year by July first of each year. The Department of Revenue, in consultation with the Revenue and Fiscal Affairs Office, shall calculate the millage to be used to calculate the road use fee by June first of each year for the following calendar year. The road use fee assessed must be paid to the Department of Motor Vehicles, in addition to the registration fees required pursuant to Sections 56-3-660 and 56-3-670, at the time and in the manner that the registration fees on the vehicle are paid pursuant to Sections 56-3-660 and 56-3-670. Distribution of the fees paid must be made by the Office of the State Treasurer based on the distribution formula provided in Sections 12-37-2865 and 12-37-2870. Editor's Note 2017 Act No. 40, SECTIONS 8.L, 8.M, provide as follows: "L. (1) Notwithstanding any provision to the contrary within this SECTION, a person who registers a vehicle for use in this State pursuant to Article 23, Chapter 37, Title 12, as amended by this act, must register his vehicle during calendar year 2019 and is required to pay the road fees calculated based on the fair market value of the vehicle as specified in Sections 12-37-2820 and 12-37-2850 at the time the vehicle's registration fees are paid. "(2) Notwithstanding the provisions in Section 12-37-2865(B) and (C), as contained in this SECTION, to the contrary, during calendar year 2019, the first four hundred thousand dollars of fee revenue collected pursuant to Section 12-37-2865 must be retained by the Department of Motor Vehicles to defray programming costs. "(3) The initial millage required by Section 12-37-2850 must be calculated on or before June 1, 2018. "M. This SECTION takes effect January 1, 2019, except that the Department of Revenue, in consultation with the Revenue and Fiscal Affairs Office, shall calculate the millage to be used to calculate the road use fee provided in Section 12-37-2850 by July 1, 2018." 2021 Act No. 37, SECTION 7.B, provides as follows: "[SECTION 7.]B. This SECTION takes effect on the first day of the fiscal year that begins twenty-four months after the program is fully funded." The program was fully funded as of July 1, 2022. Effect of Amendment 2017 Act No. 40, SECTION 8.A, rewrote the section, providing that road use fees shall be assessed annually, and providing for the distribution of fees paid. 2021 Act No. 37, SECTION 7.A, in the first sentence, substituted "The Department of Motor Vehicles" for "Beginning on January 1, 2019, the Department of Motor Vehicles".
S.C. Code Ann. § 12-21-4180 — SC Code / Title 12 / Chapter 21 / Article 24 / Section 12-21-4180
SECTION 12-21-4180. Collection of taxes and fees not to be stayed or prevented.
Status: in_force

The collection of the taxes and fees imposed by this article must not be stayed or prevented by an injunction, writ, or order issued by a court or its judge.
S.C. Code Ann. § 12-39-340 — SC Code / Title 12 / Chapter 39 / Section 12-39-340
SECTION 12-39-340. Auditor shall ascertain that taxable personal property is properly listed and assessed.
Status: in_force

In addition to other duties and responsibilities provided by law, the county auditor shall have the responsibility of ascertaining that all personal property subject to the ad valorem tax by the Constitution or general law is listed and assessed according to manuals, guidelines and rules and regulations promulgated by the department.
S.C. Code Ann. § 12-45-80 — SC Code / Title 12 / Chapter 45 / Section 12-45-80
SECTION 12-45-80. County treasurer may attend at convenient places to collect tax.
Status: in_force

The county treasurers of the respective counties may attend at certain safe and convenient places for the purpose of collecting taxes. They shall give twenty days' public notice of the days when they will be at the places designated.
S.C. Code Ann. § 12-6-5020 — SC Code / Title 12 / Chapter 6 / Article 37 / Section 12-6-5020
SECTION 12-6-5020. Authorized filing of consolidated corporate income tax return; terms and conditions.
Status: in_force

(A) A consolidated return may be filed for the following corporations: (1) a parent and substantially controlled subsidiary or subsidiaries; (2) two or more corporations under substantially the entire control of the same interest. However, a corporation that has elected to be taxed under Subchapter S of the Internal Revenue Code may not join in the filing of a consolidated income tax return under this section. The terms "substantially controlled" and "substantially the entire control" mean the ownership of at least eighty percent of the total combined voting power of all classes of stock of all corporations that are a party to a consolidated return. (B) All corporations included in a consolidated return must be subject to tax under Section 12-6-530. (C) A corporation doing business entirely within this State may consolidate with a corporation doing a multistate business. Two or more corporations doing a multistate business may file a consolidated return. (D) A consolidated return means a single return for two or more corporations in which income or loss is separately determined as follows: (1) South Carolina taxable income or loss is computed separately for each corporation; (2) allocable income is allocated separately for each corporation; (3) apportionable income or loss is computed utilizing separate apportionment factors for each corporation; (4) income or loss computed in accordance with items (1) through (3) of this subsection is combined and reported on a single return for the controlled group. (E) All corporations included in a consolidated return or a combined return must use the same accounting year. (F) If a corporation which files or is required to file a consolidated return is entitled to one or more income tax credits, including the carryover of unused credits from prior years, the income tax credits must be determined on a consolidated basis. Limitations on credits which refer to the income or the income tax liability of a corporation are deemed to refer to the income or income tax liability of the consolidated group, and credits shall reduce the consolidated group's tax liability regardless of whether or not the corporation entitled to the credit contributed to the tax liability or of the consolidated group. (G) The election to file a consolidated return or separate returns must be made on an original and timely return and may not be changed after the return is filed. (H) Once an election is made to file a consolidated return, this election must be adhered to until permission is granted by the department to file separate returns. Editor's Note 2005 Act No. 145, SECTION 17.B, provides as follows: "Section 12-6-5020(F), as amended by this section, applies for taxable years beginning after 2004."
S.C. Code Ann. § 12-6-4920 — SC Code / Title 12 / Chapter 6 / Article 37 / Section 12-6-4920
SECTION 12-6-4920. Interstate motor carrier required to file return.
Status: in_force

An interstate motor carrier which within a taxable year (1) owns or rents real or personal property in this State except mobile property; or (2) travels more than twenty-five thousand mobile property miles within this State; or (3) makes more than twelve pickups or deliveries in this State shall file an income tax return and remit the amount of tax due. The provisions of items (2) and (3) of this section apply to the holder of the operating authority issued by the Interstate Commerce Commission, not to the interstate motor carrier's agents.
S.C. Code Ann. § 12-6-3910 — SC Code / Title 12 / Chapter 6 / Article 29 / Section 12-6-3910
SECTION 12-6-3910. Estimated tax payments form; due dates; treatment of excess where estimated payments or withholdings more than tax liability; waiver of penalties.
Status: in_force

(A) South Carolina estimated tax payments must be made in a form prescribed by the department in accordance with Internal Revenue Code Sections 6654 and 6655 except that: (1) the small amount provisions in Internal Revenue Code Sections 6654(e)(1) and 6655(f) are one hundred dollars; (2) income for the first installment for corporations is annualized using the first three months of the taxable year; (3)(a) The due dates of the installment payments for calendar year taxpayers other than corporations are: (b) The due dates of the installment payments for calendar year corporations are: (c) In applying the estimated tax payment provisions to a taxable year beginning on a date other than January 1, the month that corresponds to the months specified above must be substituted. (B) Payments required by this section are considered payments on account of income taxes imposed by this chapter and license fees imposed by Chapter 20 for the taxable year designated. (C) To the extent that estimated tax payments and withholdings are in excess of the taxpayer's income tax and license fee liability as shown on the income tax return, the taxpayer may claim a: (1) refund; or (2) credit for estimated tax for the succeeding taxable year. (D) For corporate taxpayers, estimated tax payments will be deemed to apply first to income taxes and then apply to license fees. (E) The department may waive estimated tax payment penalties for corporations that calculate South Carolina estimated tax payments based on a federal law that increases estimated tax payments in one estimated tax payment period and decreases estimated tax payments for one estimated tax payment period, or changes the dates estimated tax payments are due for not more than one month. Editor's Note 2002 Act No. 334, SECTION 8.E and 2002 Act No. 363, SECTION 1.F provide as follows: "This section takes effect upon approval by the Governor and applies for estimated taxes due after 2002." 2010 Act No. 142, SECTION 5 deleted 2007 Act No. 110, SECTION 49, which provides: "A taxpayer must not be penalized for following the provisions of Section 401 of the federal Tax Increase Prevention and Reconciliation Act of 2005 for South Carolina purposes." 2010 Act No. 142, SECTION 6 deleted 2009 Act No. 16, SECTION 3, which provides: "For purposes of Section 12-6-3910, as last amended by Act 363 of 2002, a taxpayer must not be penalized for following the provisions of Section 3094 of the federal Housing Economic Recovery Act of 2008 (PL 110-289) for South Carolina purposes."
S.C. Code Ann. § 12-28-1510 — SC Code / Title 12 / Chapter 28 / Article 15 / Section 12-28-1510
SECTION 12-28-1510. Terminal-issued shipping document provided on delivery of shipment.
Status: in_force

Every person transporting motor fuel subject to the user fee in vehicles upon the public highways of this State shall provide the original or a copy of the terminal-issued shipping document accompanying the shipment to the operator of the retail outlet, bulk plant end user bulk storage facility to which delivery of the shipment was made. A person who knowingly violates or knowingly aids and abets another to violate this section is guilty of a misdemeanor and, upon conviction, must be fined not more than two hundred dollars or imprisoned not more than thirty days.
S.C. Code Ann. § 12-51-96 — SC Code / Title 12 / Chapter 51 / Section 12-51-96
SECTION 12-51-96. Conditions of redemption.
Status: in_force

In order for the owner of or lienholder on the "mobile home" or "manufactured home" to redeem his property as permitted in Section 12-51-95, the mobile or manufactured home subject to redemption must not be removed from its location at the time of the delinquent tax sale for a period of twelve months from the date of the sale unless the owner is required to move it by the person other than himself who owns the land upon which the mobile or manufactured home is situated. In this event, the owner of the mobile or manufactured home must notify the purchaser and the delinquent tax collector of the new location of the mobile or manufactured home, which new location also must be in this State. If the owner moves the mobile or manufactured home in violation of this section, he is guilty of a misdemeanor and, upon conviction, must be punished by a fine not exceeding one thousand dollars or imprisonment not exceeding one year, or both. In addition to the other requirements and payments necessary for an owner of a mobile or manufactured home to redeem his property after a delinquent tax sale, the defaulting taxpayer or lienholder also must pay rent to the purchaser at the time of redemption an amount not to exceed one-twelfth of the taxes for the last completed property tax year, exclusive of penalties, costs, and interest, for each month between the sale and redemption. However, the monthly rental, when calculated as provided in this section, must not be less than ten dollars. For purposes of this rent calculation, more than one-half of the days in any month counts as a whole month.
S.C. Code Ann. § 12-6-3570 — SC Code / Title 12 / Chapter 6 / Article 25 / Section 12-6-3570
SECTION 12-6-3570. Motion picture related income tax credit claims.
Status: in_force

(A) A taxpayer may claim an income tax credit of an amount equal to twenty percent, but not more than one hundred thousand dollars, of the taxpayer's cash investment in a company that develops or produces a qualified South Carolina motion picture project. A taxpayer may claim no more than one credit in connection with the production of a single qualified South Carolina motion picture project. This credit is allowed over more than one taxable year but a taxpayer's total credit in all years, toward any such project, may not exceed one hundred thousand dollars. Any unused credit may be carried forward to fifteen succeeding taxable years. (B) A taxpayer may claim a credit in an amount equal to twenty percent of the amount of a taxpayer's investment in the company that constructs or converts or equips, or any combination of these activities, of a motion picture production facility or post-production facility in this State. No credit is allowed unless the total amount invested in the motion picture production facility is at least two million dollars, exclusive of land costs, or the total amount invested in a post-production facility is at least one million dollars, exclusive of land costs. Documentation to the Department of Parks, Recreation and Tourism sufficient to provide confirmation of this threshold must accompany the application for the credit. Any unused credit may be carried forward to fifteen succeeding taxable years. The total amount of credit, which may be claimed by all taxpayers with respect to the construction or conversion or equipping, or any combination of these activities, of a single motion picture production facility or post-production facility may not exceed five million dollars. A taxpayer may claim the credit allowed by this section only one time in connection with a single motion picture production facility and one time in a single post-production facility. (C) The credit is earned when the cash is spent or when qualifying real property is dedicated for use as part of a South Carolina motion picture production facility or South Carolina post-production facility. If a South Carolina motion picture project, South Carolina motion picture production facility, or South Carolina post-production facility fails to meet the requirements of the section within three years from the end of the taxpayer's tax year when the credit was first claimed, then any taxpayer which claimed the credit shall increase its income tax liability in the fourth year by an amount equal to the amount of credits claimed in prior tax years with respect to the motion picture project, motion picture production facility, or post-production facility. (D) Notwithstanding the amount of the credits allowed by this section, these credits, when combined with any other state income tax credits allowed the taxpayer for a particular taxable year, cannot reduce the taxpayer's South Carolina income tax liability more than fifty percent. (E) All documentation provided by investors and their agents to the Department of Revenue in connection with claiming the credits allowed by this section is considered a tax return and subject to the penalty provisions in Chapter 54 of Title 12. (F) As used in this section: (1) "Investment" means cash with respect to subsection (A) of this section, and with respect to subsection (B) of this section cash or the fair market value of real property with any improvements thereon, or any combination of these. To qualify as "investment", cash must have been expended for services performed in this State, for tangible personal property dedicated to first use in this State, or for real property in this State. Investments in the form of real property must be real property located in this State on which facilities are located and can include the fair market value of a lease with a term in excess of thirty-six months of real property minus the fair market value of any consideration paid for the lease. (2) "Motion picture production facility" means a site in this State that contains soundstages designed for the express purpose of film and television production for both theatrical and video release. Production includes, but is not limited to, motion pictures, made-for-television movies, and episodic television to a national or regional audience. The motion picture production facility site must include production offices, construction shops/mills, prop and costume shops, storage areas, parking for production vehicles, all of which complement the production needs and orientation of the overall facility purpose. The term does not include television stations, recording studios, or facilities predominately used to produce videos, commercials, training films, or advertising films. (3) "Motion picture project" means a product intended for commercial exploitation that incurs at least two hundred fifty thousand dollars of costs directly in this State to produce a master negative motion picture, whether film, tape, or other medium, for theatrical or television exhibition in the United States and in which at least twenty percent of total filming days of principal photography, but not fewer than ten filming days, is filmed in this State. Upon the recommendation of the South Carolina Film Commission, the Department of Parks, Recreation and Tourism shall certify the motion picture project as a project eligible for purposes of this article. (4) "Post-production facility" means a site in this State designated for the express purpose of accomplishing the post-production stage of film and television production for both theatrical and video release including the creation of visual effects, editing, and sound mixing. A post-production facility site is not required to contain a soundstage or be physically located at or near soundstages. (5) "Qualified South Carolina motion picture project" means a motion picture project which has registered by submitting its record of allocation of credits and documentation to the Department of Revenue. Before registration all documentation of a motion picture project required to meet the credit requirements must be received by the Department of Parks, Recreation and Tourism. (6) Taxpayer means: (a) in subsection (A), the person who invests in a qualified motion picture project; (b) in subsection (B), the person who invests in the company that constructs, converts, or equips a "qualified South Carolina motion picture production facility"; and (c) with respect to a motion picture equity fund created for the sole, expressed purpose of facilitating a slate of qualified South Carolina motion picture projects, the person who invests in the motion picture equity fund. Credits allowed under this subitem are allocated to the fund based upon twenty percent of the cash value of its investment in a qualified South Carolina motion picture project and distributed to equity fund members based upon the percentage of their interest in the equity fund.
S.C. Code Ann. § 12-4-40 — SC Code / Title 12 / Chapter 4 / Article 1 / Section 12-4-40
SECTION 12-4-40. Oath of office.
Status: in_force

The director, within thirty days after notice of appointment and before taking office, shall take and file with the Secretary of State the oath of office prescribed by the State Constitution.
S.C. Code Ann. § 12-16-1150 — SC Code / Title 12 / Chapter 16 / Article 11 / Section 12-16-1150
SECTION 12-16-1150. Personal representative's liability for payment of tax.
Status: in_force

The tax and interest imposed by this chapter must be paid by the personal representative. If any personal representative distributes either in whole or in part any of the property of an estate to the heirs, next of kin, distributees, legatees, or devisees without having paid or secured the tax due pursuant to this chapter, he is personally liable for the tax so due, or so much thereof as may remain due and unpaid, to the full extent of any property belonging to the deceased person or estate which may come into the personal representative's custody or control.
S.C. Code Ann. § 12-13-30 — SC Code / Title 12 / Chapter 13 / Section 12-13-30
SECTION 12-13-30. Imposition of tax on net income; rate.
Status: in_force

Every association located or doing business within this State shall pay an income tax measured by its net income from all sources, except for income from municipal, state, or federal bonds or securities exempted by law from the tax, including interest earned on deposits at the Federal Home Loan Bank of Atlanta, or its successors, for those savings and loan associations which meet the qualified thrift lender test set forth in the Financial Institutions Reform, Recovery and Enforcement Act of 1989 (P.L. 101-73), as amended. The tax is six percent of the net income.
S.C. Code Ann. § 12-8-510 — SC Code / Title 12 / Chapter 8 / Article 5 / Section 12-8-510
SECTION 12-8-510. Parties subject to withholding laws.
Status: in_force

A person located, doing business, or having gross income in this State and an employer having an employee earning income within this State are subject to the withholding laws provided in this chapter.
S.C. Code Ann. § 12-54-155 — SC Code / Title 12 / Chapter 54 / Section 12-54-155
SECTION 12-54-155. Substantial underpayment of tax or substantial valuation misstatement.
Status: in_force

(A)(1) If there is an underpayment attributable to either a substantial understatement of tax for a taxable period or a substantial valuation misstatement, there must be added to the tax an amount equal to twenty-five percent of the amount of the underpayment. (2) This section does not apply to a portion of an underpayment attributable to fraud on which a penalty is imposed pursuant to Section 12-54-43(G). (3) This section does not apply to a portion of an underpayment on which a penalty for underpayment of property tax on business-related property is imposed pursuant to Section 12-54-43(L). (B)(1)(a) For purposes of this section, there is a substantial understatement of tax for a taxable period if the amount of the understatement for the taxable period exceeds the greater of ten percent of the tax required to be shown on the return for the taxable period or five thousand dollars. (b) In the case of a corporation other than an "S" Corporation or a personal holding company, as defined in Internal Revenue Code Section 542, item (1) must be applied by substituting "ten thousand dollars" for "five thousand dollars". (2)(a) For purposes of item (1), "understatement" means the excess of the amount of the tax required to be shown on the return for the taxable period over the amount of the tax imposed which is shown on the return. (b) The amount of the understatement under subitem (a) must be reduced by that portion of the understatement which is attributable to the tax treatment of an item: (i) by the taxpayer if there is or was substantial authority for that treatment, or (ii) with respect to which the relevant facts affecting the item's tax treatment are adequately disclosed in the return or in a statement attached to the return and there is a reasonable basis for the tax treatment of the item by the taxpayer. For purposes of subsection (B)(2)(b)(ii) a corporation must not be treated as having a reasonable basis for its tax treatment of an item attributable to a multiple-party financing transaction if the treatment does not clearly reflect the income of the corporation. For purposes of this paragraph, the words "substantial authority" and "adequately disclosed" must be interpreted in accordance with Treasury Regulation Section 1.6662-4 as of the date on which the Internal Revenue Code is applied to state tax laws pursuant to Section 12-6-40. (c)(i) Subitem (b) does not apply to an item attributable to a tax shelter. (ii) For purposes of subsubitem (i), "tax shelter" means: (A) a partnership or other entity; (B) an investment plan or arrangement; or (C) another plan or arrangement if the principal purpose of the partnership, entity, plan, or arrangement is the avoidance or evasion of income tax. (C) For purposes of this section, there is a substantial valuation misstatement if the: (1) value of property or the adjusted basis of property claimed on a return of tax imposed in Title 12 is two hundred percent or more of the amount determined to be the correct amount of the valuation or adjusted basis; or (2)(a) price for property or services for use of property claimed on the return in connection with a transaction between persons described in Internal Revenue Code Section 482 is two hundred percent or more, or fifty percent or less, of the amount determined pursuant to Section 482 to be the correct amount of the price; or (b) net Internal Revenue Code Section 482 transfer price adjustment for the taxable year exceeds the lesser of five million dollars or ten percent of the taxpayer's South Carolina gross receipts. (D)(1) A penalty must not be imposed pursuant to this section with respect to a portion of an underpayment if it is shown that there was a reasonable cause for the portion and that the taxpayer acted in good faith with respect to the portion. For purposes of this item, the words " reasonable cause" and "good faith" must be interpreted in accordance with Treasury Regulation Section 1.6664-4 as of the date on which the Internal Revenue Code is applied to state tax laws pursuant to Section 12-6-40. (2) In the case of underpayment attributable to a substantial valuation misstatement with respect to charitable deduction property, item (1) does not apply unless: (a) the claimed value of the property was based on a qualified appraisal made by a qualified appraiser; and (b) in addition to obtaining the appraisal, the taxpayer made a good-faith investigation of the value of the contributed property. (3) For purposes of this subsection, the term "charitable deduction property" means property contributed by the taxpayer in a contribution for which a deduction was claimed under Internal Revenue Code Section 170. For purposes of item (2) the term does not include securities for which as of the date of the contribution, market quotations are readily available on an established securities market. (E) As used in this section, "Internal Revenue Code" refers to the Internal Revenue Code as applied to state tax laws pursuant to Section 12-6-40.
S.C. Code Ann. § 12-22-930 — SC Code / Title 12 / Chapter 22 / Article 9 / Section 12-22-930
SECTION 12-22-930. Requirements for machine licensure.
Status: in_force

(A) Not later than December 1, 1999: (1) each machine must meet standards provided in subsection (B) of this section and the machine owner shall certify to the department, under oath and in a form prescribed by the department, that the machines are prepared for connection to the central computer monitoring system; or (2) each machine owner must certify to the department, under oath and in a form prescribed by the department, that he has ordered all location controllers and associated modems, computer chips, associated equipment, software, hardware, and any other equipment required by this chapter in order for his machines to be connected to the central computer monitoring system. (B) Not later than December 1, 1999, and subject to the provisions of subsection (A)(2), all machines and equipment must: (1) have games that are random and have a minimum theoretical payback of between ninety percent and ninety-nine percent, within standard rounding, in which the theoretical payback percentage is determined using standard methods of probability theory at optimal play; (2) be secure and accountable; (3) not operate in a misleading or deceptive manner; (4) not have any means of manipulation that affect the random probabilities of winning a game; (5) have one or more mechanisms that accept only coins or cash in the form of bills. The mechanisms must be designed to prevent obtaining credits without paying by stringing, slamming, drilling, or other means; (6) have one or more metering devices that keep a record of (a) all cash inserted or deposited into the machine; (b) credits played, (c) credits won, (d) validated cash ticket amounts, and (e) other information prescribed by the department. Cash records must include total coins and bills accepted and total credit generated by coin and bill acceptors; (7) be capable of being accessed on demand by telecommunication through a location controller from the central computer monitoring system for purposes of polling or reading device activities and for central computer remote enabling or disabling of machine operations; (8) be capable of interfacing with a central computer monitoring system through a location controller; (9) when required by the department after certification, be connected to the central computer monitoring system through a location controller; and (10) meet the standards set by the department and those set forth in this chapter. (C)(1) Machines not meeting the standards of this chapter, or the standards of the department, shall not be licensed. The license of any machine which fails to maintain the standards of this chapter shall be revoked. (2) The department shall connect licensed machines at licensed establishments meeting the requirements of this section to the central computer monitoring system as soon as is practicable after receipt of certification from the machine owner that a machine meets the standards of this section, no later than February 1, 2000. A machine owner who provides the certification provided in subsection(A) may provide payouts as provided in Section 12-22-1020 beginning on December 1, 1999. A machine owner who provides the certification provided in subsection (A)(2) shall provide the certification provided in subsection (A)(1) by February 1, 2000; if the certification is not provided on that date, the machine shall be disabled and the machine owner shall be subject to the penalties provided in this chapter. (D) When the department approves the software and logic board of a machine, the division must require the use of a prescribed security seal process to guard against any unauthorized tampering or changes to the erasable programmable read only memory (EPROM) chip or chips, or future, similar such technology. Any repair, replacement, or adjustment to the machine's EPROM chips or similar such technology must be done in the presence of an employee of the division. Editor's Note See Editor's Note at the beginning of this Chapter.
S.C. Code Ann. § 12-44-60 — SC Code / Title 12 / Chapter 44 / Section 12-44-60
SECTION 12-44-60. Replacement property; qualifications and conditions.
Status: in_force

(A) The fee agreement may provide that property which is placed in service as a replacement for economic development property may become economic development property. This replacement property is not required to serve the same function as the economic development property it is replacing. Replacement property is deemed to replace the oldest property subject to the fee, whether real or personal, which is disposed of in the same property tax year as the replacement property is placed in service. Replacement property qualifies as economic development property only to the extent of the original income tax basis of the economic development property which is being disposed of in the same property tax year. More than one piece of replacement property can replace a single piece of economic development property. (B) To the extent that the income tax basis of the replacement property exceeds the original income tax basis of the economic development property which it is replacing, the excess amount is subject to annual payments calculated as if the exemption for economic development property were not allowed. Replacement property is entitled to the fee payment for the period of time remaining during the exemption period for the economic development property which it is replacing. (C) The new replacement property which qualifies for the fee provided in Section 12-44-50 is recorded using its income tax basis, and the fee is calculated using the millage rate and assessment ratio provided on the original economic development property. The fee payment for replacement property must be based on Section 12-44-50(A)(3) if the sponsor originally used an alternative payment method.
S.C. Code Ann. § 12-28-740 — SC Code / Title 12 / Chapter 28 / Article 7 / Section 12-28-740
SECTION 12-28-740. Perfection of exemption for federal government, agencies, instrumentalities, and reservations, and state-owned buses and vehicles used in an educational program.
Status: in_force

The exemption for sales of motor fuel subject to the user fee for use by the federal government, federal agencies, instrumentalities, and federal reservations, and state-owned buses and vehicles used in an educational program provided under Section 12-28-710(6) and (12) must be perfected as follows: (1) by refund claim by a licensed fuel vendor which made a sale of user fee-paid motor fuel as ultimate vendor to an exempt government user listed above on behalf of the exempt user. The claim must be made directly to the department under regulations and procedures and on forms provided by the department. The department shall issue a refund within thirty days of receipt of the claim for refund from the licensed fuel vendor; (2) if the department makes a finding that its collections would not be jeopardized by application by an ultimate vendor for a Government Exempt Bulk Sales Permit which entitles that person to make purchases of fuel user fee-free for resale for exempt government use under the following conditions: (a) The vendor shall make application with the department for the permit on a form acceptable to the department. The application must include: (i) proof of financial responsibility or bond in an amount not to exceed the user fee on the total gallons to be purchased user fee-exempt in any year; (ii) an estimate of total user fee-exempt gallons to be sold under the permit on an annual basis, which amount constitutes the limit of user fee-exempt purchases which the applicant is authorized to make, absent re-application pursuant to subitem (f) of this item; (iii) the name of the suppliers from which the applicant shall make the user fee-exempt purchases under this permit for the term covered by the permit. This subitem does not mandate sales by a supplier to another person; (iv) a list of government user fee-exempt purchasers qualifying under subsubitem (c) of this subitem and estimated volumes for them; (v) other information the department reasonably requires. (b) Upon evaluation of the data provided by applicant and independent investigation of that information the department in its discretion makes, the department shall issue the permit provided under this section to the applicant with a copy to each supplier named by the applicant pursuant to subitem (a) of this item. (c) In order for a government entity to qualify as a government user fee-exempt purchaser eligible for user fee-exempt sales under this section, the ultimate vendor shall obtain a properly completed Federal Form 1094, its state equivalent, or successor form from the government entity and shall send to the department a copy of this form with an estimate of the annual quantity of motor fuel subject to the user fee to be supplied to that government entity purchaser. The department shall assign an approval number for that government entity and location and shall issue a permit to the ultimate vendor authorizing the ultimate vendor to make user fee-exempt sales of that estimated quantity of fuel to the agency. (d) The department may not require that the identical gallons purchased by the ultimate vendor under the permit be delivered to the eligible government entity, only that the total gallons purchased under the permit user fee exempt equal the total gallons delivered to all eligible government entities. (e) If the ultimate vendor fails to deliver any quantity of the user fee-exempt purchases to eligible government entities, the ultimate vendor is liable for the user fee on that quantity. If the excess of user fee-exempt gallons purchased exceeds gallons sold for user fee-exempt use by ten percent, the department in its discretion may levy a penalty equal to ten percent of the user fee due in addition to user fees due. (f) If the ultimate vendor needs to purchase additional gallons above that estimated to fulfill his commitments, he shall notify the department. If the department is satisfied with the reports submitted accounting for the user fee-exempt fuel previously submitted, it shall increase the quantity authorized on the permit and so notify the supplier. (3) If the sale to the eligible government entities of motor fuel subject to the user fee occur at a fixed retail pump available to the general public by: (a) application by the ultimate vendor, having made the sale to the eligible government entity without the user fee, for a refund from the department by submitting the application and supporting documentation the department reasonably prescribes by regulation; (b) by application for a refund, if the purchase is charged to a credit card issued to an eligible government entity, the issuer of the card elects to be the ultimate vendor, and the federal agency is billed without the user fee; (c) if the sale to the government entity includes the user fee levied by this chapter, by application for a refund by the government entity from the department including submitting such supporting documentation the department reasonably prescribes by regulation.
S.C. Code Ann. § 12-16-1220 — SC Code / Title 12 / Chapter 16 / Article 11 / Section 12-16-1220
SECTION 12-16-1220. Information to be furnished by probate judge.
Status: in_force

The probate judge shall send to the department by mail a copy of the inventory and appraisal of the assets of every estate the gross assets of which for probated purposes are equal to or exceed the sum of six hundred thousand dollars within thirty days after it is filed, together with a copy of any will probated with respect to the estate. In the case of a nonresident decedent, the probate judge shall furnish the department with copies of all wills filed with his office and, in the case of an ancillary administration, the probate judge shall furnish the department with copies of inventories and appraisals in all cases regardless of the value of the tangible personal property and real property having a situs in this State.
S.C. Code Ann. § 12-28-1570 — SC Code / Title 12 / Chapter 28 / Article 15 / Section 12-28-1570
SECTION 12-28-1570. False statement on shipping paper regarding liability for user fees; penalties.
Status: in_force

(A) No terminal operator may imprint, and no supplier may knowingly permit a terminal operator to imprint on his behalf, a statement on a shipping paper relating to motor fuel to be delivered to this State or to a state having substantially the same shipping paper legending requirements with respect to: (1) a supplier's responsibility or liability for payment of the user fee imposed by this chapter; (2) the user fee-paid or user fee-collected status of a motor fuel subject to the user fee, unless the supplier or supplier's representative first provides the terminal operator with a representation or direction to make the statement on behalf of the supplier. (B) A terminal operator who negligently imprints a statement in violation of this section is subject to a civil penalty of twenty dollars for each violation. (C) A terminal operator who knowingly imprints a statement in violation of this section is guilty of a misdemeanor and, upon conviction, must be fined not more than ten thousand dollars or imprisoned not more than three years, or both. The penalties provided in this section are in addition to any other user fee, fines, penalties, or sanctions which may be imposed. (D) A supplier who knowingly violates this section is jointly liable with the terminal operator.
S.C. Code Ann. § 12-23-420 — SC Code / Title 12 / Chapter 23 / Article 7 / Section 12-23-420
SECTION 12-23-420. Clerks and magistrates shall issue executions for failure to pay tax.
Status: in_force

If any person who is required to pay the tax provided in Section 12-23-410 shall neglect to do so before such representation or exhibition, the clerk of the court or any magistrate for the county in which such neglect shall occur shall issue an execution for double the amount of tax so imposed, which may be directed to any sheriff or constable of this State and against the body and goods of the person so being liable and which may be levied in any county in the State. Every magistrate who shall so issue execution shall cause the amount of it to be paid to the clerk of the court for his county and the clerk of court shall pay into the county treasury all such taxes as may come into his hands. Nothing in this section shall apply to such a tax in any incorporated city or town.
S.C. Code Ann. § 12-39-310 — SC Code / Title 12 / Chapter 39 / Section 12-39-310
SECTION 12-39-310. Duty to respond to questions regarding value of real estate and valuation of personal property.
Status: in_force

A county auditor shall respond to all inquiries of him by the department regarding the value of real estate of the county and the valuations of the different classes of personal property for taxation and other matters the department considers of interest to the public or of value to it in the discharge of the duties of the department. These responses must be made in the form and must contain the details the department prescribes.
S.C. Code Ann. § 12-33-240 — SC Code / Title 12 / Chapter 33 / Article 3 / Section 12-33-240
SECTION 12-33-240. Additional sales tax; rate.
Status: in_force

In addition to the license tax levied, assessed, collected and paid in respect to sales of alcoholic liquors, as provided in Section 12-33-230, there shall be levied, assessed, collected and paid in respect to such alcoholic liquors an additional tax of five cents upon each eight ounces, or a fractional quantity thereof. Provided, that for alcoholic liquors offered for sale in metric size containers there shall be levied, assessed, collected and paid a tax at the rate of twenty-one and one hundred twenty-five one-thousandths cents per liter.
S.C. Code Ann. § 12-51-80 — SC Code / Title 12 / Chapter 51 / Section 12-51-80
SECTION 12-51-80. Settlement by treasurer.
Status: in_force

The treasurer shall make full settlement of tax sale monies, within forty-five days after the sale, to the respective political subdivisions for which the taxes were levied. Proceeds of the sales in excess thereof must be retained by the treasurer as otherwise provided by law. Effect of Amendment 2015 Act No. 87, SECTION 57, substituted "within forty-five days" for "within thirty days".
S.C. Code Ann. § 12-37-940 — SC Code / Title 12 / Chapter 37 / Article 5 / Section 12-37-940
SECTION 12-37-940. Valuation of certain kinds of personal property.
Status: in_force

The following articles of personal property shall be valued for taxation, as follows, to wit: leasehold estates held for any definite term, at the yearly value thereof to the lessee; annuities, at the yearly value thereof to the owner at the time of listing; and leasehold estates held on perpetual lease or for a term certain renewable forever at the option of the lessee, at the full value of the land. Effect of Amendment 2015 Act No. 87, SECTION 13, amended the section by deleting determination of value of money, bank bills, and like items.
S.C. Code Ann. § 12-54-42 — SC Code / Title 12 / Chapter 54 / Section 12-54-42
SECTION 12-54-42. Penalties for an employer for failure to furnish or file withholding statement; separate violation.
Status: in_force

(a) A person who fails to comply with the provisions of Section 12-8-1540, requiring the furnishing of a withholding statement to employees is subject to a penalty of not less than one hundred dollars nor more than one thousand dollars for each violation. (b) A person who fails to comply with the provisions of Section 12-8-1550, requiring the filing of withholding statements with the department is subject to a penalty of not less than one hundred dollars nor more than two thousand dollars for each violation. (c) Failure to comply with Sections 12-8-1540 and 12-8-540(A)(1) with respect to each withholding statement required to be provided to the department or each employee is considered a separate violation.
S.C. Code Ann. § 12-60-3312 — SC Code / Title 12 / Chapter 60 / Article 13 / Section 12-60-3312
SECTION 12-60-3312. Contested hearings open to public.
Status: in_force

Except as otherwise provided by law or proper judicial order, all proceedings and records of a contested case hearing of the Administrative Law Court of a matter covered by the South Carolina Revenue Procedures Act are open to the public. Editor's Note 2007 Acts 110 and 116 added identical versions of this section. 2007 Act No. 110, SECTION 6.B and 2007 Act No. 116, SECTION 12.B provide as follows: "This section takes effect upon approval by the Governor and applies to all tax decisions and associated information filed of record, whether or not the decision in the contested case hearing was issued before, on, or after that date."
S.C. Code Ann. § 12-6-1200 — SC Code / Title 12 / Chapter 6 / Article 9 / Section 12-6-1200
SECTION 12-6-1200. Exclusion from taxable income of amounts excluded from federal income tax by United States treaty.
Status: in_force

South Carolina taxable income does not include amounts excluded from federal income tax by reason of a treaty of the United States.
S.C. Code Ann. § 12-49-20 — SC Code / Title 12 / Chapter 49 / Article 1 / Section 12-49-20
SECTION 12-49-20. Time when lien attaches; procedure when property is about to be removed from jurisdiction.
Status: in_force

As of December thirty-first a first lien shall attach to all real and personal property for taxes to be paid during the ensuing year, and in case such property is about to be removed from the State by bankruptcy proceedings or otherwise or is about to be taken from the jurisdiction of the county before taxes are due in the county and payable for any year, the treasurer of such county shall immediately issue his execution on such property and the tax collector of the county shall proceed to collect the taxes due on such property. Effect of Amendment 2015 Act No. 87, SECTION 43, amended the section by substituting "tax collector of the county" for "sheriff of the county".
S.C. Code Ann. § 12-37-2440 — SC Code / Title 12 / Chapter 37 / Article 19 / Section 12-37-2440
SECTION 12-37-2440. Ratios for valuation of aircraft.
Status: in_force

The valuation of such aircraft apportioned to this State shall be determined by the department to be the proportion of the total valuation of such aircraft determined on the basis of the arithmetical average of the following two ratios: (a) The ratio which the total time scheduled on the ground within this State of such aircraft during the preceding calendar or fiscal year bears to the total time scheduled on the ground within and without this State of such aircraft during the preceding calendar or fiscal year. (b) The ratio which the total mileage scheduled within this State of such aircraft operated in this State during the preceding calendar or fiscal year bears to the total mileage scheduled within and without this State of such aircraft during the preceding calendar or fiscal year.
S.C. Code Ann. § 12-44-10 — SC Code / Title 12 / Chapter 44 / Section 12-44-10
SECTION 12-44-10. Short title.
Status: in_force

This act may be cited as the "Fee in Lieu of Tax Simplification Act". Editor's Note 2003 Act No. 69, SECTION 3.AAA.2, provides in part as follows: "For those projects that have been granted a two-year extension of time to complete the project and the two-year period has expired, the sponsor may request an additional three years to complete the project notwithstanding the provisions of Section 4-12-30(C)(2)".
S.C. Code Ann. § 12-60-10 — SC Code / Title 12 / Chapter 60 / Article 1 / Section 12-60-10
SECTION 12-60-10. Short title.
Status: in_force

This chapter may be cited as the "South Carolina Revenue Procedures Act."
S.C. Code Ann. § 12-54-87 — SC Code / Title 12 / Chapter 54 / Section 12-54-87
SECTION 12-54-87. Timely filing discount.
Status: in_force

Notwithstanding any other provision of law, for purposes of discounts allowed for timely filing of returns, if the department waives all penalties for late filing due to reasonable cause, the discount must be allowed despite the late filing.
S.C. Code Ann. § 12-21-60 — SC Code / Title 12 / Chapter 21 / Article 1 / Section 12-21-60
SECTION 12-21-60. Cancellation of stamps.
Status: in_force

Whenever an adhesive stamp is used for denoting any tax imposed by this chapter on documents, except as otherwise provided, the person using or affixing such stamp shall write, stamp or cause to be written or stamped thereon the initials of his name and the date upon which the stamp is attached or used, so that it may not again be used. But the department may prescribe such other method for the cancellation of such stamps as it may deem expedient.
S.C. Code Ann. § 12-49-970 — SC Code / Title 12 / Chapter 49 / Article 7 / Section 12-49-970
SECTION 12-49-970. Article constitutes alternative remedy.
Status: in_force

This article shall not be construed to repeal existing tax laws, but shall be deemed and taken to be an alternative remedy for the enforcement and collection of delinquent taxes.
S.C. Code Ann. § 12-37-140 — SC Code / Title 12 / Chapter 37 / Article 1 / Section 12-37-140
SECTION 12-37-140. Real property taxation and valuation; boundary clarification.
Status: in_force

(A) On January 1, 2017, any real property which was not on the South Carolina real property tax rolls solely because prior to the boundary clarification, as contained in the amendments in Section 1-1-10, effective January 1, 2017, it was considered located in North Carolina, must be placed on the South Carolina property tax rolls. The real property must be valued based on the latest reassessment date for similar types of property in that location. The fifteen percent cap in Section 12-37-3140 is not applicable to this property in the year that the property is first placed on the tax rolls. (B) For 2017 only, real property and personal property with a statutory lien date of December thirty-first whose location is considered to have changed from North Carolina to South Carolina as a result of boundary clarification shall have a lien date of January 1, 2017, rather than December thirty-first of the preceding year. For all subsequent property tax years the lien date shall return to December thirty-first of the preceding year. (C) The lien date for property taxes is the date on which the property tax becomes a fixed liability of the taxpayer. (D) Any agricultural-use property whose location is considered to have changed from South Carolina to North Carolina as a result of the boundary clarification is not subject to rollback of taxes under Section 12-43-220(d) because of the deemed location change. (E) Taxpayers affected by the boundary clarification must apply for all property tax exemptions, special valuations, and special assessment ratios in accordance with and by the dates specified in South Carolina law. (F) If as a result of the differing lien dates for North Carolina and South Carolina, property is subject to property taxes in both states, the taxpayer is liable for property taxes only in the state where the property is deemed located after the boundary clarification.
S.C. Code Ann. § 12-36-50 — SC Code / Title 12 / Chapter 36 / Article 1 / Section 12-36-50
SECTION 12-36-50. "In this State" or "in the State".
Status: in_force

"In this State" and "in the State" mean the area within the borders of the State of South Carolina, including all territories within the borders owned by or ceded to the United States of America.
S.C. Code Ann. § 12-51-160 — SC Code / Title 12 / Chapter 51 / Section 12-51-160
SECTION 12-51-160. Deed as evidence of good title; statute of limitations.
Status: in_force

In all cases of tax sale the deed of conveyance, whether executed to a private person, a corporation, or a forfeited land commission, is prima facie evidence of a good title in the holder, that all proceedings have been regular and that all legal requirements have been complied with. An action for the recovery of land sold pursuant to this chapter or for the recovery of the possession must not be maintained unless brought within two years from the date of sale as provided in Section 12-51-90(C).
S.C. Code Ann. § 12-21-3960 — SC Code / Title 12 / Chapter 21 / Article 24 / Section 12-21-3960
SECTION 12-21-3960. Liability for taxes, interest, penalties and fines.
Status: in_force

The promoter and the nonprofit organization are jointly and severally liable for all taxes, penalties, interest, and fines imposed by this article and Chapter 54 of this title.
S.C. Code Ann. § 12-58-30 — SC Code / Title 12 / Chapter 58 / Section 12-58-30
SECTION 12-58-30. Taxpayers' Rights Advocate established; duties.
Status: in_force

The department shall establish the position of the Taxpayers' Rights Advocate. The advocate or his designee is responsible for facilitating resolution of taxpayer complaints and problems, including any taxpayer complaints regarding unsatisfactory treatment of taxpayers by department employees, and staying actions where taxpayers have suffered or will suffer irreparable loss as the result of those actions. Applicable statutes of limitation are suspended during the pendency of a stay.
S.C. Code Ann. § 12-6-5530 — SC Code / Title 12 / Chapter 6 / Article 41 / Section 12-6-5530
SECTION 12-6-5530. Income taxes payable by check; taxpayer liable for tax and penalties when check dishonored by bank.
Status: in_force

Income taxes may be paid with an uncertified check, but if a check is not paid by the bank on which it is drawn, the taxpayer remains liable for the payment of the tax and for all legal penalties as if the check had not been tendered.
S.C. Code Ann. § 12-39-70 — SC Code / Title 12 / Chapter 39 / Section 12-39-70
SECTION 12-39-70. Classifications for purposes of appraising and assessing personal property.
Status: in_force

For the purpose of appraising and assessing personal property of businesses and other entities under the jurisdiction of the county auditor, the county auditor must use the department's Form PT-100 and shall follow the classification of the most recent North American Industry Classification System Manual, as follows: (1) Sector 11, subsectors 111, 112, 113, 114, and 115, unless exempt; (2) Sector 52, subsectors 522, 523, 524, and 525; Sector 53, subsectors 531 and 533; and Sector 55, subsector 551, unless exempt; (3) Sector 51, subsector 512; Sector 54, subsector 541; Sector 61, subsector 611; Sector 62, subsectors 621, 622, 623, and 624; Sector 71, subsector 712; Sector 72, subsector 721; and Sector 81, subsectors 813 and 814, unless exempt. Editor's Note 2020 Act No. 147, SECTION 4, provides as follows: "SECTION 4. This act takes effect upon approval by the Governor and applies to property tax returns due after December 31, 2020." Effect of Amendment 2020 Act No. 147, SECTION 1, in the undesignated paragraph, inserted "must use the department's Form PT-100 and".
S.C. Code Ann. § 12-28-1340 — SC Code / Title 12 / Chapter 28 / Article 13 / Section 12-28-1340
SECTION 12-28-1340. Terminal reports regarding source state; similar data from federal terminal report or source state.
Status: in_force

If the source state does not require a terminal report which provides data substantially similar to that required by Section 12-28-1330, a terminal operator subject to the police power of this State, and who operates a terminal outside that state, shall provide a report of gallons removed as to which the operator issued a shipping paper indicating South Carolina as the destination state consistent with the information required under Section 12-28-1330. This section does not apply if substantially similar data is readily available to this State from a federal terminal report or from the source state.
S.C. Code Ann. § 12-8-590 — SC Code / Title 12 / Chapter 8 / Article 5 / Section 12-8-590
SECTION 12-8-590. Tax withholding on distributions to nonresidential shareholders of "S" corporations and nonresident partners; returns.
Status: in_force

(A) Corporations having a valid "S" election for South Carolina income tax purposes are required to withhold income taxes at a rate of five percent on a nonresident shareholder's share of South Carolina taxable income of the corporation, whether distributed or undistributed, and pay the withheld amount to the department in the manner prescribed by the department. For a taxable year beginning after 1991, the corporation shall make a return and pay over the withheld funds on or before the fifteenth day of the third month following the close of its tax year. Taxes withheld in the name of the nonresident shareholder must be used as credit against taxes due at the time the nonresident files income taxes for the taxable year. (B) An "S" corporation required to withhold taxes on distributed or undistributed income shall make a return with each payment of tax to the department disclosing on the return the names, taxpayer identification numbers, the total amount of South Carolina taxable income paid or credited to each nonresident shareholder, the tax withheld for each nonresident shareholder, and any other information the department requires. The "S" corporation shall furnish to each nonresident shareholder a written statement as required by Section 12-8-1540(A) as proof of the amount of his share of distributed or undistributed income and of the amount that has been withheld. (C) Partnerships are required to withhold income taxes at a rate of five percent on a nonresident partner's share of South Carolina taxable income of the partnership, whether distributed or undistributed, and pay the withheld amount to the department in the manner prescribed by the department. The partnership shall make a return and pay over the withheld funds on or before the fifteenth day of the third month following the close of its tax year. Taxes withheld in the name of the nonresident partner must be used as credit against taxes due at the time the nonresident files income taxes for the taxable year. (D) A partnership required to withhold taxes on distributed or undistributed income shall make a return with each payment of tax to the department disclosing on the return the name, taxpayer identification number, the total amount of South Carolina taxable income paid or credited to each nonresident partner, the tax withheld for each nonresident partner, and other information the department requires. The partnership shall furnish to each nonresident partner a written statement as required by Section 12-8-1540(A) as proof of the amount of his share of distributed or undistributed income that has been withheld. (E) If a nonresident shareholder or partner provides the partnership or "S" corporation with a statement that the shareholder or partner is an organization exempt from income taxes under Internal Revenue Code Section 501(a), then the partnership or "S" corporation is not required to withhold with regard to that partner or shareholder. The statement must contain the shareholder's or partner's name, federal identification number, Internal Revenue Code section exemption number, and a copy of the Internal Revenue Service exemption letter. (F)(1) For purposes of computing the penalty under Section 12-54-55, the amount withheld is deemed a payment of estimated tax, and an equal part of the amount is deemed paid on each estimated tax due date for the previous taxable year. (2) If an "S" corporation or partnership is subject to withholding on the sale of real property pursuant to Section 12-8-580, the "S" corporation or partnership is exempt from withholding on income attributable to the sale under this section. (3) If a nonresident shareholder or partner files an affidavit with the department in a form acceptable to the department by which he agrees that he is subject to the personal jurisdiction of the department and courts of this State for the purpose of determining and collecting any South Carolina taxes, including estimated taxes, together with any related interest and penalties, then the "S" corporation or partnership is not required to withhold with regard to that shareholder or partner. The department may revoke an exemption granted by this item at any time it determines that the nonresident shareholder or partner is not abiding by its terms. (G) The department is authorized to require such returns and other information as it considers appropriate to administer the provisions of this section, and to issue rulings and promulgate regulations as necessary or appropriate to implement this section. Effect of Amendment 2016 Act No. 160, SECTION 4.B, in (C), in the second sentence, deleted reference to taxable year beginning after 1991, and substituted "third month" for "fourth month".
S.C. Code Ann. § 12-2-70 — SC Code / Title 12 / Chapter 2 / Section 12-2-70
SECTION 12-2-70. Unlawful conduct by county auditor or treasurer or member of county board of tax appeals.
Status: in_force

(A) It is unlawful for a person, contrary to the statutes of this State regulating the appointment of the county auditor and county treasurer, to: (1) accept, hold, or exercise, or attempt to hold or exercise the office of county auditor or treasurer; or (2) fail to turn over all books, papers, and property when application is made to him by his successor pertaining to either office. (B) It is unlawful for a county treasurer, county auditor, or member of a county board of equalization to neglect, refuse, or evade the performance of the duties regulating the assessment and collection of taxes imposed upon him by law. (C) It is unlawful for a county auditor to neglect or refuse to comply with the requirements of the law in the making up of his duplicate or fail to file with the Comptroller General the abstracts, vouchers, and settlement sheets within the time required by law. (D) It is unlawful for a county treasurer, after being notified of his removal or suspension from office, to fail to settle with the county auditor and the Comptroller General and pay over all state and county monies in his hands to the officers entitled by law to receive them, within ten days after being notified. (E) A person who violates the provisions of this section is guilty of a misdemeanor and, upon conviction, must be fined not more than five thousand dollars or imprisoned not more than three years, or both.
S.C. Code Ann. § 12-37-2645 — SC Code / Title 12 / Chapter 37 / Article 21 / Section 12-37-2645
SECTION 12-37-2645. Assessment ratio for determining assessed value of motor vehicle.
Status: in_force

For purposes of determining the appropriate assessment ratio used in the calculation of the assessed value of a motor vehicle and for defining those motor vehicles subject to the assessment ratios provided in Section 1(8)(B)(a) of Article X of the Constitution of this State, the definition of "private passenger motor vehicle" provided in Section 56-3-630 applies except that in the case of pickup trucks, the empty weight and gross weight limits provided in that definition are increased respectively to nine thousand pounds or less and eleven thousand pounds or less and the definition is deemed to include motorcycles. Editor's Note 2006 Act No. 333, SECTION 3, provides in part as follows: "This act takes effect upon approval by the Governor and applies with respect to motor vehicle tax years beginning after the last day of the second month following the month in which this act was approved by the Governor...."
S.C. Code Ann. § 12-21-2732 — SC Code / Title 12 / Chapter 21 / Article 19 / Section 12-21-2732
SECTION 12-21-2732. Attachment of license to a permanent, nontransferable part of machine.
Status: in_force

Every person who maintains for use, or permits the use, on any place or premises occupied by him, any machines subject to the license imposed by Section 12-21-2730 shall see that the proper state license is attached to a permanent, nontransferable part of the machine before its operation is commenced.
S.C. Code Ann. § 12-10-50 — SC Code / Title 12 / Chapter 10 / Section 12-10-50
SECTION 12-10-50. Qualification for benefits.
Status: in_force

(A) To qualify for the benefits provided in this chapter, a business must be located within this State and must: (1) be engaged primarily in a business of the type identified in Section 12-6-3360; (2) provide a benefits package, including health care, to full-time employees hired for the project; (3) enter into a revitalization agreement that is approved by the council and that describes a minimum job requirement and minimum capital investment requirement for the project as provided in Section 12-10-90; and (4) have negotiated incentives that the council has determined are appropriate for the project, and the council shall certify that: (a) the total benefits of the project exceed the costs to the public; and (b) the business otherwise fulfills the requirements of this chapter. (B) To qualify for benefits pursuant to Section 12-10-95, a business must: (1) be engaged in manufacturing or processing operations or technology-intensive activities at a manufacturing, processing, or technology-intensive facility as defined in Section 12-6-3360(M); (2) provide a benefits package, including health care, to employees being retrained; and (3) enter into a retraining agreement with the council. Editor's Note 2024 Act No. 222, SECTION 6, provides as follows: "SECTION 6. This act takes effect upon approval by the Governor and first applies to income tax years beginning after 2023, except that SECTION 3 first applies to income tax years beginning after 2020." Effect of Amendment 2024 Act No. 222, SECTION 3, in (A), in (2), substituted "hired for" for "at"; and made nonsubstantive changes.
S.C. Code Ann. § 12-37-1630 — SC Code / Title 12 / Chapter 37 / Article 13 / Section 12-37-1630
SECTION 12-37-1630. Valuation and allocation.
Status: in_force

In ascertaining the value of the road and property of any railroad company the value of the right of way, bed and track of the whole road shall be fixed and such value apportioned pro rata to each mile of the main track. And to the value of the number of miles of main track in each town or city of each county in this State through and into which such road is located shall be added the value of the real estate, fixtures, stationary engines, tools, implements, machinery and other stationary property provided for use in the daily operations of the road situate in such town or city. The total value of the rolling stock, moneys and credits shall be apportioned pro rata to each mile of the main track of such road and the amount thereof, according to the number of miles of main track in each town or city in this State, added to the value of the main track in each town or city respectively. And the aggregate value of such road and property in this State and in each county, city or town of this State through or into which such road is located shall be stated in such return.
S.C. Code Ann. § 12-21-770 — SC Code / Title 12 / Chapter 21 / Article 5 / Section 12-21-770
SECTION 12-21-770. Distributor's liability to pay tax.
Status: in_force

Every person, firm, corporation, club or association who sells, stores or receives for the purpose of distribution to any person, firm, corporation, club or association any shotgun or other shells, cartridges, manufactured tobacco products or playing cards otherwise taxable under the provisions of this chapter shall pay the tax at the rates provided in this article for the sale of such articles.
S.C. Code Ann. § 12-51-130 — SC Code / Title 12 / Chapter 51 / Section 12-51-130
SECTION 12-51-130. Execution and delivery of tax title; costs and fees; overages.
Status: in_force

Upon failure of the defaulting taxpayer, a grantee from the owner, a mortgagee, a judgment creditor, or a lessee of the property to redeem realty within the time period allowed for redemption, the person officially charged with the collection of delinquent taxes, within thirty days or as soon after that as possible, shall make a tax title to the purchaser or the purchaser's assignee. Delivery of the tax title to the clerk of court or register of deeds is considered "putting the purchaser, or assignee, in possession". The tax title must include, among other things, the name of the defaulting taxpayer, the name of any grantee of record of the property, the date of execution, the date the realty was posted and by whom, and the dates each certified notice was mailed to the party or parties of interest, to whom mailed and whether or not received by the addressee. The successful purchaser, or assignee, is responsible for the actual cost of preparing the tax title plus documentary stamps necessary to be affixed and recording fees. The successful purchaser, or assignee, shall pay the amounts to the person officially charged with the collection of delinquent taxes before delivery of the tax title to the clerk of court or register of deeds and, upon payment, the person officially charged with the collection of delinquent taxes is responsible for promptly transmitting the tax title to the clerk of court or register of deeds for recording and remitting the recording fee and documentary stamps cost. If the tax sale of an item produced more cash than the full amount due in taxes, assessments, penalties, and costs, the overage must be applied to any outstanding municipal tax liens on the property. Any remaining overage belongs to the owner of record immediately before the end of the redemption period to be claimed or assigned according to law. These sums are payable ninety days after execution of the deed unless a judicial action is instituted during that time by another claimant. If neither claimed nor assigned within five years of date of public auction tax sale, the overage shall escheat to the general fund of the governing body. Before the escheat date unclaimed overages must be kept in a separate account and must be invested so as not to be idle and the governing body of the political subdivision is entitled to the earnings for keeping the overage. On escheat date the overage must be transferred to the general funds of the governing body. Code Commissioner's Note 1997 Act No. 34, SECTION 1, directed the Code Commissioner to change all references to "Register of Mesne Conveyances" to "Register of Deeds" wherever appearing in the 1976 Code of Laws.
S.C. Code Ann. § 12-45-15 — SC Code / Title 12 / Chapter 45 / Section 12-45-15
SECTION 12-45-15. County treasurers; continuing education requirements.
Status: in_force

(A) A county treasurer annually shall complete satisfactorily a minimum of eighteen hours of continuing education courses that the department establishes or causes to be established. Failure to complete satisfactorily these courses in any year results in the treasurer forfeiting one thousand dollars of his state salary supplement for the year as is provided in the annual general appropriations act. The content, cost, and dates of the courses must be determined by the department. (B) The department, for reasonable cause, may excuse a county treasurer from attending these courses for any year. If excused, the treasurer does not forfeit one thousand dollars of his state salary supplement for that year.
S.C. Code Ann. § 12-21-40 — SC Code / Title 12 / Chapter 21 / Article 1 / Section 12-21-40
SECTION 12-21-40. Affixing of stamps.
Status: in_force

Stamps shall be affixed in such manner that their removal will require continued application of steam or water. But the department may prescribe such other method for the affixing of such stamps in substitution for or in addition to the method provided in this section as it may deem expedient.
S.C. Code Ann. § 12-33-260 — SC Code / Title 12 / Chapter 33 / Article 3 / Section 12-33-260
SECTION 12-33-260. Payment and collection; taxes shall be debt owed to State and lien.
Status: in_force

The license taxes provided in this article shall be paid to and collected by the department. All license taxes provided in this article shall be held a debt due and payable to the State by the taxpayers against whom the same shall be levied, assessed and charged and all such license taxes shall be a first lien in all cases whatsoever upon all property of the taxpayer charged therewith.
S.C. Code Ann. § 12-39-15 — SC Code / Title 12 / Chapter 39 / Section 12-39-15
SECTION 12-39-15. County auditors, continuing education requirements.
Status: in_force

(A) A county auditor annually shall complete satisfactorily a minimum of eighteen hours of continuing education courses that the department establishes or causes to be established. Failure to complete satisfactorily these courses in any year results in the auditor forfeiting one thousand dollars of his state salary supplement for that year as provided in the annual general appropriations act. The content, cost, and dates of the courses must be determined by the department. (B) The department, for reasonable cause, may excuse a county auditor from attending these courses for any year. If excused, the auditor does not forfeit one thousand dollars of his state salary supplement for that year.
S.C. Code Ann. § 12-4-15 — SC Code / Title 12 / Chapter 4 / Article 1 / Section 12-4-15
SECTION 12-4-15. Departmental divisions; supervision.
Status: in_force

The Department of Revenue must be divided into such divisions as the director may prescribe.
S.C. Code Ann. § 12-6-3587 — SC Code / Title 12 / Chapter 6 / Article 25 / Section 12-6-3587
SECTION 12-6-3587. Purchase and installation of solar energy system for heating water, space heating, air cooling, or generating electricity.
Status: repealed

(A) There is allowed as a tax credit against the income tax liability of a taxpayer imposed by this chapter an amount equal to twenty-five percent of the costs incurred by the taxpayer in the purchase and installation of a solar energy system, small hydropower system, or geothermal machinery and equipment for heating water, space heating, air cooling, energy-efficient daylighting, heat reclamation, energy-efficient demand response, or the generation of electricity in or on a facility in South Carolina and owned by the taxpayer. The tax credit allowed by this section must not be claimed before the completion of the installation. The amount of the credit in any year may not exceed three thousand five hundred dollars for each facility or fifty percent of the taxpayer's tax liability for that taxable year, whichever is less. If the amount of the credit exceeds three thousand five hundred dollars for each facility, the taxpayer may carry forward the excess for up to ten years. (B) "System" includes all controls, tanks, pumps, heat exchangers, and other equipment used directly and exclusively for the solar energy system. The term "system" does not include any land or structural elements of the building such as walls and roofs or other equipment ordinarily contained in the structure. A credit may not be allowed for a solar system unless the system is certified for performance by the nonprofit Solar Rating and Certification Corporation or a comparable entity endorsed by the State Energy Office. (C) For purposes of this section, "small hydropower system" means new generation capacity on a nonimpoundment or on an existing impoundment that: (1) meets licensing standards as defined by the Federal Energy Regulatory Commission (FERC); (2) is a run-of-the-river facility with a capacity not to exceed 5MW; or (3) consists of a turbine in a pipeline or in an irrigation canal. (D) For purposes of this section, "geothermal machinery and equipment" means machinery and equipment for use at the taxpayer's residence that either: (1) is a heat pump that uses the ground or groundwater as a thermal energy source to heat a structure or as a thermal energy sink to cool a structure; or (2) uses the internal heat of the earth as a substitute for traditional energy for water heating or active space heating or cooling; and (3) on the date of installation, meets or exceeds applicable federal Energy Star requirements. Editor's Note 2016 Act No. 134, SECTION 2.B, as amended by 2019 Act No. 47, SECTION 1, and 2021 Act No. 53, SECTION 1, provides as follows: "B. The provisions contained in this section related to geothermal machinery and equipment are repealed January 1, 2032." 2019 Act No. 47, SECTION 2, provides as follows: "SECTION 2. This act takes effect upon approval by the Governor and applies to tax years beginning after 2018. The provisions of Section 12-6-3587, as they existed on December 31, 2018, are re-enacted, and the tax credits earned pursuant to this act shall be earned and claimed under the same terms and conditions as they existed on December 31, 2018. This act shall continue to apply until such time as Section 12-6-3587, or parts thereof, are otherwise repealed, mutatis mutandis." Effect of Amendment 2016 Act No. 134, SECTION 2.A, in (A), inserted ", geothermal machinery and equipment", and made nonsubstantive changes; and added (D).
S.C. Code Ann. § 12-6-3470 — SC Code / Title 12 / Chapter 6 / Article 25 / Section 12-6-3470
SECTION 12-6-3470. Employer tax credit.
Status: in_force

(A)(1) An employer who employs a person who received Family Independence payments within this State for three months immediately preceding the month the person becomes employed is eligible for an income tax credit of: (a) twenty percent of the wages paid to the employee for each full month of employment for the first twelve months of employment; (b) fifteen percent of the wages paid to the employee for each full month of employment during the second twelve months of employment; (c) ten percent of the wages paid to the employee for each full month during the third twelve months of employment. (2) Except for employees employed in distressed counties, the maximum aggregate credit that may be claimed in a tax year for a single employee pursuant to this subsection and Section 12-6-3360 is five thousand five hundred dollars. (B) In addition to the credits provided for in subsection (A) and Section 12-6-3360, an employer who employs a person who received Family Independence payments within this State for three months immediately preceding the month the person becomes employed and employs that person to work full time in a distressed county or a least developed county, as defined in Section 12-6-3360, is allowed a credit in an amount equal to one hundred seventy-five dollars for each full month during the first thirty-six months of employment. (C) In order to claim the credit provided in subsection (A) an employer must make health insurance available to the qualified employee. All conditions including employer contributions and employer imposed waiting periods for the qualified employee must be on the same basis and under the same conditions as that of any other employee employed by the employer claiming the credit. The credit is allowed from the date of hire for each full month of employment notwithstanding an employer imposed waiting period which must not exceed twelve months. Nothing in this section may be construed to require employers to pay for all or part of any health insurance coverage for a qualified employee in order to claim the credit if an employer does not pay for all or part of health insurance coverage for his other employees. (D) The Department of Social Services and the South Carolina Department of Employment and Workforce must make information available to employers interested in hiring Family Independence recipients. An employer shall submit an employee release and shall request in writing certification of Family Independence eligibility from the Department of Social Services by the fifteenth day of the first month after the end of the taxable year in which the employer hires the Family Independence recipient. The department has thirty days from the date the employer submits the employee release and request in which to approve or deny in writing certification of Family Independence eligibility. (E) No income tax credit provided for in subsection (A) may be taken under this section if the position filled by the former AFDC recipient was made available due to the termination or forced resignation of an employee for the purpose of obtaining the tax credit. Nothing in this section creates a private cause of action which does not otherwise exist at law. (F) A credit claimed under this section but not used in a taxable year may be carried forward fifteen years from the taxable year in which the credit is earned. (G) For purposes of this section, "Family Independence payments" means financial assistance provided under Title IV, Part A of the Social Security Act.
S.C. Code Ann. § 12-21-2540 — SC Code / Title 12 / Chapter 21 / Article 17 / Section 12-21-2540
SECTION 12-21-2540. Penalties for use of altered or counterfeit tickets or reuse of tickets.
Status: in_force

(A) It is unlawful for a person to: (1) alter, restore, or otherwise prepare in any manner an admission ticket with intent to use or cause it to be used after it has already been used; (2) knowingly or wilfully buy, sell, offer for sale, or give away a restored or altered ticket to a person; (3) knowingly use a restored or altered ticket or have in his possession an altered or restored ticket, which has been previously used for the purpose for which it was originally intended; or (4) prepare, buy, sell, offer for sale, or have in his possession a counterfeit ticket. (B) A person who violates the provisions of this section is guilty of a misdemeanor and, upon conviction, must be fined not more than one thousand dollars or imprisoned not more than two years, or both.
S.C. Code Ann. § 12-28-2110 — SC Code / Title 12 / Chapter 28 / Article 21 / Section 12-28-2110
SECTION 12-28-2110. Collection of user fees for fuels consumed by government diesel and other federally exempt vehicles.
Status: in_force

The department must collect the user fee imposed by this chapter on motor fuels subject to the user fee consumed on the highways by state and local government diesel and other federally exempt fuel-powered highway vehicles, to be collected and administered in accordance with Sections 12-28-1139 and 12-28-1395.
S.C. Code Ann. § 12-49-1190 — SC Code / Title 12 / Chapter 49 / Article 9 / Section 12-49-1190
SECTION 12-49-1190. Tax sale of mobile or manufactured home; service of notice.
Status: in_force

When a mobile or manufactured home is levied upon for taxes by the tax collector, the tax collector shall give at least forty-five days' written notice before the date of the tax sale to lienholders by following the procedures provided in Section 12-49-1220, except as otherwise provided in Section 12-49-1220(D). The period of forty- five days begins to run from the time the notice is delivered personally or from the date of its mailing. The notice must contain a description of the mobile or manufactured home levied upon, including the year, make or model, size and serial number, the name of the owner, the address and zip code where the mobile or manufactured home is located, the year or years for which the taxes were assessed, and a statement of the amount of the taxes with the accrued costs. The notice must be delivered to the lienholders, either personally or by certified mail with return receipt requested, at the addresses obtained by the tax collector by following the procedures provided for in Section 12-49-1220. If delivered personally, the tax collector shall obtain a signed receipt from the lienholder. Although a separate notice must be prepared for each mobile or manufactured home to be sold, a tax collector may enclose in the same package or envelope multiple notices to be given to the same lienholder at the same address.
S.C. Code Ann. § 12-6-3520 — SC Code / Title 12 / Chapter 6 / Article 25 / Section 12-6-3520
SECTION 12-6-3520. Income tax credit for habitat management and construction and maintenance of critical habitat improvements.
Status: in_force

(A) There is allowed as a tax credit against the income tax liability of a taxpayer an amount equal to fifty percent of the costs incurred by the taxpayer for habitat management or construction and maintenance of improvements on real property that are made to land as described in Section 50-15-50(A) and which meet the requirements of regulations promulgated by the Department of Natural Resources pursuant to Section 50-15-50(A). For purposes of this section, "costs incurred" means those monies spent or revenue foregone for habitat management or construction and maintenance, but does not include revenue foregone as increases in land values or speculative costs related to development. (B) All costs must be incurred on land that has been designated as a certified management area for endangered species enumerated in Section 50-15-30 or for nongame and wildlife species determined to be in need management under Section 50-15-20. (C) The tax credit allowed by this section must be claimed in the year that the costs, as provided in subsection (B), are incurred. This credit taken in one year may not exceed fifty percent of the taxpayer's income tax liability due pursuant to Section 12-6-510 or 12-6-530 for that year. If the amount of the credit exceeds the taxpayer's income tax liability for that taxable year, the taxpayer may carry forward the excess for up to ten years. (D) If the landowner voluntarily chooses to leave the agreement made concerning the certified areas during any taxable year after taking the tax credit, then the taxpayer's tax liability for the current taxable year must be increased by the full amount of any credit claimed in previous years with respect to the property. Code Commissioner's Note At the direction of the Code Commissioner, to reflect the renumbering of sections in Chapter 15, Title 50 by 2014 Act No. 159, in subsection (A), the former references to Section 50-15-55(A) were changed to Section 50-15-50(A); and in subsection (B), the former reference to Section 50-15-40 was changed to Section 50-15-30, and the former reference to Section 50-15-30 was changed to Section 50-15-20.
S.C. Code Ann. § 12-36-1120 — SC Code / Title 12 / Chapter 36 / Article 11 / Section 12-36-1120
SECTION 12-36-1120. Revenue of taxes credited to Homestead Exemption Fund.
Status: in_force

The revenue of the taxes imposed by this article must be credited to the Homestead Exemption Fund established pursuant to Section 11-11-155.
S.C. Code Ann. § 12-28-915 — SC Code / Title 12 / Chapter 28 / Article 9 / Section 12-28-915
SECTION 12-28-915. User fees collected and remitted by supplier; due date; late user fees.
Status: in_force

(A) The user fee imposed by Section 12-28-310 measured by motor fuel subject to the user fee removed by a licensed supplier from a terminal or refinery in this State other than a bulk transfer, must be collected and remitted to the State by the supplier, as shown in the terminal operator's records, who removes the gallons subject to the user fee. (B) The supplier and each reseller shall list the amount of user fees as a separate line item on all invoices or billings. (C) All user fees to be paid by a supplier with respect to gallons removed on his account during a calendar month is due and payable before the twenty-second day of the following month unless the day falls upon a weekend or state or banking holiday in which case the liability is due the next succeeding business day. (D) A supplier shall give notification of late user fees remitted to the supplier by an eligible purchaser and give timely notification to the department of late remittances if that supplier previously gave notice to the department of an uncollectible user fee amount pursuant to Section 12-28-940(B).
S.C. Code Ann. § 12-24-160 — SC Code / Title 12 / Chapter 24 / Section 12-24-160
SECTION 12-24-160. Recording and filing fees; boundary clarification.
Status: in_force

If as a result of the boundary clarification, as contained in the amendments to Section 1-1-10, effective January 1, 2017, property is considered to have changed locations from North Carolina to South Carolina and if solely as a result of this change a deed is filed in South Carolina, no deed recording fees are due on this filing and no county filing fees may be charged.
S.C. Code Ann. § 12-37-905 — SC Code / Title 12 / Chapter 37 / Article 5 / Section 12-37-905
SECTION 12-37-905. Required date for filing property tax returns.
Status: in_force

Notwithstanding any other provision of this title, every person required by law to make a property tax return to the county auditor must file the return with the county auditor on or before April thirtieth for property owned as of the preceding December thirty-first.
S.C. Code Ann. § 12-21-2820 — SC Code / Title 12 / Chapter 21 / Article 21 / Section 12-21-2820
SECTION 12-21-2820. Regulations as to breaking packages, forms and kinds of containers, and affixing of stamps.
Status: in_force

Regulations of the department shall provide the methods of breaking packages, forms and kinds of containers and methods of affixing stamps that shall be employed by persons subject to the taxes imposed by this chapter which will make possible the enforcement of payment by inspection.
S.C. Code Ann. § 12-16-1170 — SC Code / Title 12 / Chapter 16 / Article 11 / Section 12-16-1170
SECTION 12-16-1170. Showing and appraisal of property.
Status: in_force

The department may require any personal representative to show the property of the decedent to the department or its representative upon demand and may employ a suitable person to appraise the property. The personal representative shall make and subscribe his oath that the property shown on the inventory and appraisal filed by him in the probate court includes all the property, both real and personal, of the decedent that has come to his knowledge or into his possession. The appraiser shall prepare an inventory of the property, shall appraise it at its fair market value at the time of the decedent's death, and shall return the inventory and appraisal to the department.
S.C. Code Ann. § 12-6-3670 — SC Code / Title 12 / Chapter 6 / Article 25 / Section 12-6-3670
SECTION 12-6-3670. Credit for excess premium paid for property and casualty insurance.
Status: in_force

(A) An individual taxpayer may claim a credit against the income tax imposed pursuant to Section 12-6-510 for excess premium paid during the applicable tax year for property and casualty insurance, as defined in Articles 1, 3, and 5 of Chapter 75, Title 38, providing coverage on the taxpayer's legal residence pursuant to Section 12-43-220(c). (B) For the purposes of computing the credit allowed by this section, excess premium paid is the amount by which the premium paid exceeds five percent of the taxpayer's adjusted gross income. (C)(1) The credit allowed pursuant to this section for any taxable year may not exceed one thousand two hundred fifty dollars. (2) If the credit allowed under this section exceeds the state income tax liability for the taxable year, any unused credit may be carried forward for five succeeding taxable years.
S.C. Code Ann. § 12-23-430 — SC Code / Title 12 / Chapter 23 / Article 7 / Section 12-23-430
SECTION 12-23-430. Municipalities may collect tax.
Status: in_force

The intendants and wardens of all incorporated cities and towns may collect the tax from persons representing, publicly, within their respective corporate limits, for gain or reward, any play or show of whatever nature or kind which, by Section 12-23-410, is made payable to the clerks of courts, such tax to be used for the purposes of such corporations, respectively.
S.C. Code Ann. § 12-36-80 — SC Code / Title 12 / Chapter 36 / Article 1 / Section 12-36-80
SECTION 12-36-80. "Retailer maintaining a place of business in this State".
Status: in_force

Retailer maintaining a place of business in this State, or any similar term, includes any retailer having or maintaining within this State, directly or by a subsidiary, an office, distribution house, sales house, warehouse or other place of business, or any agent operating within this State under the authority of the retailer or its subsidiary, regardless of whether the business or agent is located here permanently or temporarily or whether the retailer or subsidiary is admitted to do business within this State.
S.C. Code Ann. § 12-4-370 — SC Code / Title 12 / Chapter 4 / Article 3 / Section 12-4-370
SECTION 12-4-370. Disposition of funds collected on warrants for distraint and funds in Warrant Revolving Fund.
Status: in_force

Funds received from the collection of warrants for distraint may not be expended to supplement appropriations to the Department of Revenue. Any unexpended balance in the "Warrant Revolving Fund" less an amount necessary for adequate cash flow must be deposited to the credit of the general fund of the State.
S.C. Code Ann. § 12-6-590 — SC Code / Title 12 / Chapter 6 / Article 5 / Section 12-6-590
SECTION 12-6-590. Treatment of "S" corporations for tax purposes; shareholders.
Status: in_force

(A) Except as provided in Section 12-6-1210(F), an "S" Corporation having a valid federal election under the Internal Revenue Code Subchapter "S" is not subject to tax under this chapter to the extent it would be exempt from federal corporate income tax. Each shareholder shall include its share of South Carolina "S" Corporation income on the shareholder's income tax return. All of the provisions of the Internal Revenue Code apply to determine the gross income, adjusted gross income, and taxable income of an "S" Corporation and its shareholders subject to the modifications provided in Article 9 of this chapter and subject to allocation and apportionment as provided in Article 17 of this chapter. (B) A taxpayer who is a shareholder in a bank, as defined in Section 581 of the IRC, having a valid federal election under Subchapter S, is allowed a tax credit that equals the difference between: (i) the taxpayer's tax as computed pursuant to this chapter, including all credits other than the credit allowed pursuant to this section; and (ii) the tax as computed pursuant to this chapter, including all credits other than the credit allowed pursuant to this section, but excluding the taxpayer's prorata share of the net items of income and expense of the bank. The credit may not exceed the taxpayer's prorata share of the tax imposed on the bank pursuant to Section 12-11-30. These taxpayers are taxed pursuant to the provisions of this section and Section 12-6-545, notwithstanding the exception contained in Section 12-6-545(A)(1).
S.C. Code Ann. § 12-45-150 — SC Code / Title 12 / Chapter 45 / Section 12-45-150
SECTION 12-45-150. Apportionment, prior to sale under tax execution, in case of mortgaged property.
Status: in_force

Upon application at any time prior to sale under tax execution of any person holding a mortgage upon any real or personal property which is assessed for taxation the county auditor shall apportion the share of taxes and costs due by the owner thereof upon that portion of or interest in the property mortgaged, and thereupon the county treasurer, county sheriff, county tax collector, town or city tax collector or any officer charged with the collection of taxes shall receive from the mortgagee the proportionate share of the taxes and costs upon such portion or interest mortgaged as estimated by the county auditor and give receipt therefor, which shall discharge such portion or interest mortgaged from all taxes and costs assessed against the owner.
S.C. Code Ann. § 12-33-20 — SC Code / Title 12 / Chapter 33 / Article 1 / Section 12-33-20
SECTION 12-33-20. Taxes shall be in lieu of certain other taxes and licenses.
Status: in_force

The license and excise taxes provided in this chapter for the privilege of engaging in the business of manufacturing and selling alcoholic liquors shall be in lieu of all other taxes and licenses, State, county and municipal, except property, State income and corporation license taxes.
S.C. Code Ann. § 12-45-20 — SC Code / Title 12 / Chapter 45 / Section 12-45-20
SECTION 12-45-20. Term of office; failure to complete term.
Status: in_force

The county treasurer shall hold office for four years and until his successor is appointed or elected and qualified. His term of office shall commence on the first day of July following his appointment or election. When any treasurer for any reason fails to complete his term of office, his successor shall be appointed initially for the unexpired portion of the term for which his predecessor was appointed.
S.C. Code Ann. § 12-37-1990 — SC Code / Title 12 / Chapter 37 / Article 15 / Section 12-37-1990
SECTION 12-37-1990. Form of returns when no principal office is in State; examination of agents.
Status: in_force

All returns required to be made by telephone and telegraph companies having their principal offices out of this State shall be made in such form as the department shall prescribe and the department may require answers, under oath, to any questions it may put to the principal or any other agent of any of such companies in this State and may examine any of such agents, under oath, relative to the property and affairs of such companies and the management thereof. The department may administer any such oath.
S.C. Code Ann. § 12-36-540 — SC Code / Title 12 / Chapter 36 / Article 5 / Section 12-36-540
SECTION 12-36-540. License application information; separate license required for each location.
Status: in_force

The application for the retail license must show the name and address and other information the department may require for each retail sales location. The department shall issue a separate license to each retail sales location.
S.C. Code Ann. § 12-39-40 — SC Code / Title 12 / Chapter 39 / Section 12-39-40
SECTION 12-39-40. Deputy auditor.
Status: in_force

(A) A county auditor may appoint an employee in his office to be his deputy. The appointment must be filed with the State Treasurer and the governing body of that county. When the appointment is filed, the deputy may act for and on behalf of the county auditor when the auditor is incapacitated by reason of a physical or mental disability or during a temporary absence. (B) If there is a vacancy in the office of county auditor by reason of death, resignation, or disqualification, the appointed deputy shall carry out the duties of the office until a successor is appointed or elected and qualified. Effect of Amendment 2015 Act No. 87, SECTION 22, in (A), substituted "State Treasurer" for "Comptroller General".
S.C. Code Ann. § 12-28-1540 — SC Code / Title 12 / Chapter 28 / Article 15 / Section 12-28-1540
SECTION 12-28-1540. Required notations on terminal-issued shipping paper; exceptions.
Status: in_force

(A) Except as provided in subsections (C) and (D), no person may operate a transport truck that is engaged in the shipment of motor fuel subject to the user fee on the public highways of this State without having on board a terminal-issued shipping paper bearing, in addition to the requirements of Section 12-28-1505, a notation indicating, with respect to: (1) diesel fuel acquired under claim of exempt use, a statement indicating the fuel is "DYED DIESEL FUEL, NONFEE USE ONLY, PENALTY FOR USE SUBJECT TO THE USER FEE" for the load or the appropriate portion of the load; (2) any other motor fuel subject to the user fee, a notation indicating: "(supplier name) responsible (state name) motor fuel user fee" or any other annotation acceptable to the department which otherwise indicates that the user fee imposed by this chapter, or by the destination state, has been paid to the supplier with respect to the entire load or the appropriate portion of it. (B) A person is in violation of subsection (A) upon boarding the vehicle with a shipping paper which does not meet the requirements set forth in this section. (C) A licensed importer or a transporter acting in his behalf is exempt from subsection (A)(2) if Section 12-28-1545 is otherwise applicable. However, no exemption from this section is effective with respect to shipments sourced to a state which has adopted reciprocal legislation as recognized by the department. (D) The department in its discretion may provide an advance notification procedure with respect to documentation for imported motor fuel as to which the importer is unable to obtain terminal-issued shipping papers which comply with this section. (E) A person who knowingly violates any part of this section is guilty of a misdemeanor and, upon conviction, must be fined not more than two hundred dollars or imprisoned not more than thirty days. (F) The department, its appointee, or its representative may seize, confiscate, and dispose of motor fuel which is not accompanied by a required shipping paper.
S.C. Code Ann. § 12-37-1120 — SC Code / Title 12 / Chapter 37 / Article 7 / Section 12-37-1120
SECTION 12-37-1120. "In transit" property; records to be kept by warehouses; inspection of records; computations; claiming "no situs" status.
Status: in_force

All property claimed to be "no situs" under this article shall be designated as being "in transit" upon the books and records of the warehouse wherein it is located, which books and records of the warehouse shall contain a full, true and correct inventory of all such property. The books and records of any such warehouse with reference to any such "in transit" property shall be at all times open to the inspection of all taxing authorities of this State and of any political subdivision thereof. Any person making claim to "no situs" status on any property as provided for by this article shall determine the percentage of amount of "no situs" property by dividing the total property shipped during the entire latest period located in South Carolina, not exceeding thirty-six months, into the total property shipped outside the State of South Carolina during the same period. The percentage determined in accordance with this section shall be applied to the inventory on hand on the last day of the accounting period of the person to determine the amount of "no situs" property. Any person making claim to "no situs" status of any property under this article shall do so in the form and manner prescribed by the South Carolina Department of Revenue and all such claims shall be accompanied by a certification of the warehouseman as to the percentage used.
S.C. Code Ann. § 12-54-220 — SC Code / Title 12 / Chapter 54 / Section 12-54-220
SECTION 12-54-220. Furnishing of tax returns or information to other states or to Internal Revenue Service.
Status: in_force

The department may permit the Commissioner of Internal Revenue of the United States, the proper officer of any state, or the authorized representative of either of these officers to inspect any return of any taxpayer or may furnish to the officer or his authorized representative an abstract of any return of any taxpayer, or supply him with information concerning any item contained in any return or disclosed by the report of any investigation of the return of any taxpayer. The permission is granted or the information furnished to the officer or his representative only if the statutes of the United States or of the other state, as the case may be, grant substantially similar privileges to the appropriate officer of this State. Information received as a result of an exchange of information between South Carolina and the Internal Revenue Service or any other state is not subject to the provisions of Chapter 4, Title 30, the Freedom of Information Act.
S.C. Code Ann. § 12-6-3710 — SC Code / Title 12 / Chapter 6 / Article 25 / Section 12-6-3710
SECTION 12-6-3710. Income tax credit for taxpayers that hire formerly incarcerated individuals; eligibility; regulations; definitions.
Status: in_force

(A) For tax years beginning after 2021, there is allowed a tax credit for any taxpayer that hires a formerly incarcerated individual, after 2021 but before 2027, as a new employee in a registered apprenticeship program that has been validated by the United States Department of Labor. An employer who has one or more eligible employees is eligible to apply for and receive a credit against the taxes set forth in subsection (B). In the first year in which the credit is earned pursuant to subsection (D), the amount of the credit is three thousand dollars for each eligible employee. If the eligible employee remains employed and otherwise meets the requirements of this section thereafter, the credit is two thousand five hundred dollars in the second year, and one thousand dollars in the third year. The credit may not be claimed beyond the third year. (B) The credit allowed pursuant to this section may be taken against the income taxes imposed pursuant to this chapter, the bank tax imposed pursuant to Chapter 11 of this title, the savings and loan association tax imposed pursuant to Chapter 13 of this title, the corporate license tax imposed pursuant to Chapter 20 of this title, and insurance premium taxes imposed pursuant to Chapter 7, Title 38. (C) The total amount of the tax credit for a taxable year may not exceed the taxpayer's tax liability. Any unused credit may not be carried over to apply to the taxpayer's succeeding year's liability. (D)(1) The tax credit is earned in the year in which the formerly incarcerated individual first completes the twelfth consecutive month of employment with the taxpayer. The credit is earned in the same manner and on the same schedule in the second and third year of employment. (2) The tax credit allowed by this section only may be claimed for an eligible individual once, regardless of the employer. The department shall consult with the Department of Commerce, Apprenticeship Carolina of the South Carolina Technical College System, and any other agency or entity necessary to establish a process by which employers are aware of an individual's eligibility for the credit allowed by this section. (E) Notwithstanding any other provision of this section, the credit allowed by this section only may be claimed if the formerly incarcerated individual is hired by the employer, after 2021 but before 2027, as a new employee in the registered apprenticeship program. If the individual is hired before 2027, then the employer may claim the credit for each year the individual is eligible and on the same schedule as provided in this section. (F) The department may prescribe forms and promulgate regulations necessary to implement the provisions of this section, including requiring the necessary documentation to prove eligibility. (G) Nothing in this section may be construed to allow an employer to claim this credit for a formerly incarcerated individual if the individual was hired before 2022. (H) For purposes of this section: (1) "Full-time" has the same meaning as provided in Section 12-6-3360. (2) "Incarcerated individual" means an individual that, within three years of being hired in a qualifying apprenticeship program, was held in a state or county prison, jail, or detention center for at least ninety consecutive days, but does not include an individual incarcerated for a violent crime set forth in Section 16-1-60, unless such individual received a pardon for the offense or unless the only disqualifying violent crime resulted in a sentence of ten years or less under Section 44-53-370(E) or Section 44-53-375(C).
S.C. Code Ann. § 12-37-2722 — SC Code / Title 12 / Chapter 37 / Article 21 / Section 12-37-2722
SECTION 12-37-2722. Exemptions from the motor vehicle tax.
Status: in_force

This article does not apply to motor vehicles on which is used a research and development license plate issued by the department pursuant to Section 56-3-2335.
S.C. Code Ann. § 12-51-70 — SC Code / Title 12 / Chapter 51 / Section 12-51-70
SECTION 12-51-70. Default by successful bidder; readvertisement of property.
Status: in_force

If the successful bidder fails to remit in legal tender within the time specified, the person officially charged with the collection of delinquent taxes shall cancel that bid and duly readvertise the same property for sale, in the same manner, on a subsequent delinquent tax sale date. The defaulting bidder is liable for no more than five hundred dollars damages upon default, which may be collected by suit by the person officially charged with the collection of delinquent taxes in the name of the taxing authority.
S.C. Code Ann. § 12-28-1910 — SC Code / Title 12 / Chapter 28 / Article 19 / Section 12-28-1910
SECTION 12-28-1910. Inspection of fuel and shipping papers.
Status: in_force

(A) The department or its appointees including federal government employees or persons operating under contract with the State, upon presenting appropriate credentials, may conduct inspections and remove samples of fuel from a vehicle, tank, or another container to determine coloration of diesel fuel or to identify shipping paper violations. Inspection must be performed in a reasonable manner consistent with the circumstances. However, prior notice is not required. Inspectors physically may inspect, examine, or otherwise search a tank, reservoir, or other container that can or may be used for the production, storage, or transportation of fuel. Inspection may be made of equipment used for, or in connection with, the production, storage, or transportation of fuel. Inspectors may demand to be produced for immediate inspection the shipping papers, documents, and records required to be kept by a person transporting fuel. These places may include, but are not limited to, a: (1) terminal; (2) fuel storage facility that is not a terminal; (3) retail fuel facility; (4) highway rest stops; or (5) designated inspection site defined as any state highway or waterway inspection station, weigh station, agricultural inspection station, mobile station, or other location designated by the department either fixed or mobile. (B) Inspections to determine violations under this chapter may be conducted by the Department of Public Safety, agents of the Department of Revenue, motor carrier inspectors in this State in addition to their duties otherwise defined, and other law enforcement officers through procedures established by the Department of Revenue. Agents of the Department of Revenue have the same power and authority provided to authorized personnel under the applicable statute. (C) An inspector reasonably may detain a person or equipment transporting fuel in or through this State for the purpose of determining whether the person is operating in compliance with the provisions of this chapter and the regulations promulgated pursuant to it. Detainment may continue for a time only as is necessary to determine whether the person is in compliance.
S.C. Code Ann. § 12-16-1720 — SC Code / Title 12 / Chapter 16 / Article 17 / Section 12-16-1720
SECTION 12-16-1720. Notice to and appearance of department in judicial proceedings.
Status: in_force

The department may appear in any proceeding in any court in which the decree may in any way affect the tax and no decree in any such proceeding or appeal therefrom shall be binding upon the State unless personal notice of such proceeding shall have been given to the department.
S.C. Code Ann. § 12-45-280 — SC Code / Title 12 / Chapter 45 / Section 12-45-280
SECTION 12-45-280. Monthly report to county superintendent of education; books shall be open to public; violations.
Status: in_force

The county treasurer shall on the fifteenth day of each month report to the chief executive officer of each school district an itemized statement of the amount of receipts and disbursements, by school districts, made by him for the previous calendar month and the balance remaining in his hands to the credit of each school district from each fund. His books must at all times be open to public inspection at all reasonable hours. Any county treasurer failing or refusing to comply with these provisions is guilty of a misdemeanor and, upon conviction, must be punished by a fine of not less than five hundred dollars, to be used for general school purposes in the county.
S.C. Code Ann. § 12-28-730 — SC Code / Title 12 / Chapter 28 / Article 7 / Section 12-28-730
SECTION 12-28-730. Exempt use of K-1 kerosene.
Status: in_force

Exempt use of K-1 kerosene is governed by regulations promulgated by the department which must follow regulations governing the exemption promulgated by the federal government to the extent that impositions of conforming regulations is practical and does not work a hardship on sellers and end users in this State.
S.C. Code Ann. § 12-56-100 — SC Code / Title 12 / Chapter 56 / Section 12-56-100
SECTION 12-56-100. Indemnification of department by agency.
Status: in_force

Claimant agencies shall indemnify the department against any injuries, actions, liabilities, or proceedings arising from performance under the provisions of this chapter.
S.C. Code Ann. § 12-6-4960 — SC Code / Title 12 / Chapter 6 / Article 37 / Section 12-6-4960
SECTION 12-6-4960. Form of tax return; department to furnish blank forms; effect on taxpayer of failure to receive form.
Status: in_force

Returns must be in a form prescribed by the department. The department shall prepare blank forms for the returns to be furnished upon request. Failure to receive or secure the form does not relieve a taxpayer from the obligation to make a return.
S.C. Code Ann. § 12-60-60 — SC Code / Title 12 / Chapter 60 / Article 1 / Section 12-60-60
SECTION 12-60-60. Court, administrative law judge, or hearing officer cannot stay tax collections.
Status: in_force

An action of a court or an administrative law judge cannot stay or prevent the department or an officer of the State charged with a duty in the collection of taxes, from acting to collect a tax, whether or not the tax is legally due.
S.C. Code Ann. § 12-6-5590 — SC Code / Title 12 / Chapter 6 / Article 41 / Section 12-6-5590
SECTION 12-6-5590. Donative intent; requirements; determining factors.
Status: in_force

(A) No credit under Section 12-6-3515 or deduction under Section 170 of the Internal Revenue Code and Section 12-6-1130(12) shall be allowed for a contribution unless the donor has the donative intent required by Section 170 of the Internal Revenue Code and the regulations and cases interpreting Section 170 of the Internal Revenue Code. (B) In addition to the donative intent required by Section 170 of the Internal Revenue Code, no credit under Section 12-6-3515 or deduction under Section 170 of the Internal Revenue Code and Section 12-6-1130(12) shall be allowed for any noncash charitable contribution in the claimed amount of $100,000.00 or more unless the donor has the requisite donative intent required by this section. (C) The requisite donative intent includes the requirement that the donor be motivated by detached and disinterested generosity benefiting a charitable purpose rather than expected economic benefit. (D) A noncash charitable contribution by a donor given to comply with any state or federal environmental or other regulatory requirement; for the purpose of obtaining road, water, or sewer services; or in conjunction with obtaining a grant, subdivision, building, zoning, environmental, mitigation, or similar permit or approval from any government, shall be deemed not to have the requisite donative intent absent extraordinary circumstances. (E) The department shall examine the substance, rather than merely the form, of the contribution and related and surrounding transactions, and may use the step transaction, economic reality, quid pro quo, personal benefit, and other judicially developed doctrines in determining whether the requisite donative intent is present.
S.C. Code Ann. § 12-37-3230 — SC Code / Title 12 / Chapter 37 / Article 26 / Section 12-37-3230
SECTION 12-37-3230. Auditor to determine assessed value of boats, boat motors, and watercraft.
Status: in_force

The county auditor shall determine the assessed value of boats, boat motors, and watercraft and shall calculate the amount of taxes due on the property.
S.C. Code Ann. § 12-16-20 — SC Code / Title 12 / Chapter 16 / Article 1 / Section 12-16-20
SECTION 12-16-20. Definitions.
Status: in_force

As used in this chapter, unless the context clearly shows otherwise, the term or phrase: (1) "Decedent" means a deceased person. (2) "Federal credit" means the maximum amount of the credit for state death taxes allowable by Internal Revenue Code Section 2011. The term "maximum amount" must be construed so as to take full advantage of the credit as allowed by the Internal Revenue Code Section 2011, but (a) only after taking into account other federal estate tax credits permitted by the Internal Revenue Code and (b) not in excess of the amount necessary to reduce the federal estate tax to zero. (3) "Gross estate" means "gross estate" as defined in Internal Revenue Code Section 2031. (4) "Intangible personal property" means incorporeal personal property including deposits in banks, negotiable instruments, mortgages, debts, receivables, shares of stock, bonds, notes, creditors, evidences of an interest in property, evidences of debt, and choses in action generally. (5) "Internal Revenue Code" means the Internal Revenue Code as described in Section 12-6-40(A). (6) "Net estate" means the net estate as determined under the provisions of the Internal Revenue Code. (7) "Nonresident" means a decedent who was domiciled outside of this State at his death. (8) "Person" means persons, corporations, associations, joint stock companies, and business trusts. (9) "Personal representative" means the personal representative of the estate of the decedent, appointed, qualified, and acting within the State, or, if there is no personal representative appointed, qualified, and acting within the State, then any person in actual or constructive possession of the South Carolina gross estate of the decedent. (10) "Resident" means a decedent who was domiciled in this State at his death. (11) "State" means any state, territory, or possession of the United States and the District of Columbia. (12) "Tangible personal property" means corporeal personal property, including money. (13) "Taxable estate" means "taxable estate" as defined in Internal Revenue Code Section 2051. (14) "Transfer" includes the passing of property or any interest therein, in possession or enjoyment, present or future, by inheritance, descent, devise, succession, bequest, grant, deed, bargain, sale, gift, or appointment in the manner herein described. (15) "United States" when used in a geographical sense includes only the fifty states and the District of Columbia. (16) "Value" means "value" as finally determined for federal estate tax purposes under the Internal Revenue Code. (17) "Executor" means personal representative as defined in item (9) of this section. (18) "Deficiency" means the amount by which the tax imposed by this chapter exceeds: (1) the sum of: (a) the amount shown as the tax by the taxpayer upon his return, if a return was made by the taxpayer and an amount was shown as the tax by the taxpayer thereon, plus (b) the amounts previously assessed (or collected without assessment) as a deficiency, over (2) the amount of any credits allowable with respect thereto. Editor's Note 2002 Act No. 217, SECTION 2, provides as follows: "This act takes effect upon approval by the Governor and applies to the calculation of South Carolina estate taxes due on or after that date."
S.C. Code Ann. § 12-49-1120 — SC Code / Title 12 / Chapter 49 / Article 9 / Section 12-49-1120
SECTION 12-49-1120. Notice to mortgagee of tax sale.
Status: in_force

When real property is levied upon for taxes by the tax collector, the tax collector shall give at least forty-five days' written notice prior to the sale of the real property to a mortgagee contained on the mortgagee list filed with the tax collector as provided in Section 12-49-1150. The period of forty-five days shall begin to run from the time the notice is personally delivered or from the date of its mailing when delivered by certified mail as provided in this article. The notice must contain a description of the real property levied upon, including the tax map number assigned by the county, the name of the owner, the year or years for which the taxes were assessed, and a statement of the amount of the taxes with the accrued costs. The notice must be delivered to the mortgagees either personally or by certified mail with return receipt requested at the address(es) shown on the most current mortgagee list for a particular mortgagee. If delivered personally, the tax collector shall obtain a signed receipt from the mortgagee. Although a separate notice must be prepared for each parcel of real property to be sold, a tax collector may enclose in the same package or envelope multiple notices to be given to the same mortgagee at the same address.
S.C. Code Ann. § 12-22-1060 — SC Code / Title 12 / Chapter 22 / Article 9 / Section 12-22-1060
SECTION 12-22-1060. Machines and related equipment must be Year 2000 compliant.
Status: in_force

All machines, location controllers, and the central computer monitoring system selected by the department must perform correctly before, during, and after the year 2000, with no error in functioning or data caused by failure to correctly interpret and utilize data contained within date fields within the system. Editor's Note See Editor's Note at the beginning of this Chapter.
S.C. Code Ann. § 12-21-2880 — SC Code / Title 12 / Chapter 21 / Article 21 / Section 12-21-2880
SECTION 12-21-2880. Commodities bearing illegible or unsatisfactory business license meter impressions shall be subject to confiscation.
Status: in_force

When the use of business license meter impressions in lieu of revenue stamps, on cigarettes or other commodities required by law to carry State revenue stamps, has been permitted by the department, any such article upon which such meter impression is illegible or in the opinion of the department unsatisfactory shall be subject to confiscation by the department.
S.C. Code Ann. § 12-23-50 — SC Code / Title 12 / Chapter 23 / Article 1 / Section 12-23-50
SECTION 12-23-50. Certain instruments and records shall be kept; examinations by department; violations.
Status: in_force

Every person engaged in the business of manufacturing, generating or selling electric power in this State shall provide himself with and keep the necessary instruments to show the amount of electric power manufactured, generated or sold, expressed in kilowatt hours, and shall keep permanent, legible records showing the amount of power, expressed in kilowatt hours, manufactured, generated or sold each day. Such records and instruments shall be subject to examination by the department or its duly authorized representatives at any time during business hours, and the department may enter upon the premises of any taxpayer and examine, or cause to be examined, any of the instruments, books, records, and other property of any such person and secure any other information directly or indirectly concerned in the enforcement of this article. Any person required to keep the necessary instruments or records prescribed in this section shall be subject to a penalty of one hundred dollars per day for each day's omission to keep either such required instruments or required records. Such penalties shall be collected in the same manner as provided in this article for the collection of delinquent taxes.
S.C. Code Ann. § 12-58-90 — SC Code / Title 12 / Chapter 58 / Section 12-58-90
SECTION 12-58-90. Hearings; recording; taxpayer to be informed of rights.
Status: in_force

(A) Hearings may be recorded only if prior notice is given to the taxpayer and the taxpayer is entitled to receive a copy of the recording. (B) The taxpayer must be informed before any hearing that he has a right to have present at the hearing his attorney, accountant, or other designated agent.
S.C. Code Ann. § 12-37-1650 — SC Code / Title 12 / Chapter 37 / Article 13 / Section 12-37-1650
SECTION 12-37-1650. Returns to be made by receivers.
Status: in_force

If any railroad, its appurtenances, equipments and property of any kind whatsoever shall be in the hands of a receiver or other officer, such receiver or other officer shall make the returns required by this chapter.
S.C. Code Ann. § 12-49-1110 — SC Code / Title 12 / Chapter 49 / Article 9 / Section 12-49-1110
SECTION 12-49-1110. Definitions.
Status: in_force

For purposes of this article: (1) "Auditor" means the officer charged by law with the assessment of ad valorem taxes and assessments and with the mailing of tax notices. (2) "Collateral" means the mobile or manufactured home in which a lienholder holds a security interest. (3) "Collateral list" means a written list, including all supplements, that a lienholder provides to a tax collector pursuant to this article, listing the lienholder's collateral that, according to the United States Postal Zip Codes shown in the lienholder's records as the mailing address where the collateral is situate, is located within a county of this State. (4) "Department" means the South Carolina Department of Motor Vehicles. (5) "Lien" means a mortgage or a security interest. (6) "Lienholder" means the owner, holder, or servicing agent of a lien affecting a mobile or manufactured home as security for the payment of money. (7) "Mobile home" or "manufactured home" is as defined as provided in Sections 12-43-230(b) and 40-29-20(9). (8) "Mortgage" means a mortgage, deed of trust, or other written instrument covering or affecting real property as security for the payment of money. (9) "Mortgagee" means the mortgagee identified in a mortgage of record or any holder or assignee of the mortgage. (10) "Mortgagee list" means a written list, including all supplements, that a mortgagee provides to a tax collector pursuant to this article, showing the current name and address of the mortgagee/holder of the mortgages listed on it within a county of this State. (11) "Office of the register of deeds" means the office in each county where real property deeds and mortgages are recorded. (12) "Security interest" means an interest created by a security agreement or other written instrument covering a mobile or manufactured home for the payment of money. (13) "Tax collector" means the officer charged by law with the collection of delinquent ad valorem taxes, assessments, penalties, and costs. (14) "Tax title" means a deed for real property or a bill of sale for personal property. (15) "The most current" means the latest in time. Effect of Amendment 2015 Act No. 87, SECTION 51, in (14), substituted "or a bill of sale" for "and a bill of sale".
S.C. Code Ann. § 12-28-1535 — SC Code / Title 12 / Chapter 28 / Article 15 / Section 12-28-1535
SECTION 12-28-1535. Unlawful sale, use, deliver, or storage of motor fuel subject to the user fee prohibited; exceptions.
Status: in_force

(A) Except as expressly provided in subsection (B), no person may sell, use, deliver, or store in this State, or import for sale, use, delivery, or storage in this State, motor fuel subject to the user fee as to which the user fee imposed by Section 12-28-310 previously has not been paid to or accrued by a licensed supplier or permissive supplier at the time of removal from a terminal or a license importer, if all the conditions of Section 12-28-1545 applicable to lawful import by the importer have been met. (B) The following are exceptions to subsection (A): (1) a supplier with respect to motor fuel subject to the user fee held within the bulk transfer/terminal system in this State which was manufactured in South Carolina or imported into this State in a bulk transfer; (2) an end user with respect to motor fuel subject to the user fee placed in that person's vehicle supply tank outside of this State; (3) any person with respect to diesel fuel dyed in accordance with Section 12-28-770; (4) motor fuel subject to the user fee in the process of exportation by a licensed exporter in accordance with the shipping papers required by Section 12-28-1505 as to which the destination state user fee has been paid or accrued to the supplier and a statement meeting the requirements of Section 12-28-1540(A)(2) is shown on the shipping papers; (5) gasoline used in aircraft; (6) fuel in possession of an end user as to which a refund has been issued; (7) federal government exempt fuel under Section 12-28-710(6); (8) a licensed importer who has met the conditions of Section 12-28-1545. (C) A person who violates this section is guilty of a misdemeanor and, upon conviction, must be fined not more than two hundred dollars or imprisoned not more than thirty days.
S.C. Code Ann. § 12-6-3589 — SC Code / Title 12 / Chapter 6 / Article 25 / Section 12-6-3589
SECTION 12-6-3589. Tax credit for effluent toxicity testing.
Status: in_force

(A) A manufacturing facility may claim a tax credit equal to twenty-five percent for costs it incurs in complying with whole effluent toxicity testing. The credit is allowed only against taxes imposed by Section 12-6-530. Unused credits may be carried forward for ten years. (B) For purposes of this section, "manufacturing facility" is as defined in Section 12-6-3360(M)(5).
S.C. Code Ann. § 12-37-2000 — SC Code / Title 12 / Chapter 37 / Article 15 / Section 12-37-2000
SECTION 12-37-2000. Department shall examine statements and may require other data.
Status: in_force

Upon the filing of statements required by Section 12-37-1940 the department shall examine them and if it shall deem them insufficient, or in case it shall deem that other information is requisite, it shall require the officer filing them to make such other and further statements as the department may call for.
S.C. Code Ann. § 12-21-2722 — SC Code / Title 12 / Chapter 21 / Article 19 / Section 12-21-2722
SECTION 12-21-2722. Temporary licenses; county or state fair; fees; duration.
Status: in_force

In lieu of the license required under Sections 12-21-2720, 12-21-2728, and 12-21-2730 the department may issue a temporary license to persons making application to operate machines defined in Sections 12-21-2720 and 12-21-2730 at a recognized county or state fair. The temporary license is the total amount of license fees required on all machines for which application is made, based upon one-twenty-fourth of the biennial license required under Sections 12-21-2720, 12-21-2728, and 12-21-2730. The license is valid for the specific location designated on the license and the number of machines for which application was made and expires when the designated fair officially ends.
S.C. Code Ann. § 12-37-240 — SC Code / Title 12 / Chapter 37 / Article 3 / Section 12-37-240
SECTION 12-37-240. Payments in lieu of taxes by nonprofit housing corporations exempt under act of General Assembly.
Status: in_force

When any nonprofit housing corporation owns property within a county or municipality which is exempted from ad valorem taxes under an act of the General Assembly, the county or municipality or both are authorized to contract with such corporation for payments in lieu of taxes for services rendered by the county or municipality.
S.C. Code Ann. § 12-22-990 — SC Code / Title 12 / Chapter 22 / Article 9 / Section 12-22-990
SECTION 12-22-990. Machines to be disabled if location controller not polled for a specified period.
Status: in_force

(A) Each location controller must be programmed automatically to disable the play of all machines connected to the location controller, if the location controller has not been polled by the central computer monitoring system for the purpose of collecting meter and event data, for a period to be determined by the department, but not less than seventy-two hours. The machine must be enabled when communication has been restored. (B) Whenever a machine is disabled during play of a game, the following must occur: (1) a message must appear on the screen warning the player that the machine is about to be disabled and the player must be informed that one minute remains to complete the game; (2) a count-down timer must be displayed; (3) if the player completes the game, all payouts must be reported on a payout ticket and no other games are allowed to be played on that machine; and (4) if the player has not completed the game in the minute allotted, then the machine shall complete the hand according to the manufacturer's recommended play strategy, all payouts must be reported on a payout ticket, and the machine then disabled. Editor's Note See Editor's Note at the beginning of this Chapter.
S.C. Code Ann. § 12-54-75 — SC Code / Title 12 / Chapter 54 / Section 12-54-75
SECTION 12-54-75. Electronic collection of revenues.
Status: in_force

(A) The State Treasurer may authorize a state agency which collects revenues, either as taxes or license fees or as payment for goods or services, to accept electronic forms of payment including, but not limited to, credit cards, debit cards, bank debits or credits, or electronic purse options. These electronic payments may be accepted in the course of an electronic commerce transaction, in which the business transaction is conducted by means of the internet, interactive voice response, or other fully electronic means. (B) The State Treasurer may contract on behalf of the agencies with payment service providers for the processing of electronic payments, and may negotiate associated processing fees. The agency collecting revenues electronically may withhold the negotiated processing fees for payment to service providers from the revenues collected.
S.C. Code Ann. § 12-21-4007 — SC Code / Title 12 / Chapter 21 / Article 24 / Section 12-21-4007
SECTION 12-21-4007. Site system and electronic dabber specifications.
Status: in_force

(A) A site system and an electronic dabber must meet the following specifications: (1) A site system must: (a) record a nonresetable electronic consecutive six digit receipt number for each transaction; (b) issue a player a receipt for each transaction containing the: (i) name of a site or organization; (ii) date and time of transaction; (iii) number of electronic bingo card images downloaded or activated; (iv) selling price of a card or package, gross proceeds, and receipt number; and (v) serial number of device issued to a player; (c) print a summary report for each session containing: (i) the date and time of the report; (ii) the name of site; (iii) the date of the session; (iv) the sequential session number; (v) the number of transactions; (vi) the number of voided transactions; (vii) the number of electronic bingo card images downloaded or activated; (viii) the number of devices used; (ix) the total gross proceeds; and (x) any other information required by the department. (2) An electronic dabber: (a) must be a portable hand-held unit and must not be wired directly to a site system; (b) must be used in conjunction with a bingo ticket purchased from the house which entitles the player to mark his cards electronically rather than using paper cards and marking them manually; (c) must have no more than one hundred eighty faces to be played on each game when used in a class "B" game and no more than three hundred faces to be played on each game when used in a class "AA" game; (d) must require a player to manually enter each bingo number called; (e) must display a player's best card or a winning card and alert only that player through an audio or video method, or both, that the player has a winning card; (f) must erase automatically all stored cards at the end of the last game of a session or when the device is turned off; (g) must be downloaded or activated with new cards at the beginning of each session; (h) must be used only for one unit for each player, at any time during the bingo session. A player may purchase additional cards to be marked manually, but not for use with an electronic dabber; (i) must not be a video lottery machine, video gaming machine, or other device prohibited by Section 12-21-2710; (j) must not be used or be capable of being used to play a game other than bingo as authorized by this article; and (k) must not be used or be capable of being used in an activity prohibited by Section 16-19-40 or 16-19-50. (B) The department's representatives may examine and inspect any site system and related equipment, electronic dabber and related equipment, or other machine or device used in the conduct of bingo by the promoter, nonprofit organization, or player. The examination and inspection must include immediate access to the electronic dabber and unlimited inspection of all parts, equipment, and associated systems. (C) A player may exchange a defective electronic dabber for another provided a disinterested player verifies that the electronic dabber is not functioning. (D) The bingo ticket as defined in Section 12-21-3920(3) must be perforated and allows both the player and the house to retain a copy. The ticket must be sold at face value. Only the number of faces printed on the bingo ticket may be downloaded or activated into the electronic dabber, no more or less, and at no time may bingo cards be sold for use with an electronic dabber and bingo ticket in matching face value or for any other purpose. The bingo tickets must be purchased on a bingo voucher only through a distributor licensed in this State. The bingo ticket must be torn in two along the perforation required in this subsection and the player must be given one part of the ticket and the house must retain the other part of the ticket for its books and records. (E) After completion of each session the organization shall generate an activity report containing the number of electronic dabbers used in the session along with the house receipts for each bingo ticket sold. This report must be printed and maintained with the daily reports of the bingo session held.
S.C. Code Ann. § 12-28-1310 — SC Code / Title 12 / Chapter 28 / Article 13 / Section 12-28-1310
SECTION 12-28-1310. Licensed bonded importer must file monthly verified sworn statement of operations.
Status: in_force

(A) Each licensed bonded importer shall file with the department monthly a verified sworn statement of operations within this State including: (1) gallons subject to the user fee with fee prepaid to a supplier upon removal from an out-of-state terminal; (2) gallons subject to the user fee with user fee remittance by the bonded importer according to Section 12-28-905(B) sorted by source state, supplier, terminal, or by bulk plant; (3) other information with respect to the source and means of transportation of nonexempt motor fuel subject to the user fee as the department in its discretion may require on forms it prescribes and furnishes. (B) The department may waive any portion or all of the reporting requirements if it determines that border states have adopted and implemented reciprocal terminal report requirements adequate to assure the department that it receives complete information in respect of motor fuel removed by and on behalf of suppliers from terminals in border states which is destined for this State. (C) A person who knowingly violates or knowingly aids and abets another to violate this section is guilty of a misdemeanor and, upon conviction, must be fined not more than two hundred dollars or imprisoned not more than thirty days.
S.C. Code Ann. § 12-21-660 — SC Code / Title 12 / Chapter 21 / Article 5 / Section 12-21-660
SECTION 12-21-660. Licenses required for engaging in tobacco business.
Status: in_force

Every person engaged in the business of purchasing, selling or distributing cigars, cheroots, stogies, cigarettes, snuff or smoking or chewing tobacco at wholesale or through vending machines within the State and all cigarette, cigar and tobacco product manufacturers' sales representatives who conduct business in this State shall file with the Department of Revenue an application for a license permitting him to engage in such business. When such business is conducted at two or more separate places, a separate license for each place of business shall be required. A person whose business is conducted through vending machines needs to obtain only one license but shall maintain an up-to-date list of the location of each vending machine operated under this license and each manufacturer's sales representative needs to obtain only one license. The provisions of this section shall not apply to persons who own and stock vending machines for use on their own premises. Nothing in this section shall be construed as requiring a license for the privilege of buying, selling or distributing leaf tobacco nor shall this section apply to churches, schools or charitable organizations operating booths at state, county, or community fairs or to school or church entertainments.
S.C. Code Ann. § 12-22-1040 — SC Code / Title 12 / Chapter 22 / Article 9 / Section 12-22-1040
SECTION 12-22-1040. Simulation of bingo or slot machines prohibited.
Status: in_force

A machine must not simulate bingo or a slot machine. Editor's Note See Editor's Note at the beginning of this Chapter.
S.C. Code Ann. § 12-6-1220 — SC Code / Title 12 / Chapter 6 / Article 9 / Section 12-6-1220
SECTION 12-6-1220. Individual Development Account.
Status: in_force

Families on AFDC and those not receiving welfare but whose household income falls below one hundred eighty-five percent of the federal poverty level may own an Individual Development Account. Contributions to and interest on these accounts are tax free, and a recipient may accrue up to ten thousand dollars in the account. Withdrawals used for education or job training or to start a business or to purchase a home are tax free. Withdrawals for other purposes are not tax free. The State shall seek a waiver from the federal government providing that no lump sum payment of ten thousand dollars or less deposited in an Individual Development Account within thirty days of receipt will make the family ineligible for receipt of AFDC.
S.C. Code Ann. § 12-43-330 — SC Code / Title 12 / Chapter 43 / Article 3 / Section 12-43-330
SECTION 12-43-330. Property exempt from taxation is also exempt from assessment.
Status: in_force

Property exempted from ad valorem taxation by Section 12-37-220 is also exempt from assessment.
S.C. Code Ann. § 12-37-2110 — SC Code / Title 12 / Chapter 37 / Article 16 / Section 12-37-2110
SECTION 12-37-2110. Definitions.
Status: in_force

As used in this article, the following words shall have the following meanings: (a) "Company" shall be deemed and construed to mean any person, copartnership, association, corporation, or syndicate that may own or operate, or be engaged in operating, furnishing, or leasing cars, as defined and described in this section, whether formed or organized under the laws of this State or any other State or territory. (b) "Private car" includes a passenger car, sleeping car, dining car, express car, refrigerator car, oil or tank car, horse or stock car, fruit car, or any car designed for the carrying of a special commodity, operated upon the railroads in this State. "Private car" also includes any passenger train car, locomotive, or other equipment operated on the railroads in this State and owned, used or leased by the National Railroad Passenger Corporation, created under the Rail Passenger Service Act of 1970 (Public Law 91-518, 91st Congress) or any successor in interest other than a railroad company. "Private car" does not include freight train or passenger train cars owned by railroad companies which are used or subject to use under the ordinary per diem. (c) "Department" means the South Carolina Department of Revenue.
S.C. Code Ann. § 12-67-130 — SC Code / Title 12 / Chapter 67 / Section 12-67-130
SECTION 12-67-130. Applicability of chapter.
Status: repealed

Section effective until December 31, 2035. (A) This chapter only applies to abandoned building sites or phases or portions thereof put into operation in which a taxpayer incurs the following rehabilitation expenses: (1) more than two hundred fifty thousand dollars for buildings located in the unincorporated areas of a county or in a municipality in the county with a population based on the most recent official United States census of more than twenty-five thousand persons; (2) more than one hundred fifty thousand dollars for buildings located in the unincorporated areas of a county or in a municipality in the county with a population of at least one thousand persons, but not more than twenty-five thousand persons based on the most recent official United States census; and (3) more than seventy-five thousand dollars for buildings located in a municipality with a population of less than one thousand persons based on the most recent official United States census. (B) This chapter only applies to abandoned building sites or phases or portions thereof put into operation for income producing purposes and that meet the purpose of this chapter set forth in Section 12-67-110. The construction or operation of a charter school, private or parochial school, or other similar educational institution does meet the purpose of this chapter. The construction of a single-family residence is not an income producing purpose and does not meet the purpose of this chapter. Editor's Note 2013 Act No. 57, SECTIONS 1.B., 2, provide as follows: "B. The provisions of Chapter 67, Title 12 contained in this act are repealed on December 31, 2019. Any carryforward credits shall continue to be allowed until the five or eight year time period in Section 12-67-140 is completed." "SECTION 2. This act takes effect upon approval by the Governor, and applies to the rehabilitation, renovation, and redevelopment of abandoned buildings begun in tax years beginning after 2012." 2018 Act No. 265, SECTION 1, provides as follows: "SECTION 1. Notwithstanding SECTION 1.B. of Act 57 of 2013, the provisions of Chapter 67, Title 12 of the 1976 Code are repealed on December 31, 2021." 2019 Act No. 50, SECTION 2.A, provides as follows: "SECTION 2.A. Notwithstanding Section 1 of Act 265 of 2018, and Section 1.B. of Act 57 of 2013, upon the repeal of Chapter 67, Title 12 of the 1976 Code, any carryforward credits shall continue to be allowed until the five or eight year time period in Section 12-67-140 is completed." 2021 Act No. 21, SECTION 1, provides as follows: "SECTION 1. Notwithstanding SECTION 1.B. of Act 57 of 2013, the provisions of Chapter 67, Title 12 of the 1976 Code are repealed on December 31, 2025." 2024 Act No. 169, SECTION 1, provides as follows: "SECTION 1. Notwithstanding SECTION 1.B. of Act 57 of 2013, the provisions of Chapter 67, Title 12 of the South Carolina Code are repealed on December 31, 2035."
S.C. Code Ann. § 12-49-90 — SC Code / Title 12 / Chapter 49 / Article 1 / Section 12-49-90
SECTION 12-49-90. Collection of taxes imposed by other states; collection in other states of taxes due South Carolina.
Status: in_force

The courts of this State shall recognize and enforce liabilities for taxation lawfully imposed by other states which extend like comity to this State. The South Carolina Department of Revenue, with the assistance of the Attorney General, is hereby empowered to bring suit in the courts of other states to collect taxes legally due this State. The officials of other states which extend a like comity to this State are empowered to sue for the collection of such taxes in the courts of this State. A certificate by the Secretary of State that such officers have authority to collect the tax shall be conclusive evidence of such authority.
S.C. Code Ann. § 12-37-235 — SC Code / Title 12 / Chapter 37 / Article 3 / Section 12-37-235
SECTION 12-37-235. Fees for fire protection for property exempt under SECTION 12-37-220.
Status: in_force

Each county and municipality in this State may charge the owners of all real property exempt from ad valorem taxation under the provisions of items (2), except property of the State, counties, municipalities, school districts and other political subdivisions where such property is used exclusively for public purposes, (3), except public libraries, and (4) of subsection (A) of Section 12-37-220 of the 1976 Code, which is located within their respective boundaries, reasonable fees for fire protection; provided, that no fees may be charged by a county for protection or service provided to such owners by a municipality. All such fees shall be based on the protection and services provided and which are maintained in whole or in part by funds from ad valorem taxes. No fees shall exceed the amount of taxes that would be levied on any of the subject property for any one service if the subject property were subject to ad valorem taxation.
S.C. Code Ann. § 12-28-2370 — SC Code / Title 12 / Chapter 28 / Article 23 / Section 12-28-2370
SECTION 12-28-2370. Department to promulgate regulations.
Status: in_force

The department may promulgate regulations necessary for carrying out the provisions of this article.
S.C. Code Ann. § 12-21-780 — SC Code / Title 12 / Chapter 21 / Article 5 / Section 12-21-780
SECTION 12-21-780. Returns shall be filed by distributors; payment of tax on tobacco products; discount.
Status: in_force

Every distributor, on or before the twentieth day of each month, shall file with the South Carolina Department of Revenue a return on forms to be prescribed and furnished by the department showing the quantity and wholesale price of all tobacco products transported or caused to be transported into the State by him or manufactured or fabricated in the State for sale in this State. Every distributor authorized by the department to make returns and pay the tax on tobacco products sold, shipped, or delivered by him to any person in the State shall file a return showing the quantity and wholesale price of all products so sold, shipped, or delivered during the preceding calendar month. These returns must contain such further information as the department may require. Every distributor shall pay to the department with the filing of the return the tax on tobacco products for the month imposed under this article. When the distributor or dealer files the return and pays the tax within the time specified in this section, he may deduct therefrom three and one-half percent of the tax due.
S.C. Code Ann. § 12-21-4230 — SC Code / Title 12 / Chapter 21 / Article 24 / Section 12-21-4230
SECTION 12-21-4230. Bonds.
Status: in_force

Manufacturers, promoters, organizations, or distributors of bingo cards are required to furnish bond in an amount approved by the department to ensure faithful compliance with the regulations of the department.
S.C. Code Ann. § 12-49-60 — SC Code / Title 12 / Chapter 49 / Article 1 / Section 12-49-60
SECTION 12-49-60. Payment out of real estate sales proceeds.
Status: in_force

When any real estate shall be sold under any writ, order or proceeding in any court, the court shall, on motion of any person interested in such real estate or in the purchase or proceeds of the sale thereof, order all taxes, assessments and penalties charged thereon to be paid out of the proceeds of such sale as a lien prior to all others.
S.C. Code Ann. § 12-60-3340 — SC Code / Title 12 / Chapter 60 / Article 13 / Section 12-60-3340
SECTION 12-60-3340. Contested case hearings; rules.
Status: in_force

Contested case hearings must be without a jury and, except as otherwise provided by this chapter, must be held in accordance with Chapter 23, Title 1 and the rules of the Administrative Law Court.
S.C. Code Ann. § 12-51-90 — SC Code / Title 12 / Chapter 51 / Section 12-51-90
SECTION 12-51-90. Redemption of real property; assignment of purchaser's interest.
Status: in_force

(A) The defaulting taxpayer, any grantee from the owner, or any mortgage or judgment creditor may within twelve months from the date of the delinquent tax sale redeem each item of real estate by paying to the person officially charged with the collection of delinquent taxes, assessments, penalties, and costs, together with interest as provided in subsection (B) of this section. If prior to the expiration of the redemption period, the purchaser assigns his interest in any real property purchased at a delinquent tax sale, the grantee from the successful bidder shall furnish the person officially charged with the collection of delinquent taxes a conveyance, witnessed and notarized. The person officially charged with the collection of delinquent taxes shall replace the successful bidder's name and address with the grantee's name and address in the delinquent tax sale book. (B) The lump sum amount of interest due on the whole amount of the delinquent tax sale based on the month during the redemption period the property is redeemed and that rate relates back to the beginning of the redemption period according to the following schedule: However, in every redemption, the amount of interest due must not exceed the amount of the bid on the property submitted on behalf of the forfeited land commission pursuant to Section 12-51-55. (C) If the defaulting taxpayer, grantee from the owner, or mortgage or judgment creditor fails to redeem the item of real estate sold at the delinquent tax sale within the twelve months provided in subsection (A) and after the passing of an additional twelve months, the tax deed issued is incontestable on procedural or other grounds. Editor's Note 2000 Act No. 334, SECTION2, provides that the act applies to redemptions of property sold for delinquent taxes at sales held on or after the effective date of the act [June 6, 2000]. 2020 Act No. 174, SECTIONS 3.A., 3.B., provide as follows: "SECTION 3. A. Notwithstanding any other provision of law, if real property was sold at a delinquent tax sale in 2019 and the twelve-month redemption period has not expired as of the effective date of this section, then the redemption period for the real property is extended for twelve additional months. If the property is redeemed during the twelve-month extension, additional interest shall accrue in the same manner and rate as interest accrues in the original redemption period, as set forth in Section 12-51-90(B). The provisions of Chapter 51, Title 12 of the 1976 Code, must be administered to account for the additional twelve months, mutatis mutandis including, but not limited to, the extension of affected deadlines. "B. This SECTION takes effect upon approval by the Governor [September 30, 2020]."
S.C. Code Ann. § 12-4-520 — SC Code / Title 12 / Chapter 4 / Article 5 / Section 12-4-520
SECTION 12-4-520. Dealings with county tax officials; oversight of county taxation matters.
Status: in_force

The department: (1) shall call meetings of all county assessors to provide instruction as to the law governing the assessment and taxation of all classes of property and shall formulate and prescribe rules to govern assessors and county boards of tax appeals in the discharge of their duties; (2) shall confer with, advise, and direct assessors and county boards of tax appeals as to their duties pursuant to the laws of the State; (3) may visit counties in the State to investigate the assessment, equalization, and taxation of property subject to taxation and take action necessary to ensure the proper assessment, equalization, and taxation of the property; (4) as often as annually, may examine the books, papers, and accounts of assessors, auditors, treasurers, and tax collectors, to protect the interests of the State, counties, and other political subdivisions and to render these officers aid or instruction. The department does not have jurisdiction over personnel or equipment purchases of political subdivisions; (5) shall require county auditors to place upon the assessment rolls omitted property that may have escaped assessment and taxation in whole or in part, in the current or previous years; and (6) may extend the time for the performance of the duties imposed upon the county assessors or auditors for the valuation of property for tax purposes, and, if the department extends the time for the collection of taxes, the department may postpone the time for the imposition of penalties. Effect of Amendment 2015 Act No. 87, SECTION 1, in (4), substituted "may examine" for "shall examine".
S.C. Code Ann. § 12-60-90 — SC Code / Title 12 / Chapter 60 / Article 1 / Section 12-60-90
SECTION 12-60-90. Administrative tax process.
Status: in_force

(A) For the purposes of this section, the administrative tax process includes matters connected with presentation to a state or local tax authority, or their officials or employees, relating to a client's rights, privileges, or liabilities pursuant to laws, regulations, or rules administered by state or local tax authorities. These presentations include the preparation and filing of necessary documents, correspondence with, and communications to, state and local tax authorities, and the representation of a client at conferences and meetings, including conferences with the county boards of assessment appeals. It does not include contested case hearings held by the Administrative Law Court or the courts. (B) State and local government tax officials and state and local government employees may represent their offices, agencies, or both, during the administrative tax process. (C) Taxpayers may be represented during the administrative tax process by: (1) the same individuals who may represent them in administrative tax proceedings with the Internal Revenue Service pursuant to Section 10.3(a), (b), and (c), Section 10.7(a), (c)(1)(i) through (c)(1)(vi), and (c)(1)(viii), and Section 10.7(d) and (e) of United States Treasury Department Circular No. 230; and (2) a real estate appraiser who is registered, licensed, or certified pursuant to Chapter 60, Title 40 during the administrative tax process in a matter limited to questions concerning the valuation of real property. (D) The department may suspend or disbar from practice in the administrative tax process or censure any person authorized by these rules to represent taxpayers, if the person is shown to be incompetent, disreputable, or fails or refuses to comply with the rules in subsection (E), or in any manner, with intent to defraud, wilfully and knowingly deceives, misleads, or threatens any person or prospective person to be represented, by word, circular, letter, or by advertisement. The department may impose a monetary penalty on the representative, and if the representative was acting on behalf of an employer or any firm or other entity in connection with the conduct giving rise to the penalty, the department may impose a monetary penalty on the employer, firm, or entity if it knew, or reasonably should have known, of the conduct. The penalty may not exceed the gross income derived, or to be derived, from the conduct giving rise to the penalty and may be in addition to, or instead of, suspension, disbarment, or censure of the representative. For the purposes of this section, incompetence and disreputable conduct is defined in Section 10.51 of United States Treasury Department Circular No. 230. The department may review a petition for reinstatement as provided in Section 10.81. (E) Representatives of taxpayers must comply with the duties and restrictions contained in Sections 10.20 through 10.24 and 10.27 through 10.34 of United States Treasury Department Circular No. 230. (F) For purposes of this section the terms in United States Treasury Department Circular No. 230 must be given the meanings necessary to effectuate this section. For example, unless a different meaning is required: (1) references to United States Treasury Department Circular No. 230 mean the United States Treasury Department Circular No. 230 as revised through the date provided for in the definition of the Internal Revenue Code in Section 12-6-40(A); (2) references in United States Treasury Department Circular No. 230 to: (a) the United States or federal are deemed to include references to this State, any of its political subdivisions, or any two or more of them; (b) the Internal Revenue Service, the Department of Treasury, Examination Division, or District Director are deemed to include references to any state or local tax authority; and (c) the Director of Practice is deemed to mean the director or his designee. (3) references to tax return mean appropriate return, including property tax returns filed with the department; (4) references to federal tax obligations include all South Carolina taxes, including property taxes and property tax assessments, where administered by the department."
S.C. Code Ann. § 12-10-100 — SC Code / Title 12 / Chapter 10 / Section 12-10-100
SECTION 12-10-100. Criteria for determination and selection of qualifying businesses and for approval of revitalization agreements; application fee schedule; annual publication of itemized revitalization agreement report.
Status: in_force

(A) The council may establish criteria for the determination and selection of qualifying businesses and the approval of revitalization agreements. These criteria may include and may give greatest weight to the creditworthiness of the business, the number, type, and quality of new jobs to be provided by the project to residents of this State, and the economic viability of the business. The council may include in its criteria requirements relating to the capital costs of, and projected employment to be produced by, projects eligible for benefits under this chapter and requirements relating to the employment of previously unemployed or underemployed persons. With respect to each business and project, the council shall request the materials and make the inquiries necessary to determine whether the business and its proposed project satisfy the council's announced criteria and to conduct an adequate cost/benefit analysis with respect to the proposed project and the incentives proposed to be granted by the council with respect to the project. After a review of the relevant materials and completion of its inquires and analysis, the council may by resolution of its members designate an applicant business as a qualifying business and authorize the undertaking of its project according to the revitalization agreement. The decision to enter into a revitalization agreement with a qualifying business is solely within the discretion of the council and a qualifying business does not have a right of appeal from the council's decision. (B) The council shall establish an application fee schedule, not to exceed four thousand dollars for each qualifying business, for undertaking the provisions of this chapter. Of that amount, five hundred dollars shall be shared with the department. The council shall also establish an annual renewal fee of five hundred dollars to be shared equally with the department. The State Treasurer shall establish an account for these fees which must be expended by the council only for meeting administrative, data collection, credit analysis, cost/benefits analysis, reporting, and any other obligations pursuant to this chapter. This account may retain funds for expenditure in the next fiscal year only for purposes enumerated in this section. (C) By May fifteenth of each year, the council shall prepare a public document that itemizes each revitalization agreement concluded during the previous calendar year. The report must list each revitalization agreement, the results of each cost/benefits analysis, and receipts and expenditures of application fees. This document must be forwarded to the State Budget and Control Board, Senate Finance Committee, and House Ways and Means Committee. This document may not contain proprietary or confidential information that is otherwise exempt pursuant to Chapter 4 of Title 30, the Freedom of Information Act, and this section must not be construed to require the release of that exempt information. Code Commissioner's Note At the direction of the Code Commissioner, reference in this section to the former Budget and Control Board has not been changed pursuant to the directive of the South Carolina Restructuring Act, 2014 Act No. 121, SECTION 5(D)(1), until further action by the General Assembly.
S.C. Code Ann. § 12-20-60 — SC Code / Title 12 / Chapter 20 / Section 12-20-60
SECTION 12-20-60. Proration of tax where business is conducted partly outside the State; minimum license fee may not be apportioned.
Status: in_force

When a corporation does business partly within and partly without this State or uses its capital partly within and partly without this State, the amount of the license fee provided for in Section 12-20-50 must be apportioned in accordance with the ratio prescribed for income tax purposes in the taxable year preceding the year in which the annual report is filed. The minimum license fee, however, may not be apportioned.
S.C. Code Ann. § 12-21-820 — SC Code / Title 12 / Chapter 21 / Article 5 / Section 12-21-820
SECTION 12-21-820. Tax on cigarettes and tobacco products; boundary clarification.
Status: in_force

(A) If the location of a retailer that sells cigarettes and tobacco products changes from South Carolina to North Carolina as a result of the boundary clarification, as contained in the amendments to Section 1-1-10, effective January 1, 2017, and the retailer has South Carolina tax-paid cigarettes and tobacco products in inventory on the date of the boundary change, then the retailer is entitled to a refund of South Carolina cigarette and tobacco taxes paid on those cigarette and tobacco products if North Carolina imposes a tax on those cigarette and tobacco products. This refund may be issued to the retailer notwithstanding that the South Carolina tax was paid by the wholesaler from whom the retailer purchased the cigarettes and tobacco products. The retailer must provide proof that the North Carolina cigarette taxes were paid on the same cigarettes and tobacco that was previously taxed by South Carolina. (B) If North Carolina does not impose a tax on the cigarette and tobacco products in inventory as a result of the boundary clarification, South Carolina shall refund the South Carolina cigarette and tobacco taxes to the extent the South Carolina tax exceeds the North Carolina tax. The refund amount is calculated based on the inventory information required by North Carolina as a result of the boundary clarification. (C) Any wholesaler who sold South Carolina tax-paid cigarettes to a retail business is not entitled to a refund of these taxes because of a change in the retailer's location from South Carolina to North Carolina as a result of the boundary clarification.
S.C. Code Ann. § 12-28-1930 — SC Code / Title 12 / Chapter 28 / Article 19 / Section 12-28-1930
SECTION 12-28-1930. Audits; transportation sampling audits; inspection of shipping papers.
Status: in_force

(A) The department or an authorized deputy, employee, or agent may audit and examine the records, books, papers, and equipment of terminal suppliers, importers, wholesalers, jobbers, retail dealers, terminal operators, fuel vendors, and all private and common carriers of motor fuel to verify the completeness, truth, and accuracy of any statement or report and ascertain whether or not the user fee imposed by this law has been paid. (B) The department has the same general authority provided under subsection (A) with respect to narrow transportation sampling audits, except all fuel vendors and bulk purchasers of fuel shall make available to the department necessary records with respect to the transactions which the department is attempting to verify during normal business hours at the person's physical location in this State, or at the department's offices if the person's location at which the records are located is outside of South Carolina, within three business days after the request. (C) The department or an appointee including federal government employees and persons contracting with the State, upon proof of credentials shown, in the aggregate referred to for purposes of this section as fuel inspectors, may inspect and each fuel vendor, motor fuel transporter, or bulk purchaser shall disclose immediately upon request any shipping paper required by this chapter to be maintained at the physical location where the request is made which may include any place motor fuel is stored or held for sale or transportation.
S.C. Code Ann. § 12-21-2520 — SC Code / Title 12 / Chapter 21 / Article 17 / Section 12-21-2520
SECTION 12-21-2520. Price of admission shall be printed on ticket.
Status: in_force

No operator of a place of amusement shall sell or permit to be sold in his place of business any admission ticket without the price of admission printed thereon, nor shall he sell or permit to be sold any admission ticket at a price other than the price printed thereon. Provided, however, that upon written application to the department, the department may, in its discretion and for good cause, waive the requirements of this section.
S.C. Code Ann. § 12-28-2915 — SC Code / Title 12 / Chapter 28 / Article 29 / Section 12-28-2915
SECTION 12-28-2915. Disposition of taxes collected.
Status: in_force

(A) Notwithstanding another provision of law, seven million dollars of the taxes collected pursuant to Article 1, Chapter 23, Title 12 must be placed in the account for economic development contained in Section 12-28-2910 for fiscal year 2005-2006, fourteen million dollars for fiscal year 2006-2007, and twenty million dollars for fiscal year 2007-2008 and for each succeeding fiscal year thereafter. (B) Beginning in fiscal year 2007-2008, all taxes collected pursuant to Article 1, Chapter 23, Title 12 in excess of twenty million dollars must be credited to the Department of Transportation which shall: (1) annually distribute fifty percent of the excess to the State Non-Federal Aid Highway Fund; and (2) make an annual contribution from nonstate tax sources in an amount equivalent to fifty percent of the excess to the State Highway Account of the South Carolina State Transportation Infrastructure Bank.
S.C. Code Ann. § 12-60-2120 — SC Code / Title 12 / Chapter 60 / Article 9 / Section 12-60-2120
SECTION 12-60-2120. Property taxpayer appeal by written protest; contents.
Status: in_force

(A)(1) A property taxpayer may appeal a property tax assessment proposed by a division of the department by filing a written protest with the department. (2) The department shall notify any affected counties of the written protest. (B)(1) A property taxpayer may protest any denial of a tax exemption by the department for property he believes is exempt from property tax by filing a written protest with the department. (2) If a written protest is filed by a taxpayer, other than an individual, then the department must notify any affected counties of the written protest. (C) The protest of property taxes under this section must be mailed or delivered to either the director, or his designee, within the time limits provided in Section 12-60-2110, and the protest must include the information required in Section 12-60-450(B) and also the fair market value, special use value, if applicable, and property classification of the property the taxpayer believes is correct. If the protest claims the property is exempt, the protest must state the basis on which exemption is claimed. (D) All appeals must be conducted as provided in Section 12-60-450(C) through (E). Effect of Amendment 2018 Act No. 265, SECTION 8.D, in (A), inserted the (1) designator, and added (2), relating to notifying affected counties of written protests, and in (B), inserted the (1) designator and added (2), requiring the department to notify affected counties of written protests.
S.C. Code Ann. § 12-58-50 — SC Code / Title 12 / Chapter 58 / Section 12-58-50
SECTION 12-58-50. Implementation of taxpayer education and information program to be carried out; annual report of recommendations by department.
Status: in_force

(A) The taxpayer education and information program specified in Section 12-58-40 includes, but is not limited to: (1) mailings to, or appropriate contact with, the taxpayer groups specified in Section 12-58-40(2) which explain in simplified terms the most common areas of noncompliance the taxpayers or industry groups are likely to encounter; (2) a program of written communication with newly registered taxpayers explaining in simplified terms their duties and responsibilities and the most common areas of noncompliance encountered by participants in their business or industry; (3) participation in small business seminars and similar programs organized by state and local agencies; (4) revision of taxpayer education materials currently produced by the department which explain the most common areas of taxpayers' nonconformance in simplified terms; (5) implementation of a continuing education program for audit personnel to include the application of new legislation to taxpayer activities and areas of recurrent taxpayer noncompliance or inconsistency of administration. (B) The department shall annually publish a report of recommendations for improving taxpayer compliance and uniform administration including, but not limited to: (1) changes in statute or department regulations; (2) improvement of training of department personnel; (3) improvement of taxpayer communication and education.
S.C. Code Ann. § 12-21-6580 — SC Code / Title 12 / Chapter 21 / Article 27 / Section 12-21-6580
SECTION 12-21-6580. Expansion or improvement of facilities; calculation of admissions tax revenues subject to Sections 12-21-6530 and 12-21-6540.
Status: in_force

If a major tourism or recreation facility or a major tourism and recreation area is expanded or improved with an additional twenty million dollar investment being made within an investment period, the amount of admissions tax revenues subject to Sections 12-21-6530 and 12-21-6540 for the benefit period is the amount in excess of the annual admissions tax revenues previously generated by the major tourism or recreation facility, or by all of the tourism or recreation facilities within the major tourism or recreation area, as appropriate. This amount is determined by using the average of the admissions tax revenues generated during the twenty-four months preceding the date of the filing of the certification application.
S.C. Code Ann. § 12-37-1140 — SC Code / Title 12 / Chapter 37 / Article 7 / Section 12-37-1140
SECTION 12-37-1140. Penalties for evasion of assessment or levy of taxes.
Status: in_force

If any owner, shipper or his agent shall by misrepresentation, concealment or violation of the provisions of this article evade assessment or the levy of taxes on property not defined herein to be personal property in transit through this State, he shall be liable in the sum of the taxes evaded which would otherwise have been levied against his property and which together with a penalty of twenty-five per cent of such taxes shall be levied and collected in accordance with methods and procedures set out in Article 5, Chapter 37, Title 12.
S.C. Code Ann. § 12-4-380 — SC Code / Title 12 / Chapter 4 / Article 3 / Section 12-4-380
SECTION 12-4-380. Report to General Assembly.
Status: in_force

Within thirty days of final settlement, the department shall report to the Chairman of the Senate Finance Committee and the Chairman of the House Ways and Means Committee, the details of all tax liabilities reduced by order of the director.
S.C. Code Ann. § 12-28-510 — SC Code / Title 12 / Chapter 28 / Article 5 / Section 12-28-510
SECTION 12-28-510. User fee on motor fuel measured by invoiced gallons.
Status: in_force

The user fee imposed by this chapter on use of motor fuel subject to the user fee which was imported into this State by a licensed importer, other than by a bulk transfer, shall arise at the time the product is entered into the State and shall be measured by invoiced gallons received outside this State at a refinery, terminal, or at a bulk plant for delivery to a destination in this State.
S.C. Code Ann. § 12-21-6540 — SC Code / Title 12 / Chapter 21 / Article 27 / Section 12-21-6540
SECTION 12-21-6540. Portion of tax to be transferred to State Treasurer for deposit in special tourism infrastructure development fund; applications for grants; review of applications; guidelines.
Status: in_force

(A) During the benefit period, in addition to the amount described in Section 12-21-6530, except as otherwise provided in Section 12-21-6590, an additional amount equal to one-fourth of the license tax paid on admissions to an establishment must be transferred by the department to the State Treasurer to be deposited into the fund and distributed pursuant to the approval of the council. (B) Deposits into the fund must be separated into special accounts based on which establishment generated the admissions tax subject to this section. (C) Counties or municipalities within five miles of the major tourism or recreation facility or major tourism or recreation area may apply to the council for grants from the fund by submitting a grant application. (D) Upon review of the grant application, the council shall determine the amount of monies to be received by each of the eligible counties or municipalities. All monies must be used directly or indirectly for additional infrastructure improvements. If more than one grant application is being reviewed at the same time, preference must be given to grant applications for infrastructure which directly or indirectly serve the establishment that generates the admissions tax or other development occurring as a result of the creation or expansion of the major tourism or recreation facility or major tourism or recreation area. One year after the end of the benefit period, the council, after consultation with the Department of Parks, Recreation and Tourism, may use these funds for any infrastructure in the State which it determines will aid tourism. (E) Grants may run for more than one year and may be based upon a specified dollar amount or a percentage of the monies deposited annually into the fund. After approval of a grant application, the council may approve the release of monies to eligible counties and municipalities. (F) The council shall adopt guidelines to administer the fund including, but not limited to, grant application criteria for review and approval of grant applications. Expenses incurred by the council in administering the fund may be paid from the fund.
S.C. Code Ann. § 12-54-160 — SC Code / Title 12 / Chapter 54 / Section 12-54-160
SECTION 12-54-160. Waiver, dismissal or reduction of penalties.
Status: in_force

Unless otherwise specifically prohibited, the department may waive, dismiss, or reduce penalties provided for in this chapter.
S.C. Code Ann. § 12-37-2470 — SC Code / Title 12 / Chapter 37 / Article 19 / Section 12-37-2470
SECTION 12-37-2470. Penalty for failure to file return or to pay tax.
Status: in_force

If any person fails to file a return or to pay a tax, if one is due, on or before the time required by or under the provisions of this article, the tax shall be increased by ten percent, and, in addition thereto, interest at the rate of one-half of one percent per month shall be added to the tax.
S.C. Code Ann. § 12-67-100 — SC Code / Title 12 / Chapter 67 / Section 12-67-100
SECTION 12-67-100. Short title.
Status: repealed

Section effective until December 31, 2035. This chapter may be cited as the "South Carolina Abandoned Buildings Revitalization Act". Editor's Note 2013 Act No. 57, SECTIONS 1.B., 2, provide as follows: "B. The provisions of Chapter 67, Title 12 contained in this act are repealed on December 31, 2019. Any carryforward credits shall continue to be allowed until the five or eight year time period in Section 12-67-140 is completed." "SECTION 2. This act takes effect upon approval by the Governor, and applies to the rehabilitation, renovation, and redevelopment of abandoned buildings begun in tax years beginning after 2012." 2018 Act No. 265, SECTION 1, provides as follows: "SECTION 1. Notwithstanding SECTION 1.B. of Act 57 of 2013, the provisions of Chapter 67, Title 12 of the 1976 Code are repealed on December 31, 2021." 2019 Act No. 50, SECTION 2.A, provides as follows: "SECTION 2.A. Notwithstanding Section 1 of Act 265 of 2018, and Section 1.B. of Act 57 of 2013, upon the repeal of Chapter 67, Title 12 of the 1976 Code, any carryforward credits shall continue to be allowed until the five or eight year time period in Section 12-67-140 is completed." 2021 Act No. 21, SECTION 1, provides as follows: "SECTION 1. Notwithstanding SECTION 1.B. of Act 57 of 2013, the provisions of Chapter 67, Title 12 of the 1976 Code are repealed on December 31, 2025." 2024 Act No. 169, SECTION 1, provides as follows: "SECTION 1. Notwithstanding SECTION 1.B. of Act 57 of 2013, the provisions of Chapter 67, Title 12 of the South Carolina Code are repealed on December 31, 2035."
S.C. Code Ann. § 12-20-140 — SC Code / Title 12 / Chapter 20 / Section 12-20-140
SECTION 12-20-140. Department's receipt constitutes certificate of compliance and license.
Status: in_force

The department's receipt showing the payment of the annual fees prescribed by this chapter constitutes a certificate of compliance with the provisions of this chapter and licenses the corporation for the taxable year of the corporation for which the annual report is filed.
S.C. Code Ann. § 12-61-50 — SC Code / Title 12 / Chapter 61 / Section 12-61-50
SECTION 12-61-50. Costs when property was purchased for less than one thousand dollars.
Status: in_force

Whenever an action shall be brought under the provisions of this chapter relating to property for which the plaintiff paid less than the sum of one thousand dollars, all costs due shall be only one half of those ordinarily allowed.
S.C. Code Ann. § 12-28-950 — SC Code / Title 12 / Chapter 28 / Article 9 / Section 12-28-950
SECTION 12-28-950. Payment of user fees by electronic fund transfer.
Status: in_force

All suppliers and bonded importers required to remit the motor fuel user fee shall remit the motor fuel user fees due by electronic fund transfer acceptable to the department, if required by regulation. The transfer or payment must be made on or before the date the user fee is due.
S.C. Code Ann. § 12-28-1740 — SC Code / Title 12 / Chapter 28 / Article 17 / Section 12-28-1740
SECTION 12-28-1740. Impoundment, seizure, sale and forfeiture of vehicle and cargo for violation of shipping paper requirements.
Status: in_force

If a person is found operating a motor vehicle in violation of the shipping paper requirements in Sections 12-28-1505, 12-28-1540, 12-28-1545, and 12-28-1575, the vehicle and its cargo are subject to impoundment, seizure, and subsequent sale and forfeiture, in accordance with the general laws of this State respecting seizure and forfeiture. The failure of the operator of a motor vehicle to have on board when loaded a terminal-issued bill of lading with a destination state machine-printed on its face pursuant to Section 12-28-1505 or which fails to meet the descriptive annotation requirements of Sections 12-28-1540, 12-28-1545, and 12-28-1575, if applicable, is presumptive evidence of a violation sufficient to warrant impoundment and seizure of the vehicle and its cargo.
S.C. Code Ann. § 12-60-2540 — SC Code / Title 12 / Chapter 60 / Article 9 / Section 12-60-2540
SECTION 12-60-2540. Contested case hearing; time for requesting following board's decision.
Status: in_force

(A) Within thirty days after the date of the board's written decision, a property taxpayer or county assessor may appeal a property tax assessment made by the board by requesting a contested case hearing before the Administrative Law Court in accordance with the rules of the Administrative Law Court. (B) If a taxpayer requests a contested case hearing before the Administrative Law Court without exhausting his prehearing remedy because he failed to file a protest or attend the conference with the county board of assessment appeals, the administrative law judge shall dismiss the action without prejudice. If the taxpayer failed to provide the county board with the facts, law, and other authority supporting his position, he shall provide the representative of the county at the hearing with the facts, law, and other authority he failed to present to the county board earlier. The administrative law judge shall then remand the case to the county board for reconsideration in light of the new facts or issues unless the representative of the county at the hearing elects to forego the remand. Upon remand the county board has thirty days, or a longer period ordered by the administrative law judge, to consider the new facts and issues and amend its decision. The county board shall issue its amended decision in the same manner as the original. The taxpayer has thirty days after the date the county board's decision was mailed or delivered to the taxpayer to again request a contested case hearing. Requests for a hearing before the Administrative Law Court must be made in accordance with its rules. If the county board fails to issue its amended decision within thirty days of the date of the remand, or a longer period ordered by the administrative law judge, the taxpayer can again request a contested case hearing. At the new hearing the facts, law, and other authority presented at the original hearing must be deemed to have been presented in a timely manner for purposes of exhausting the taxpayer's prehearing remedy. The statute of limitations remains suspended by Section 12-54-85(G) during this process.
S.C. Code Ann. § 12-36-1340 — SC Code / Title 12 / Chapter 36 / Article 13 / Section 12-36-1340
SECTION 12-36-1340. Collection of tax by retailer sellers.
Status: in_force

Each seller making retail sales of tangible personal property for storage, use, or other consumption in this State shall collect and remit the tax in accordance with this chapter and shall obtain from the department a retail license as provided in this chapter, if the retail seller: (1) maintains a place of business; (2) qualifies to do business; (3) solicits and receives purchases or orders by an agent, an independent contractor, a representative, an Internet website, or any other means; (4) distributes catalogs, or other advertising matter, and by reason of that distribution receives and accepts orders from residents within the State; (5) operates as a marketplace facilitator; or (6) meets constitutional standards for economic nexus with South Carolina for purposes of the sales and use tax. Editor's Note 2019 Act No. 21, SECTION 1, provides as follows: "SECTION 1. The General Assembly finds: "(1) the South Carolina Sales and Use Tax Act requires any person engaged in business as a retailer to remit the sales and use tax on all retail sales of tangible personal property not otherwise excluded or exempted from the tax. This requirement applies to all retail sales of tangible personal property by the retailer, whether the tangible personal property is owned by the retailer or another person. Retailers selling tangible personal property at retail on consignment, by auction, or in any other manner must remit the sales and use tax on such retail sales; "(2) the Internet marketplaces where a person sells tangible personal property at retail by listing or advertising, or allowing the listing or advertising of, another person's products on an online marketplace and collects or processes the payment from the customer are retailers required to remit the sales and use tax on such retail sales under the provisions of South Carolina sales and use tax law; "(3) with the changing economy and ever expanding role of the Internet in the retail market, the longstanding requirement in the sales and use tax law that a retailer remit the tax on retail sales of tangible personal property owned by another person must apply to all retailers, including both Internet retailers and brick and mortar retailers; "(4) retailers selling another person's tangible personal property on the Internet must clearly understand and be informed of their requirements to remit the sales and use tax in the same manner as retailers selling another person's tangible personal property in a brick and mortar store; and "(5) this act shall not be construed as a statement concerning the applicability of the South Carolina Sales and Use Tax Act to any sales and use tax liability in matters currently in litigation or being audited." Effect of Amendment 2019 Act No. 21, SECTION 6, in (3), substituted ", an independent contractor, a representative, an Internet website, or any other means" for "or salesman"; added (5) and (6), relating to the collection of sales tax by marketplace facilitators; and made a nonsubstantive change.
S.C. Code Ann. § 12-8-2030 — SC Code / Title 12 / Chapter 8 / Article 17 / Section 12-8-2030
SECTION 12-8-2030. Amount withheld held in trust for State; lien on property of agent for amount withheld; recording of lien.
Status: in_force

An amount withheld under this chapter must be held in trust for the State and is a lien against all property, both real and personal, tangible and intangible, of the withholding agent. The lien becomes effective after it has been properly recorded in the county where the withholding agent's business is located.
S.C. Code Ann. § 12-10-10 — SC Code / Title 12 / Chapter 10 / Section 12-10-10
SECTION 12-10-10. Short title.
Status: in_force

This chapter may be cited as the "Enterprise Zone Act of 1995".
S.C. Code Ann. § 12-54-125 — SC Code / Title 12 / Chapter 54 / Section 12-54-125
SECTION 12-54-125. Withdrawal of warrants of distraint.
Status: in_force

If, upon investigation, the department determines that any corporation which has been dissolved by the Secretary of State has not conducted any business since the last return was filed with the department, or if there are no available assets of the corporation, the department may deem that warrants of distraint issued against the corporation were issued in error and may withdraw them.
S.C. Code Ann. § 12-60-1710 — SC Code / Title 12 / Chapter 60 / Article 9 / Section 12-60-1710
SECTION 12-60-1710. Appeal procedures for real or personal property tax assessments.
Status: in_force

The procedures provided in this article for appealing property tax assessments apply to all property tax assessments made for real or personal property tax purposes.