S.C. Code Ann. § 12-51-140 — SC Code / Title 12 / Chapter 51 / Section 12-51-140
SECTION 12-51-140. Notice to mortgagees.
Status: repealed

The provisions of Sections 12-49-1110 through 12-49-1290, inclusive, relating to notice to mortgagees of proposed tax sales and of tax sales of properties covered by their respective mortgages are adopted as a part of this chapter. Code Commissioner's Note At the direction of the Code Commissioner, "Sections 12-49-1110 through 12-49-1290" was substituted for "Sections 12-49-210 through 12-49-300" because the latter sections were repealed.
S.C. Code Ann. § 12-28-2720 — SC Code / Title 12 / Chapter 28 / Article 27 / Section 12-28-2720
SECTION 12-28-2720. Distribution of gasoline user fee to Department of Transportation and general fund.
Status: in_force

The proceeds from ten and thirty-four hundredths cents a gallon of the user fee on gasoline only as levied and provided for in this chapter must be turned over to the Department of Transportation for the purpose of that department.
S.C. Code Ann. § 12-37-730 — SC Code / Title 12 / Chapter 37 / Article 5 / Section 12-37-730
SECTION 12-37-730. Persons liable for taxes on personal property held in trust or charge.
Status: in_force

All executors, administrators, guardians, trustees, receivers, officers, husbands, fathers, mothers, agents or factors shall be personally liable for the taxes on all personal property which they are required, respectively, to list for taxation by the provisions of this chapter and which was in their possession at the time when the return thereof for taxation shall have been made by themselves or the county auditors and may retain in their hands a sufficient amount of the property, or proceeds thereof, to pay such taxes for the entire year. And the county treasurer may collect such taxes by any and all the means provided by this chapter, either of the principal or beneficiary or of the person so acting as executor, administrator, guardian, trustee, husband, father, mother, agent or factor, receiver or officer.
S.C. Code Ann. § 12-39-280 — SC Code / Title 12 / Chapter 39 / Section 12-39-280
SECTION 12-39-280. Auditor shall permit inspection and use of his books.
Status: in_force

After the county auditor has completed his assessment he shall permit any person authorized to assess or collect municipal taxes for any town or city to inspect and use his books, without charge, for the purpose of taking therefrom the assessed valuation of property within the limits of such city or town.
S.C. Code Ann. § 12-28-320 — SC Code / Title 12 / Chapter 28 / Article 3 / Section 12-28-320
SECTION 12-28-320. Presumption that fuel delivered to motor vehicle fuel supply tank is used in this State.
Status: in_force

Except as otherwise provided under Article 7 of this chapter, the department shall consider it a presumption that all motor fuel subject to the user fee delivered in this State into a motor vehicle fuel supply tank is to be used or consumed on the highways in this State producing or generating power for propelling motor vehicles.
S.C. Code Ann. § 12-33-210 — SC Code / Title 12 / Chapter 33 / Article 3 / Section 12-33-210
SECTION 12-33-210. Taxes on licenses granted under Alcoholic Beverage Control Act; filing fee.
Status: in_force

(A) The biennial license taxes on licenses granted pursuant to Title 61, in addition to all other license taxes, are as follows: (1) manufacturer's license: fifty thousand dollars; (2) wholesaler's license: twenty thousand dollars; (3) micro-distillery license: five thousand dollars; (4) retail dealer's license: one thousand two hundred dollars; and (5) special food manufacturer's license: one thousand two hundred dollars. (B) Each applicant shall pay a filing fee of one hundred dollars, which must accompany the initial application for each location and is not refundable. (C) A person who applies for a license after the first day of a license period shall pay license fees in accordance with the schedule provided in Section 61-6-1810(C).
S.C. Code Ann. § 12-54-90 — SC Code / Title 12 / Chapter 54 / Section 12-54-90
SECTION 12-54-90. Revocation of license to do business for failure to comply with law.
Status: in_force

(A) When a person fails, neglects, violates, or refuses to comply with a provision of law or regulation administered by the department, the department, in its discretion, may refuse to issue a license to a taxpayer and may revoke one or more licenses held by the taxpayer. (B) A person whose license has been revoked must not be issued a new license until all outstanding liabilities are satisfied. (C) The department may review and determine whether a new license may be issued according to guidelines established by it.
S.C. Code Ann. § 12-37-150 — SC Code / Title 12 / Chapter 37 / Article 1 / Section 12-37-150
SECTION 12-37-150. Tax rebate; boundary clarification.
Status: in_force

If as a result of the boundary clarification, as contained in the amendments in Section 1-1-10, effective January 1, 2017, an individual is required to register his personal motor vehicle in South Carolina and, if the property taxes on that motor vehicle would have been less in North Carolina, the individual may receive a tax rebate from the applicable South Carolina county for the difference between the tax the individual was required to pay in South Carolina and the individual was required to pay in North Carolina on that same vehicle based on the latest North Carolina assessment for the motor vehicle. In order to receive this rebate the individual must provide the county with a copy of the last North Carolina county property tax assessment for the same motor vehicle. The individual is entitled to this rebate for two years, including any partial year.
S.C. Code Ann. § 12-45-300 — SC Code / Title 12 / Chapter 45 / Section 12-45-300
SECTION 12-45-300. Delinquent list; entry information; charge to treasurer.
Status: in_force

The auditor shall take from the duplicate previously provided to the treasurer for collection a list of all taxes, assessments, and penalties the treasurer has been unable to collect, describing the property as described on the duplicate. In making this list, the delinquencies in each taxing entity must be stated separately. After deducting the amount of taxes, assessments, and penalties returned delinquent, the treasurer shall stand charged with the remainder of the taxes, assessments, and penalties charged on the duplicate. Effect of Amendment 2015 Act No. 87, SECTION 40, amended the section by deleting the requirement of notations on duplicate.
S.C. Code Ann. § 12-21-3000 — SC Code / Title 12 / Chapter 21 / Article 21 / Section 12-21-3000
SECTION 12-21-3000. Lien of judgment.
Status: in_force

Any judgment rendered in favor of the department in any civil action or suit shall be a first preferred lien for taxes upon all property of the taxpayer and in the event of nonpayment shall be filed in the office of the clerk of court in the county in which it was rendered and execution may be issued by the department as provided by law. But the lien provided for in this section shall not have priority over any bona fide lien recorded before the judgment is rendered on any property belonging to the taxpayer other than that directly pertaining to and used in the conduct of the business in which such penalty was incurred.
S.C. Code Ann. § 12-21-1550 — SC Code / Title 12 / Chapter 21 / Article 11 / Section 12-21-1550
SECTION 12-21-1550. Invoices and bills of lading shall be furnished to Department of Revenue.
Status: in_force

Prior to shipment into the geographic boundaries of South Carolina to a licensed wholesaler of any beer or wine by a registered producer, the registered producer shall mail by first class mail to the Department of Revenue a correct and complete invoice, showing in detail the items in such shipment by quantity, type, brand and size and the point of origin and the point of destination. Also, prior to or at the time of shipment, a copy of the bill of lading shall be forwarded to the Department of Revenue by first class mail. Upon acceptance of delivery of the shipment by the duly licensed wholesaler, the wholesaler shall furnish the Department of Revenue with a copy of the invoice covering the shipment, with endorsement thereon showing the date, time and place delivery was accepted.
S.C. Code Ann. § 12-28-1360 — SC Code / Title 12 / Chapter 28 / Article 13 / Section 12-28-1360
SECTION 12-28-1360. Persons licensed as exporter must file monthly reports.
Status: in_force

(A) A person licensed as an exporter shall file monthly reports with the department on forms prescribed and furnished by the department concerning the amount of motor fuel subject to the user fee exported from this State. (B) The report must contain the following information with respect to motor fuel other than diesel fuel dyed in accordance with the Internal Revenue Code: (1) all shipments of motor fuel subject to the user fee removed from a terminal in this State as to which the user fee imposed by this chapter previously was paid or accrued for direct delivery outside of this State by the exporter; (2) all shipments of motor fuel subject to the user fee acquired free of this state's motor fuel user fee at a terminal in this State for direct delivery outside of South Carolina but as to which the destination state's motor fuel user fee was paid or accrued to the supplier at the time of removal from the terminal; (3) the gallons delivered to taxing jurisdictions outside this State out of bulk plant storage and whether by transport truck or tank wagon; (4) the name and federal employer identification number of the person receiving the exported motor fuel subject to the user fee from the exporter; (5) the date of the shipments; (6) the carrier name for alpha code and carrier FEIN. (C) The department in addition may require the reporting of other information it considers reasonably necessary to the enforcement of this chapter. (D) The department may waive this reporting requirement if it finds the reports unnecessary to the administration of this chapter.
S.C. Code Ann. § 12-28-1585 — SC Code / Title 12 / Chapter 28 / Article 15 / Section 12-28-1585
SECTION 12-28-1585. Metering device required for fuel dispenser accessible by public; tampering prohibited.
Status: in_force

(A) A person operating motor fuel subject to the user fee dispenser equipment accessible by the general public shall provide metering devices for each dispenser and shall maintain records sufficient to enable the department to determine the volumes dispensed through that equipment with reasonable accuracy. (B) No person may exchange, replace, roll back, or otherwise tamper with the metering equipment without following procedures provided by the department for legitimate maintenance, repairs, and replacement purposes. (C) A person who violates 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.
S.C. Code Ann. § 12-36-930 — SC Code / Title 12 / Chapter 36 / Article 9 / Section 12-36-930
SECTION 12-36-930. Sale of motor vehicle to resident of another state.
Status: in_force

(A) The tax imposed by this article on sales of motor vehicles, as defined in Section 56-1-10, trailers, semitrailers, or pole trailers of a type to be registered and licensed, to a resident of another state, is the lesser of: (1) an amount equal to the sales tax, which would be imposed in the purchasers state of residence; or (2) the tax that would be imposed under this chapter. (B) At the time of the sale, the seller shall: (1) obtain from the purchaser a notarized statement of the purchasers intent to license the vehicle, within ten days, in the purchasers state of residence; and (2) retain a signed copy of the notarized statement. The purchaser shall give a copy to the sales tax agency of the purchasers state of residence. (C) No tax is due if a nonresident will not receive credit in his state of residence for sales tax paid to this State under this section.
S.C. Code Ann. § 12-37-222 — SC Code / Title 12 / Chapter 37 / Article 3 / Section 12-37-222
SECTION 12-37-222. Leased equipment used by charitable, not-for-profit or governmental hospital deemed for tax purposes to be owned by hospital.
Status: in_force

Equipment leased by and used in connection with the operation of charitable, not for profit, or governmental hospitals shall, for the purpose of ad valorem taxation, be deemed to be owned by the hospital.
S.C. Code Ann. § 12-21-5080 — SC Code / Title 12 / Chapter 21 / Article 25 / Section 12-21-5080
SECTION 12-21-5080. Quantity measured by weight or dosage; diluted quantities.
Status: in_force

For the purpose of calculating the tax under Section 12-21-5090, a quantity of marijuana or other controlled substance is measured by the weight of the substance whether pure, impure, or dilute, or by dosage units when the substance is not sold by weight, in the dealer's possession. A quantity of a controlled substance is dilute if it consists of a detectable quantity of pure controlled substance and any excipients or fillers.
S.C. Code Ann. § 12-39-160 — SC Code / Title 12 / Chapter 39 / Section 12-39-160
SECTION 12-39-160. Report of property subject to special levy.
Status: in_force

The county auditor, when there is a special levy, may, when he has completed the tax duplicates, report to the county superintendent of education, the chairman of the county board of education, and the chairmen of the boards of trustees of the school districts, by school districts, the amount of taxable property subject to such levy. Effect of Amendment 2015 Act No. 87, SECTION 25, substituted "may" for "shall".
S.C. Code Ann. § 12-21-650 — SC Code / Title 12 / Chapter 21 / Article 5 / Section 12-21-650
SECTION 12-21-650. What is deemed sale or retail "price"; articles given as prizes.
Status: in_force

Whenever in this article: (1) reference is made to manufactured tobacco products manufactured or imported to sell at a certain price, as the basis for computing the tax, it is intended to mean the ordinary, customary or usual price paid by the consumer for each individual cigar, package of cigarettes, package of smoking tobacco or other tobacco product; (2) the retail or selling price is referred to as the basis for computing the amount of stamps required on any article, it is intended to mean the ordinary, customary or usual price paid by the consumer for each article less the amount of tax added thereto; and (3) when any articles or commodities subject to tax under this article are given as prizes on punchboards, shooting galleries and under similar circumstances the tax shall be based on the ordinary selling price of such articles.
S.C. Code Ann. § 12-36-2550 — SC Code / Title 12 / Chapter 36 / Article 25 / Section 12-36-2550
SECTION 12-36-2550. Use of overpayment of tax to offset underpayment or penalty.
Status: in_force

Notwithstanding the provisions of this chapter, the department may offset overpayments for a period or periods, together with interest on the overpayments, against: (1) underpayments for another period or periods; and (2) penalties and interest on the underpayments.
S.C. Code Ann. § 12-44-55 — SC Code / Title 12 / Chapter 44 / Section 12-44-55
SECTION 12-44-55. Agreements; content requirements.
Status: in_force

(A) All agreements entered into pursuant to this chapter must include as the first portion of the document a recapitulation of the remaining contents of the document which includes, but is not limited to, the following: (1) the legal name of each party to the agreement; (2) the county and street address of the project and property to be subject to the agreement; (3) the minimum investment agreed upon; (4) the length and term of the agreement; (5) the assessment ratio applicable for each year of the agreement; (6) the millage rate applicable for each year of the agreement; (7) a schedule showing the amount of the fee and its calculation for each year of the agreement; (8) a schedule showing the amount to be distributed annually to each of the affected taxing entities; (9) a statement answering the following questions: (a) Is the project to be located in a multi-county park formed pursuant to Chapter 29, Title 4?; (b) Is disposal of property subject to the fee allowed?; (c) Will special source revenue bonds be issued or credits for infrastructure investment be allowed in connection with this project?; (d) Will payment amounts be modified using a net present value calculation?; and (e) Do replacement property provisions apply? (10) any other feature or aspect of the agreement which may affect the calculation of items (7) and (8) of this subsection; (11) a description of the effect upon the schedules required by items (7) and (8) of this subsection of any feature covered by items (9) and (10) not reflected in the schedules for items (7) and (8) of this subsection; (12) which party or parties to the agreement are responsible for updating any information contained in the summary document. (B) The auditor shall prepare a bill for each installment of the fee according to the schedule set forth in subsection (A)(7) or as modified pursuant to subsection (A)(10), (11), or (12) and that payment must be distributed to the affected taxing entities according to the schedule in subsection (A)(8) or as modified pursuant to subsection (A)(10), (11), or (12). The county and the sponsor and sponsor affiliates may agree to waive any or all of the items described in this section.
S.C. Code Ann. § 12-28-1100 — SC Code / Title 12 / Chapter 28 / Article 11 / Section 12-28-1100
SECTION 12-28-1100. Supplier's license; fee.
Status: in_force

Each supplier engaged in business in this State as a supplier first shall obtain a supplier's license. The fee for a supplier's license is two thousand dollars.
S.C. Code Ann. § 12-36-10 — SC Code / Title 12 / Chapter 36 / Article 1 / Section 12-36-10
SECTION 12-36-10. Effect of definitions.
Status: in_force

The words, terms, and phrases defined in this article have the meaning provided, except when the context clearly indicates a different meaning.
S.C. Code Ann. § 12-21-2900 — SC Code / Title 12 / Chapter 21 / Article 21 / Section 12-21-2900
SECTION 12-21-2900. Proceedings against seized property deemed in rem.
Status: in_force

A proceeding against goods, wares, merchandise or other property seized under the provisions of this chapter shall be considered a proceeding in rem unless otherwise provided in this chapter.
S.C. Code Ann. § 12-37-2690 — SC Code / Title 12 / Chapter 37 / Article 21 / Section 12-37-2690
SECTION 12-37-2690. Assessment and collection of municipal taxes.
Status: in_force

A municipality may by contract authorize the county to assess and collect the municipal tax on motor vehicles. When so contracted, the provisions hereof shall be applicable to the municipal tax on vehicles. In such cases the duplicate and receipt above provided for shall also reflect the amount of municipal tax. A municipality that does not contract shall by ordinance provide for the date that taxes due on motor vehicles for each tax year are to be paid. All statutes providing for the collection of taxes shall be applicable to such municipal tax.
S.C. Code Ann. § 12-21-2500 — SC Code / Title 12 / Chapter 21 / Article 17 / Section 12-21-2500
SECTION 12-21-2500. Hearing on appeal; supersedeas; costs and disbursements.
Status: in_force

The hearing before the circuit judge shall be had upon the exceptions and objections so served upon the department and the case shall be disposed of as provided by law for appeals from the courts of magistrates. Or, if the circuit judge should decide that the ends of justice would be better attained, he may hear the full controversy de novo and render judgment in accordance with the law and facts. Serving notice of appeal upon the department shall not act as a supersedeas unless the appellant shall file with the department a good and sufficient bond to be approved by the department, conditioned upon the faithful observance of the requirements of this article and for the payment of any costs that may be lawfully taxed. And the costs and disbursements shall be the same as are provided in cases of appeals to the circuit courts from magistrates' courts.
S.C. Code Ann. § 12-23-220 — SC Code / Title 12 / Chapter 23 / Article 3 / Section 12-23-220
SECTION 12-23-220. Local licenses for carriers shall be good for interurban carriage.
Status: in_force

Any person who shall have paid a license or occupation tax in the city, town or county in which his principal place of business is situated for the purpose of conducting the business of transporting passengers or baggage for hire by means of carriage, hacks, omnibuses, drays or motor vehicles shall be exempt from the payment of any license or occupation tax in any other county, city or town to which or from which such passengers or baggage are transported and a license issued by an occupation tax paid to any county, city or town within the State by a person engaged in any such business shall be good in every county, city or town within the State. But nothing contained in this section shall permit the carrying on of the business exempted in this section within any incorporated city or town or within any other county, except the city, town or county in which the license is obtained or tax paid, except for the purpose of taking on and discharging passengers and baggage which is destined for another city, town or county, and this section shall apply to interurban business only.
S.C. Code Ann. § 12-54-43 — SC Code / Title 12 / Chapter 54 / Section 12-54-43
SECTION 12-54-43. Civil penalties and damages applicable to every tax or revenue law requiring return or statement filing with department.
Status: in_force

(A) Except as otherwise provided, the civil penalties imposed by this penalty section apply to every revenue or tax law of the State that provides for the filing with the department of a return or statement of the tax or the amount taxable. (B) The penalties described in this section must be added to and become a part of and collected as the tax imposed by the revenue or tax laws of this State. (C)(1) In the case of failure to file a return on or before the date prescribed by law, determined with regard to any extension of time for filing, there must be added to the amount required to be shown as tax on the return, a penalty of five percent of the amount of the tax if the failure is for not more than one month, with an additional five percent for each additional month or fraction of the month during which the failure continues, not exceeding twenty-five percent in the aggregate. (2) For the purpose of this subsection, the amount of tax required to be shown on the return must be reduced by the amount of any part of the tax which is paid on or before the date prescribed for payment of the tax and by the amount of any credit against the tax which may be claimed upon the return. (D) In case of failure to pay the amount shown as tax on any return on or before the date prescribed by law, determined with regard to any extension of time for paying, there must be added to the tax due a penalty of one-half of one percent of the amount of the tax if the failure is for not more than one month, with an additional one-half of one percent for each additional month or fraction of the month, during which the failure continues, not exceeding twenty-five percent in the aggregate. (E) In case of failure to pay any amount of any tax required to be shown on a return which is not shown, including an assessment within ten days of the date of the notice and demand for payment, there must be added to the amount of tax stated in the notice and demand one-half of one percent of the amount of the tax if the failure is for not more than one month, with an additional one-half of one percent for each additional month or fraction of a month during which the failure continues, not exceeding twenty-five percent in the aggregate. (F)(1) If part of an underpayment of tax or part of a claim for refund of tax paid is due to negligence or disregard of regulations, there must be added to the tax an amount equal to the sum of five percent of the underpayment or claimed refund and an amount equal to fifty percent of the interest payable under Section 12-54-25. (2) A portion of an underpayment attributable to fraud with respect to which a penalty is imposed under subsection (G) must not be considered under this subsection. (3) For purposes of this subsection, "negligence" includes a failure to make a reasonable attempt to comply with the provisions of this title, and "disregard" includes careless, reckless, or intentional disregard. (G)(1) If a part of an underpayment of tax required to be shown on a return is due to fraud, there must be added to the tax an amount equal to the sum of seventy-five percent of the portion of the underpayment which is attributable to fraud and an amount equal to fifty percent of the interest payable under Section 12-54-25 with respect to that portion for the period beginning on the last day prescribed by law for payment of the underpayment, determined without regard to any extension, and ending on the date of the assessment of the tax or, if earlier, the date of the payment of the tax. (2) If the department establishes that a portion of an underpayment is attributable to fraud, the entire underpayment must be treated as attributable to fraud, except that portion of the underpayment which the taxpayer establishes is not attributable to fraud. (3) In case of a joint return, this subsection applies to a spouse only if some part of the underpayment is due to the fraud of the spouse. (4) If a penalty is assessed under this subsection for an underpayment of tax which is required to be shown on a return, a penalty relating to failure to file the return or pay tax may not be assessed with respect to the portion of the underpayment which is attributable to fraud. (H) A person who must obtain a license or purchase stamps for identification purposes, and who fails to obtain or display the license properly, or to affix the stamps properly, or to comply with statutory provisions, is subject to a penalty of not less than fifty dollars nor more than five hundred dollars for each failure. For failure to obtain or display a license as prescribed in Sections 12-21-2720 and 12-21-2730, the penalty is fifty dollars for each failure to comply. (I) A person: (1)(a) who files what purports to be a return of the tax imposed by a provision of law administered by the department but which: (i) does not contain information on which the substantial correctness of the tax liability may be judged; or (ii) contains information that on its face indicates the liability is substantially incorrect; or (b) who files a claim, a protest, or document, other than a return, that contains information that on its face indicates its position is substantially incorrect; and (2) whose conduct is due to: (a) a position which is frivolous or groundless; or (b) a desire, which appears on the purported return, claim, protest, or document, to delay or impede the administration of state tax laws; (3) is liable to a penalty of five hundred dollars for the first filing, twenty-five hundred dollars for the second filing, and five thousand dollars for each subsequent filing. These penalties are in addition to all other penalties provided by law. (J) Whenever it appears to an administrative law judge that proceedings before him have been instituted or maintained by the taxpayer primarily for delay or that the taxpayer's position in the proceedings is frivolous or groundless, damages in an amount not to exceed five thousand dollars must be awarded to the State in the administrative law judge's decision. These damages must be assessed at the same time as the deficiency, paid upon notice and demand from the department, and collected as a part of the tax. (K) A failure to deposit or pay taxes deducted and withheld pursuant to Article 5, Chapter 8 subjects the withholding agent to a penalty of not less than ten dollars nor more than one thousand dollars. The penalty imposed by this item applies to failure to comply with the provisions of Section 12-54-250. (L) If a taxpayer asserts a value for property used in, or owned by, a business for property tax purposes that is fifty percent or more below the property's property tax value, there must be added to the tax an amount equal to the fifty percent of the underpayment which would have resulted if the value asserted had been accepted. (M) If a purchaser uses a resale, wholesale, or an exemption certificate issued or authorized by the department to purchase tangible personal property tax free which the purchaser knows is not excluded or exempt from the tax under the provisions of Chapter 36 of this title, then the purchaser, in addition to any other penalties due under this title, is liable for a penalty of five percent of the amount of the tax if the failure is for not more than one month, with an additional five percent for each additional month or fraction of the month during which the failure continues, not exceeding fifty percent in the aggregate. The provisions of this section do not apply to direct pay certificates. Editor's Note 2000 Act No. 399, SECTION 3.Z., provides, in pertinent part, as follows: "This section takes effect upon approval by the Governor, or as otherwise stated, except that ... subsection J.1. applies to taxable periods ending after December 31, 1999; subsection J.2. applies to tax returns due after October 31, 2000, and does not affect an action or proceeding commenced or a right accrued before October 1, 2000 ...." 2005 Act No. 161, SECTION 16.B, provides as follows: "This SECTION [adding subsection (L)] takes effect upon approval by the Governor and is applicable for tax years beginning after December 31, 2005."
S.C. Code Ann. § 12-36-150 — SC Code / Title 12 / Chapter 36 / Article 1 / Section 12-36-150
SECTION 12-36-150. "Transient construction property".
Status: in_force

"Transient construction property" means motor vehicles, machines, machinery, tools, or other equipment, other tangible personal property brought, imported, or caused to be brought into this State for use, or stored for use, in constructing, building, or repairing any building, highway, street, sidewalk, bridge, culvert, sewer or water system, drainage or dredging system, railway system, reservoir or dam, power plant, pipeline, transmission line, tower, dock, wharf, excavation, grading or other improvement or structure, or any part of it.
S.C. Code Ann. § 12-39-220 — SC Code / Title 12 / Chapter 39 / Section 12-39-220
SECTION 12-39-220. Property omitted from duplicate; appraisal and notification; limitation of back taxes.
Status: in_force

If the county assessor shall at any time discover that any real estate or new structure, addition, or improvement duly returned and appraised for taxation, has been omitted from the duplicate, he shall immediately appraise it and notify the auditor. Upon receiving notification from the assessor, the auditor shall charge it on the duplicate with the taxes of the current year and the simple taxes of each preceding year it may have escaped taxation subject to the limitations contained in this section. And if the owner of any real estate or new structure, addition, or improvement thereon, subject to taxation, has not returned or reported it for taxation, according to the requirements of this chapter, and it has not been appraised for taxation, the assessor shall, upon discovery thereof, appraise it and, upon notification from the assessor, the auditor shall charge it upon the duplicate, with the taxes of the then current year and the taxes of each preceding year it may have escaped taxation, and all applicable penalties upon such taxes of preceding years subject to the limitations contained in this section. The adjustments determined by the assessor may not extend back more than three prior years from the year the adjustments are determined but in no event back to a prior year before the year the addition on improvement was made. The term "improvement" for purposes of this section means a change to any real estate or structure which betters the value thereof while not constituting regular maintenance. Effect of Amendment 2015 Act No. 87, SECTION 28, rewrote the section.
S.C. Code Ann. § 12-28-120 — SC Code / Title 12 / Chapter 28 / Article 1 / Section 12-28-120
SECTION 12-28-120. Clarifying certain references to the term gallon.
Status: in_force

For purposes of this chapter, any reference to the term gallon with respect to liquefied natural gas means diesel gallon equivalent (DGE) and any reference to the term gallon with respect to compressed natural gas or liquefied petroleum gas means gasoline gallon equivalent (GGE). For any gaseous product for which a conversion factor is not provided for in this chapter, based on the best information available, the department shall establish a temporary conversion factor to determine the gallon equivalent. The department shall subsequently submit to the General Assembly a recommended legislative change for this conversion factor.
S.C. Code Ann. § 12-33-250 — SC Code / Title 12 / Chapter 33 / Article 3 / Section 12-33-250
SECTION 12-33-250. Collection and payment of license tax and additional sales tax; reports; deductions.
Status: in_force

Commencing with license taxes collected and paid after June 30, 1969, such taxes levied in respect to sales of alcoholic liquors pursuant to Sections 12-33-230 and 12-33-240 shall be collected and paid in the same manner and under the same conditions as the license taxes levied pursuant to Sections 12-33-410 and 12-33-460. The initial report to be made pursuant to this section shall be made on or before July 10, 1969, based on sales for the month of June, 1969. Commencing with license taxes required to be paid in July, 1969, and ending with such taxes to be paid in June, 1974, there shall be allowed each month a deduction from the amounts determined to be due under Sections 12-33-230 and 12-33-240. Such deduction shall be equal to one sixtieth (1⁄60 ) of the sum of: (1) the amount of the license taxes levied under Sections 12-33-230 and 12-33-240 and paid in July 1969, and (2) the dollar value of all stamps owned on June 30, 1969, evidencing payment in advance of sale of the license taxes levied under Sections 12-33-230 and 12-33-240.
S.C. Code Ann. § 12-37-2640 — SC Code / Title 12 / Chapter 37 / Article 21 / Section 12-37-2640
SECTION 12-37-2640. Auditor to determine assessed value of motor vehicle.
Status: in_force

The auditor shall determine the assessed value of the motor vehicle and shall calculate the amount of taxes on the vehicle. However, in the case of motor vehicles whose model year is fifteen years or more prior to the tax year, the assessed value is fifty dollars and in the case of a motor vehicle whose model year is less than fifteen years prior to the tax year, the assessed value must not be less than fifty dollars. The millage to be applied to motor vehicles licensed during January through December of each year must be that applied to other taxable property within the county, school district, special or tax district and, if applicable, the municipality for the preceding regular tax year.
S.C. Code Ann. § 12-69-20 — SC Code / Title 12 / Chapter 69 / Section 12-69-20
SECTION 12-69-20. Definitions.
Status: in_force

For purposes of this chapter: (1) "Company" means any corporation, partnership, limited liability company, or other business entity. (2) "Department" means the Department of Revenue. (3) "Motorsports entertainment complex" has the same meaning as provided in Section 12-21-2425. Editor's Note 2018 Act No. 257, SECTION 2, provides as follows: "SECTION 2. Except where specified otherwise, this act takes effect upon approval by the Governor and applies to tax years beginning after 2017."
S.C. Code Ann. § 12-60-510 — SC Code / Title 12 / Chapter 60 / Article 5 / Section 12-60-510
SECTION 12-60-510. Exhaustion of prehearing remedy; request for hearing before Administrative Law Court.
Status: in_force

(A) Before a taxpayer may seek a contested case hearing before the Administrative Law Court, he shall exhaust the prehearing remedy. (1) If a taxpayer requests a contested case hearing before the Administrative Law Court within ninety days of the date of the proposed assessment without exhausting his prehearing remedy because he failed to file a protest with the department, the administrative law judge shall dismiss the action without prejudice. If the taxpayer failed timely to provide the department with the facts, law, and other authority supporting his position, he shall provide them to the department. The administrative law judge shall then remand the case to the department for reconsideration in light of the new facts or issues unless the department elects to forego the remand. (2) If a taxpayer fails to file a protest with the department within ninety days of the date of the proposed assessment, the taxpayer is in default, and the department must issue an assessment for the taxes. The assessment may be removed by the Administrative Law Court for good cause shown, and the matter may be remanded to the department. (B) Upon remand the department has thirty days, or a longer period ordered by the administrative law judge, to consider the new facts and issues and amend its department determination. The department shall issue its amended department determination in the same manner as the original. The taxpayer has thirty days after the date the department's amended determination was sent by first class mail 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 department fails to issue its amended department determination within thirty days of the date of the remand, or a longer period ordered by the administrative law judge, the taxpayer may request again a contested case hearing. At the new hearing the facts, law, and other authority presented at the original hearing 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. § 12-37-280 — SC Code / Title 12 / Chapter 37 / Article 3 / Section 12-37-280
SECTION 12-37-280. Reimbursement of localities for tax loss due to homestead exemption.
Status: in_force

(A) A county, municipality, school district, and special district in which a person who has reached the age of sixty-five years receives a homestead property tax exemption must be reimbursed for the exemption from the Trust Fund for Tax Relief. The reimbursement must be made by the department on an annual basis on the terms and subject to the conditions as it may prescribe. (B) This section does not authorize property tax exemption other than as provided for by the laws and Constitution of this State.
S.C. Code Ann. § 12-36-2540 — SC Code / Title 12 / Chapter 36 / Article 25 / Section 12-36-2540
SECTION 12-36-2540. Duty to keep records and books.
Status: in_force

(A) Every person engaging in any business, for which a privilege or excise tax is imposed by this chapter, shall keep and preserve suitable records of the business, as considered necessary by the department, to determine the amount of tax due under this chapter. The taxpayer shall keep and preserve records, such as purchase invoices, for three years. Invoices must bear the name and address of the vendor. (B) Any person selling both at wholesale and at retail shall keep books which separately show the gross proceeds of wholesale sales and the gross proceeds of retail sales. If the records are not separately kept, all sales must be considered retail sales. (C) Every seller and every person storing, using, or otherwise consuming, in this State, tangible personal property purchased from a retailer shall keep records, receipts, invoices, and other pertinent papers in the form the department requires.
S.C. Code Ann. § 12-28-1170 — SC Code / Title 12 / Chapter 28 / Article 11 / Section 12-28-1170
SECTION 12-28-1170. Time for securing new bond or additional deposit; cancellation of license for unsatisfactory new bond or cash deposit.
Status: in_force

(A) If the department reasonably determines that the amount of the existing bond or cash deposit is insufficient to ensure payment to the State of the user fee and any penalty and interest for which the licensee is or may become liable, upon written demand of the department, the licensee shall file a new bond or increase the cash deposit. The department shall allow the licensee at least fifteen days to secure the increased bond or cash deposit. (B) The new bond or cash deposit must meet the requirements set forth in this chapter. (C) If the new bond or cash deposit required under this section is unsatisfactory, the department shall cancel the licensee's license certificate.
S.C. Code Ann. § 12-6-3460 — SC Code / Title 12 / Chapter 6 / Article 25 / Section 12-6-3460
SECTION 12-6-3460. Definitions.
Status: in_force

(A) As used in this section: (1) "Investment" means the total cost of acquisition, construction, erection, and installation of all real and personal property, whether owned or leased including, but not limited to, all realty, improvements, leasehold improvements, buildings, machinery, and office equipment, which is at any time incorporated into or associated with a qualified recycling facility. (2) "Recycling property" means all real and personal property, whether owned or leased including, but not limited to, all realty, improvements, leasehold improvements, buildings, machinery, and office equipment, incorporated into or associated with a qualified recycling facility. (3) "Qualified recycling facility" means a facility certified as a qualified recycling facility by a duly authorized representative of the department which includes all real and personal property incorporated into or associated with the facility located or to be located within this State that will be used by the taxpayer to manufacture or fabricate products for sale composed of at least fifty percent postconsumer waste material by weight or by volume. The minimum level of investment for a qualified recycling facility must be at least one hundred fifty million dollars incurred by the end of the fifth calendar year after the year in which the taxpayer begins construction or operation of the facility. (4) "Postconsumer waste material" means any product generated by a business or consumer which has served its intended end use and which has been separated from the solid waste stream for the purpose of recycling and includes, but is not limited to, scrap metal and iron, and used plastics, paper, glass, batteries, solar panels, turbines and related structures, and rubber. (B) A taxpayer who is constructing or operating a qualified recycling facility is allowed a credit in the amount of thirty percent of the taxpayer's investment in recycling property during the taxable year. This credit may be used to reduce any corporate income tax imposed by Section 12-6-530, sales or use tax imposed by the State or any political subdivision of the State, or corporate license fees imposed by Section 12-20-50 or any tax similar to these taxes. Any unused credit for a taxable year may be carried forward to subsequent taxable years until the credit is exhausted. If the recycling facility fails to meet the minimum investment within the time required by subsection (A)(3) of this section, the taxpayer shall increase its tax liability for the current taxable year by an amount equal to the amount of credit which was used to reduce any tax liability in earlier years. 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 2, in (A), in (3), in the first sentence, inserted "or fabricate", and in the second sentence, substituted "one hundred fifty million dollars" for "three hundred million dollars", and in (4), inserted "batteries, solar panels, turbines and related structures,".
S.C. Code Ann. § 12-23-40 — SC Code / Title 12 / Chapter 23 / Article 1 / Section 12-23-40
SECTION 12-23-40. department shall administer, enforce, and collect tax; rules and regulations.
Status: in_force

Such tax shall be paid to and collected by the department, and the department shall administer and enforce the tax and shall make rules and regulations pertinent to such enforcement, which shall have the full force and effect of law.
S.C. Code Ann. § 12-44-50 — SC Code / Title 12 / Chapter 44 / Section 12-44-50
SECTION 12-44-50. Contents of fee agreement; disposal of economic development property; reduction of fee.
Status: in_force

(A) A fee agreement must contain the requirement that a fee in lieu of property tax be paid as follows: (1) During the exemption period, the sponsor shall pay, or be responsible for payment, to the county the annual fee payment in connection with the economic development property which has been placed in service, in an amount not less than the property taxes that would be due on the economic development property if it were taxable but using: (a) an assessment ratio of not less than six percent, or four percent for those projects qualifying under the enhanced investment definition; (b) a millage rate that is, either: (i) fixed for the life of the fee; or (ii) is allowed to increase or decrease every fifth year in step with the average cumulative actual millage rate applicable to the project based upon the preceding five-year period; and (c) a fair market value for the economic development property: (i) if real property is constructed for the fee or is purchased in an arm's length transaction, the fair market value of real property is determined by using the original income tax basis for South Carolina income tax purposes without regard to depreciation, otherwise the property must be reported at its fair market value for ad valorem property taxes as determined by appraisal. The fair market value estimate established for the first year of the fee remains the fair market value of the real property for the life of the fee. The county and the sponsor or sponsor affiliate may instead provide in the fee agreement or any amendment thereto that any real property subject to the fee shall be reported at its fair market value for ad valorem property taxes as determined by appraisal as if such property were not subject to the fee; provided, the department may not undertake such an appraisal more than once every five years; (ii) fair market value for personal property is determined by using the original tax basis for South Carolina income tax purposes less depreciation allowable for property tax purposes, except that the sponsor is not entitled to extraordinary obsolescence; and (d) to establish the millage rate for purposes of subsection (A)(1)(b)(i) or the first five years millage under subsection (A)(1)(b)(ii), the millage rate must be no lower than the cumulative property tax millage rate levied by, or on behalf of, all taxing entities within which the project is located on either: (i) June thirtieth of the year preceding the calendar year in which the fee agreement is executed; or (ii) the millage rate in effect on June thirtieth of the calendar year in which the fee agreement is executed. (2) The fee calculation must be made so that the property, if taxable, is allowed all applicable property tax exemptions except the exemption allowed under Section 3(g), Article X of the Constitution of this State and the exemption allowed pursuant to Section 12-37-220(B)(32) and (34). (3) If the project subject to the fee agreement involves an investment of at least forty-five million dollars, the county and the sponsor may agree to pay the fees established in subsection (A)(1) based on an alternative payment method yielding a net present value of the fee schedule as calculated in subsection (A)(1) provided the sponsor agrees to a millage rate as established in subsection (A)(1)(b)(i). Net present value calculations must use a discount rate equivalent to the yield in effect for new or existing United States Treasury bonds of similar maturity as published during the month in which the fee agreement is executed. If no yield is available for the month in which the fee agreement is executed, the last published yield for the appropriate maturity available must be used. If there are no bonds of appropriate maturity available, bonds of different maturities may be averaged to obtain the appropriate maturity. (B)(1) If a sponsor disposes of an item of economic development property, the fee must be reduced by the amount of the fee applicable to that item of economic development property. Economic development property is disposed of only when it is scrapped or sold or it is removed from the project. If it is removed from the project, it is subject to ad valorem property taxes to the extent the property remains in the State. (2) If the sponsor used an alternative payment method as provided in subsection (A)(3), the fee applicable to the item of property which was disposed of must be recomputed in accordance with subsection (A)(1) and, to the extent that the amount which would have been paid with respect to this item under subsection (A)(1) exceeds the fee actually paid by the sponsor, the sponsor shall pay the difference with the next annual fee payment due after the item of property is disposed of. This amount is subject to interest as provided in Section 12-54-25. Editor's Note 2010 Act No. 290, SECTION 10.B, provides as follows: "This SECTION shall take effect in each county in the first property tax year in which a countywide reassessment program is implemented after December 31, 2010."
S.C. Code Ann. § 12-21-2724 — SC Code / Title 12 / Chapter 21 / Article 19 / Section 12-21-2724
SECTION 12-21-2724. Operation may be presumed lawful by department.
Status: in_force

Upon application being made for a license to operate any machine or apparatus under this article, the department may presume that the operation of the machine or apparatus is lawful and when a license has been issued for the operation thereof the sum paid for the license may not be refunded notwithstanding that the operation of the machine or apparatus is prohibited.
S.C. Code Ann. § 12-4-395 — SC Code / Title 12 / Chapter 4 / Article 3 / Section 12-4-395
SECTION 12-4-395. Authority to accept payment by credit card.
Status: in_force

The department may accept, on terms and conditions it establishes, payments to it by credit cards. This authority includes a determination not to accept credit card payments or to accept credit card payments only for certain classes of payments as specified by the department. Notwithstanding another provision of law, the State Treasurer may enter into contracts on behalf of the department by which the department may accept credit card payments. The department may withhold the actual cost of processing credit card payments from deposits of the payments and may treat these withholdings as reimbursements of the associated expenditures.
S.C. Code Ann. § 12-23-815 — SC Code / Title 12 / Chapter 23 / Article 11 / Section 12-23-815
SECTION 12-23-815. Information to form basis for assessments.
Status: in_force

The Department of Revenue shall issue assessments for the tax provided by this article based on information provided by the Department of Health and Environmental Control and the Revenue and Fiscal Affairs Office. Code Commissioner's Note At the direction of the Code Commissioner, references in this section to the offices of the former State Budget and Control Board, Office of the Governor, or other agencies, were changed to reflect the transfer of them to the Department of Administration or other entities, pursuant to the directive of the South Carolina Restructuring Act, 2014 Act No. 121, SECTION 5(D)(1). Pursuant to the directive to the Code Commissioner in 2018 Act No. 246, SECTION 10, "Revenue and Fiscal Affairs Office" was substituted for all references to "Office of Research and Statistics of the Revenue and Fiscal Affairs Office".
S.C. Code Ann. § 12-37-285 — SC Code / Title 12 / Chapter 37 / Article 3 / Section 12-37-285
SECTION 12-37-285. Incorporated municipalities may provide for homestead exemptions from municipal ad valorem taxes on real property.
Status: in_force

Any incorporated municipality in this State may by ordinance provide for homestead exemptions from municipal ad valorem taxes on real property for persons eligible for such exemptions under Section 12-37-250 and in amounts not exceeding those provided in that section. Exemptions may be in a lesser amount if the ordinance shall so provide. Applications for exemptions and other procedures related thereto shall be as prescribed in the ordinance providing for the exemption. Municipalities establishing homestead exemptions shall not receive reimbursement therefor from the general fund of the State.
S.C. Code Ann. § 12-21-2530 — SC Code / Title 12 / Chapter 21 / Article 17 / Section 12-21-2530
SECTION 12-21-2530. Method of collecting tickets; exception for season or subscription tickets.
Status: in_force

As each patron is admitted to a place the paid admissions to which are subject to the tax imposed by SECTION 12-21-2420, his ticket shall be collected and immediately torn in two parts, approximately through the center, one half given to the patron and the other half retained by the ticket taker. The provisions of this section shall not apply to season tickets or tickets for a series of admissions issued on account of subscription.
S.C. Code Ann. § 12-59-90 — SC Code / Title 12 / Chapter 59 / Article 1 / Section 12-59-90
SECTION 12-59-90. Execution of deeds and validation of certain deeds.
Status: in_force

All deeds for lands sold under the authority of Section 12-59-40 shall be made by the forfeited land commission of the county holding title thereto or by a majority of the members thereof and all conveyances heretofore made to and by the several forfeited land commissions, or by a majority of the members thereof, are declared valid and of full force and effect and to have been made in accordance with the provisions of this section. The forfeited land commission of any county, or a majority of the members thereof, may require the tax collector or other officer authorized by law to execute a deed to any land which may be bid in by the county auditor to convey such land to any purchaser to whom it may be sold by such forfeited land commission, or a majority of the members thereof, after such land has been bid in by the county auditor and before it has been conveyed to the forfeited land commission, and all conveyances of real property heretofore made by the tax collector or other officer authorized by law to execute such conveyances pursuant to authority and direction of any forfeited land commission, or a majority of the members thereof, are declared valid and effectual to convey title according to their respective terms, notwithstanding that they may have been made by the tax collector or other officer pursuant to authority or direction of only a majority of the members of any such commission. Effect of Amendment 2015 Act No. 87, SECTION 63, substituted "tax collector" for "sheriff" three times in the final sentence.
S.C. Code Ann. § 12-60-20 — SC Code / Title 12 / Chapter 60 / Article 1 / Section 12-60-20
SECTION 12-60-20. Legislative intent.
Status: in_force

It is the intent of the General Assembly to provide the people of this State with a straightforward procedure to determine a dispute with the Department of Revenue and a dispute concerning property taxes. The South Carolina Revenue Procedures Act must be interpreted and construed in accordance with, and in furtherance of, that intent.
S.C. Code Ann. § 12-8-1520 — SC Code / Title 12 / Chapter 8 / Article 13 / Section 12-8-1520
SECTION 12-8-1520. Withholding agents' duties to deposit and pay withholdings.
Status: in_force

(A)(1) Resident withholding agents who deposit and pay withholding to the Internal Revenue Service under the provisions of the Internal Revenue Code as defined in Section 12-6-40(A) and applicable regulations shall remit all South Carolina taxes withheld pursuant to this chapter on or before the date their federal withholding taxes are due. (2) If a resident withholding agent is required under the Internal Revenue Code to deposit withheld funds at a financial institution, then the withholding agent shall deposit the funds required to be withheld under this chapter at a financial institution selected by the State Treasurer, unless otherwise instructed by the department. (3) If a resident withholding agent is not required to deposit and pay federal withholding to the Internal Revenue Service under the provisions of the Internal Revenue Code and applicable regulations, the resident withholding agent shall remit South Carolina withholding to the department in accordance with subsection (B). (B) A nonresident withholding agent and a resident withholding agent described in (A)(3) must remit South Carolina taxes withheld under this chapter as follows: (1) on or before the fifteenth day of the month following the month in which the aggregate amount withheld is five hundred dollars or more; or (2) on or before the last day of the month following the quarter in which funds were withheld if the aggregate amount withheld in a calendar quarter is less than five hundred dollars. (C) In order to maintain conformity with the federal withholding system, the department may by rule adopt new federal withholding regulations. (D) Any withholding agent making at least twenty-four payments in a year must do so as provided in Section 12-54-250. Editor's Note 2005 Act No. 145, SECTION 20.C, provides as follows: "Section 12-8-1520(A)(2) of the 1976 Code, as amended in subsection A. of this section, takes effect July 1, 2005. The amendment to Section 12-8-1520 in the 1976 Code in subsection B. of this section applies for payments due after January 1, 2006."
S.C. Code Ann. § 12-21-5050 — SC Code / Title 12 / Chapter 21 / Article 25 / Section 12-21-5050
SECTION 12-21-5050. Dealer not to possess taxed marijuana or controlled substance without evidence that tax was paid.
Status: in_force

No dealer may possess any marijuana or controlled substance upon which a tax is imposed unless the tax has been paid on the marijuana or other controlled substance as evidenced by a stamp or other official indicia.
S.C. Code Ann. § 12-23-90 — SC Code / Title 12 / Chapter 23 / Article 1 / Section 12-23-90
SECTION 12-23-90. Taxes and penalties deemed a debt; lien thereof.
Status: in_force

The taxes and all penalties provided for in this article shall be held as a debt payable to the State by the person against whom they shall be charged and all such taxes, penalties and assessments shall be a first lien in all cases whatsoever upon all property of the person charged therewith.
S.C. Code Ann. § 12-43-296 — SC Code / Title 12 / Chapter 43 / Article 3 / Section 12-43-296
SECTION 12-43-296. Preparation of budgets and carry forward of positive general fund balances.
Status: in_force

In accordance with Section 7(b), Article X, of the Constitution of this State, political subdivisions, including school districts, of this State shall prepare and maintain annual budgets which provide for sufficient income to meet estimated expenses for each fiscal year. Notwithstanding any other provision of law, political subdivisions, including school districts, of this State may maintain and carry forward reasonable positive general fund balances from fiscal year to fiscal year including, but not limited to, those years in which property within a political subdivision or school district is subject to reassessment.
S.C. Code Ann. § 12-21-140 — SC Code / Title 12 / Chapter 21 / Article 1 / Section 12-21-140
SECTION 12-21-140. Payment of taxes; disposition of taxes collected; remittance sheets.
Status: in_force

All persons taxable under the provisions of this chapter shall pay such taxes to the department. The department shall remit to the State Treasurer all moneys collected under the provisions of this chapter and all such remittances shall be accompanied by a typewritten statement, showing the sources from which the taxes were derived. The department shall furnish the Comptroller General with a true copy of all remittance sheets which the department is required by this chapter to send to the State Treasurer.
S.C. Code Ann. § 12-36-550 — SC Code / Title 12 / Chapter 36 / Article 5 / Section 12-36-550
SECTION 12-36-550. Duration of license's validity; display of license; license not transferable or assignable.
Status: in_force

The license provided for in this article: (1) is valid so long as the person to whom it is issued continues in the same business, unless revoked by the department. It is presumed that a retailer is not continuing in the same business and must surrender the retail sales license if the retailer has no retail sales for twenty-four consecutive months. To allow the license to remain valid, the retailer may submit an affidavit to the department swearing that the business is continuing; (2) must at all times be conspicuously displayed at the place for which it was issued; (3) is not transferable or assignable.
S.C. Code Ann. § 12-60-2150 — SC Code / Title 12 / Chapter 60 / Article 9 / Section 12-60-2150
SECTION 12-60-2150. Filing claim for a refund; contents.
Status: in_force

(A) Subject to the limitations in Section 12-60-1750, and within the time limitation of Section 12-54-85(F), a property taxpayer may seek a refund of property taxes paid and assessed by the department by filing a claim for refund with the department if it originally assessed the property or the taxpayer believes the property is exempt, other than from the homestead exemption, from property taxes. (B) The department shall notify the counties affected by the claim for refund by notifying the chief executive officer, auditor, assessor, and treasurer of each affected county. A county auditor, upon notification, shall notify the chief administrative official of any local governing bodies affected by the claim for refund. (C) The claim for refund under this section must be mailed or delivered to the department, and must include the information required in Section 12-60-450(B), the fair market value, special use value, if applicable, and property classification of the property the taxpayer believes correct. If the claim for refund states the property is exempt, the claim for refund must state the basis on which exemption is claimed. (D) The appropriate division of the department shall determine what refund is due, if any, and give the taxpayer written notice of its determination as soon as practicable after a claim has been filed, but not later than six months after the date the claim for refund was filed with the department. If the department fails to timely issue a written notice of its determination, that failure is considered a written denial of the claim for refund. (E) A taxpayer may appeal the division's decision by filing a written protest with the department following the procedures provided in Section 12-60-2110. For purposes of complying with the provisions of Section 12-60-2110, the written denial of any part of a claim for refund is the equivalent of a property tax assessment notice. (F) The department shall consider the written protest, determine the correct property tax assessment, and issue a department determination in accordance with the provisions of Section 12-60-450(E). All appeals before the department must be conducted as provided in Section 12-60-450(C) through (E). (G) Even if a taxpayer has not filed a claim for refund, where no question of fact or law is involved, and it appears from the record that money has been erroneously or illegally collected from a taxpayer or other person under a mistake of fact or law, the department may, subject to the limitations in Section 12-60-1750, within the period specified in Section 12-54-85 and upon making a record in writing of its reasons, order a refund to the taxpayer or other person. (H) A property taxpayer or the local governing body who disagrees with the department determination may request a contested case hearing before the Administrative Law Court by filing the request in accordance with the Administrative Law Court rules within thirty days of the date of the department determination. 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, the administrative law judge shall dismiss the action without prejudice. If the taxpayer failed to provide the department with the facts, law, and other authority supporting his position, he shall provide the department with the facts, law, and other authority he failed to present to the department earlier. The administrative law judge shall then remand the case to the department for reconsideration in light of the new facts or issues unless the department elects to forego the remand. Upon remand the department has thirty days, or a longer period ordered by the administrative law judge, to consider the new facts and issues and amend its department determination. The department shall issue its amended department determination in the same manner as the original. The taxpayer has thirty days after the date the department amended determination was sent by first class mail 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 department fails to issue its amended department determination 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. Effect of Amendment 2018 Act No. 265, SECTION 8.F, in (B), in the first sentence, inserted "by notifying the chief executive officer, auditor, assessor, and treasurer of each affected county" at the end, and in the second sentence, substituted "the chief administrative official of any local governing bodies affected by the claim for refund" for "any affected municipalities or other political subdivisions"; in (D), in the first sentence, inserted ", but not later than six months after the date the claim for refund was filed with the department" at the end, and added the second sentence; and in (F), in the first sentence, substituted "written protest" for "claim" and "a department determination in accordance with the provisions of Section 12-60-450(E)" for "necessary orders".
S.C. Code Ann. § 12-6-4420 — SC Code / Title 12 / Chapter 6 / Article 33 / Section 12-6-4420
SECTION 12-6-4420. Method of accounting.
Status: in_force

(A) A taxpayer's method of accounting under this chapter must be the same as for federal income tax purposes. (B) If a taxpayer's method of accounting is changed for federal income tax purposes: (1) The method of accounting for South Carolina income tax purposes is changed. The taxpayer shall provide the department with a copy of the written permission received from the Internal Revenue Service. When written permission is not required to change a method of accounting, the taxpayer shall provide the department with a copy of the election or statement provided to the Internal Revenue Service. (2) Additional South Carolina income or deductions which result from adjustments that are necessary because of a change in the method of accounting are included in or deducted from income as provided in the Internal Revenue Code.
S.C. Code Ann. § 12-4-535 — SC Code / Title 12 / Chapter 4 / Article 5 / Section 12-4-535
SECTION 12-4-535. Department determinations.
Status: in_force

(A) The department may issue a department determination directing the appropriate county official to comply with all applicable state law relating to the valuation, assessment, or taxation of property. (B) Within thirty days of the date the department determination is mailed or hand delivered, the county must respond in writing by first class mail or hand delivery to the department and state its agreement or disagreement with the department determination. (C) If the county disagrees with, or fails to respond to, the department determination, the department by its director or designee or the county governing body by resolution may request a contested case hearing before the Administrative Law Court within thirty days after the date the county disagreement notice was, or should have been, mailed or hand delivered. A request for a contested case hearing before the Administrative Law Court must be made in accordance with its rules. (D) The county governing body by resolution may request a department determination on any state law regarding the valuation, assessment, or taxation of property. Within thirty days of a request by a county governing body, the department may issue, in its discretion, the determination, which must be issued by first class mail or hand delivery to the county.
S.C. Code Ann. § 12-6-2810 — SC Code / Title 12 / Chapter 6 / Article 21 / Section 12-6-2810
SECTION 12-6-2810. Deferral of taxes on income attributable to increase in gross income from foreign trading receipts.
Status: in_force

Payment of tax otherwise due under this chapter on income attributable to the increase in gross income from foreign trading receipts may be deferred until the taxpayer intentionally ceases exporting property, or until after three taxable years in which the taxpayer has no gross income from foreign trading receipts, whichever is earlier, provided the base amount defined in Section 12-6-2850(3) does not exceed five million dollars, and the taxpayer pays interest annually on the aggregate deferred tax at the base period T-bill rate. The interest is due on the date the taxpayer is required to file the annual return required by this chapter without regard to any extension.
S.C. Code Ann. § 12-36-940 — SC Code / Title 12 / Chapter 36 / Article 9 / Section 12-36-940
SECTION 12-36-940. Amounts that may be added to sales price because of tax.
Status: in_force

(A) Each retailer may add to the sales price as a result of the five percent state sales tax: (1) no amount on sales of ten cents or less; (2) one cent on sales of eleven through twenty cents; (3) two cents on sales of twenty-one through forty cents; (4) three cents on sales of forty-one through sixty cents; (5) four cents on sales of sixty-one through eighty cents; (6) five cents on sales of eighty-one cents through one dollar; (7) one cent additional for each twenty cents or major fraction of it over one dollar. (B) The inability, impracticability, refusal, or failure to add these amounts to the sales price and collect them from the purchaser does not relieve the taxpayer from the tax levied by this article. (C) For purposes of the state sales tax on accommodations and applicable combined state sales and local tax for counties imposing a local sales tax collected by the department on their behalf, retailers may add to the sales price an amount equal to the total state and local sales tax rate times the sales price. The amount added to the sales price may not be less than the amount added pursuant to subsection (A). In calculating the tax due, retailers may round a fraction of more than one-half of a cent to the next whole cent and a fraction of a cent of one-half or less must be eliminated. The inability, impracticability, refusal, or failure to add the tax to the sales price as allowed by this subsection and collect them from the purchaser does not relieve the taxpayer of his responsibility to pay tax.
S.C. Code Ann. § 12-49-1210 — SC Code / Title 12 / Chapter 49 / Article 9 / Section 12-49-1210
SECTION 12-49-1210. Records of notice; contents.
Status: in_force

The tax collector shall keep a record of each notice given pursuant to Section 12-49-1190 which must contain the date the notice was delivered, the method of delivery, the address to which the notice was delivered, and the name of the addressee of the notice.
S.C. Code Ann. § 12-6-560 — SC Code / Title 12 / Chapter 6 / Article 5 / Section 12-6-560
SECTION 12-6-560. Computation of resident individual's gross, adjusted gross, and taxable income.
Status: in_force

A resident individual's South Carolina gross income, adjusted gross income, and taxable income is computed as determined under the Internal Revenue Code with the modifications provided in Article 9 of this chapter and subject to allocation and apportionment as provided in Article 17 of this chapter.
S.C. Code Ann. § 12-6-5520 — SC Code / Title 12 / Chapter 6 / Article 41 / Section 12-6-5520
SECTION 12-6-5520. Notification to domestic or foreign corporation of failure to file return; penalty upon continued failure to comply.
Status: in_force

(A) The department shall notify a domestic or foreign corporation, as defined in Section 12-20-10(3) and (4), of its failure to comply with the provisions of this chapter and Chapter 20 of this title requiring the filing of returns. If the corporation fails to file the required return within sixty days of the notice, the department may provide the taxpayer's name to the Secretary of State. The department may not make an estimated assessment or issue any warrant based on an estimated assessment against a taxpayer prior to referring such taxpayer to the Secretary of State for administrative dissolution or revocation. (B) After referral from the department, the Secretary of State shall administratively dissolve a domestic corporation or revoke a foreign corporation's authority to transact business in this State.
S.C. Code Ann. § 12-20-70 — SC Code / Title 12 / Chapter 20 / Section 12-20-70
SECTION 12-20-70. License tax where combined return is filed; applicability of minimum license fee.
Status: in_force

When a combined income tax return is filed, the license fee provided for by this chapter is measured by the total capital and paid-in or capital surplus of each corporation considered separately without offset for investment of one corporation in the capital or surplus of another corporation in the group. The minimum license fee applies to each corporation in the combined group.
S.C. Code Ann. § 12-43-285 — SC Code / Title 12 / Chapter 43 / Article 3 / Section 12-43-285
SECTION 12-43-285. Certification of millage rates; excessive rates.
Status: in_force

(A) The governing body of a political subdivision on whose behalf a property tax is billed by the county auditor shall certify in writing to the county auditor that the millage rate levied is in compliance with laws limiting the millage rate imposed by that political subdivision. (B) If a millage rate is in excess of that authorized by law, the county treasurer shall either issue refunds or transfer the total amount in excess of that authorized by law, upon collection, to a separate, segregated fund, which must be credited to taxpayers in the following year as instructed by the governing body of the political subdivision on whose behalf the millage was levied. An entity submitting a millage rate in excess of that authorized by law shall pay the costs of implementing this subsection or a pro rata share of the costs if more than one entity submits an excessive millage rate.
S.C. Code Ann. § 12-21-1610 — SC Code / Title 12 / Chapter 21 / Article 11 / Section 12-21-1610
SECTION 12-21-1610. Restrictions on importation of beer or wine for sale; penalty.
Status: in_force

A person, firm, corporation, club, or an association or any organization within this State shall not bring, ship, transport, or receive into this State in any manner whatsoever any beer or wine as defined in Section 12-21-1010 for sale except duly licensed beer and wine wholesale distributors. A person, firm, corporation, club, or an association in violation of this section is subject to a penalty of not less than twenty-five dollars nor more than one thousand dollars, to be assessed and collected by the Department of Revenue in the same manner and with like effect as other taxes are collected.
S.C. Code Ann. § 12-37-720 — SC Code / Title 12 / Chapter 37 / Article 5 / Section 12-37-720
SECTION 12-37-720. Persons who shall return property of ward, minor child having no guardian, wife, lessee, absent, unknown or deceased person, corporation, partnership or other firm, and property held in trust or by receiver or public officer.
Status: in_force

The personal property of every ward shall be listed by his guardian; of every minor child, having no other guardian, by the father if living, if the father be dead by the mother if living and if the mother be dead or remarried by the person having it in charge; of every wife, by the husband, if living and sane and the parties are residing together and if the husband be dead, is insane or is not living with his wife, by the wife; of every person for whose benefit property is held in trust, by the trustee; of every deceased person, by the executor or administrator; of those whose property or assets are in the hands of receivers, by such receivers; of every firm, company, body politic or corporate, by the president or principal accounting officer, partner or agent thereof; of all persons in the hands or custody of any public officer or appointee of a court, by such officer or appointee; of those absent or unknown, by their agent or the person having such property in charge; of lessees of real property, by such lessees.
S.C. Code Ann. § 12-49-40 — SC Code / Title 12 / Chapter 49 / Article 1 / Section 12-49-40
SECTION 12-49-40. Property liable for distress and sale for delinquent taxes.
Status: in_force

All personal property subject to taxation shall be liable to distress and sale for the payment of taxes, in the manner provided in this title, and all real property returned delinquent by the county treasurer upon which the taxes shall not be paid by distress or otherwise shall be seized and sold as provided in this title. The distress and sale of personal property shall not be a condition precedent to seizure and sale of any real property under this title.
S.C. Code Ann. § 12-44-80 — SC Code / Title 12 / Chapter 44 / Section 12-44-80
SECTION 12-44-80. Distribution of fee payments.
Status: in_force

(A) For a project not located in an industrial development park, distribution of the fee payments on the project must be made in the same manner and proportion that the millage levied for school and other purposes would be distributed if the property were taxable but without regard to exemptions otherwise available to the project pursuant to Section 12-37-220. (B) For a project located in an industrial development park, distribution of the fee payments on the project must be made in the same manner provided for by the agreement between or among counties establishing the industrial development park. (C) Misallocations of the distribution of the fee payments on the project pursuant to this chapter may be corrected by adjusting later distributions, but these adjustments must be made in the same fiscal year as the misallocations. To the extent that distributions have been made improperly in previous years, claims for adjustment must be made within one year of the distribution.
S.C. Code Ann. § 12-37-270 — SC Code / Title 12 / Chapter 37 / Article 3 / Section 12-37-270
SECTION 12-37-270. Reimbursement for tax loss in counties allowing homestead exemption.
Status: in_force

(A) As provided in Section 11-11-150, there must be credited to the Trust Fund for Tax Relief in a fiscal year an amount sufficient to pay the reimbursement provided by this section. From the trust fund, the department annually shall pay to the county treasurer of the county in which the dwelling is situate for the account of each county, school district, or special district in it a sum equal to the amount of taxes that was not collected for the county, school district, or special district by reason of the exemption provided for in Section 12-37-250. The department also annually, from the trust fund, shall pay to the governing body of the municipality in which the dwelling is situate a sum equal to the amount of taxes that was not collected for the municipality by reason of the exemption provided for in Section 12-37-250. However, no reimbursement must be paid pursuant to this section for revenue for school operations not collected because of the exemption allowed pursuant to Section 12-37-250. The county treasurer and municipal governing body shall furnish the department on or before April first following the tax year, or during an extension authorized by the department not to exceed sixty days, an accounting or statement as prescribed by the department that reflects the amount of county, municipal, school district, or special district taxes that was not collected because of the exemption. Funds paid by the department as the result of an erroneous or improper application must be returned to the department for deposit in the general fund of the State. (B) Notwithstanding another provision of law, the department shall purchase and distribute the applications for the homestead exemption and the costs must be paid from the trust fund. (C) The department may promulgate regulations necessary to carry out the provisions of this section.
S.C. Code Ann. § 12-39-120 — SC Code / Title 12 / Chapter 39 / Section 12-39-120
SECTION 12-39-120. Auditor may enter and examine buildings (except dwellings) to ascertain value.
Status: in_force

For the purpose of enabling the auditor to determine the value of any taxable personal property and other improvements, he may enter and fully examine all buildings and structures (except dwellings), of whatever kind, which are not by law expressly exempt from taxation. Effect of Amendment 2015 Act No. 87, SECTION 24, substituted "value of any taxable personal property" for "value of buildings".
S.C. Code Ann. § 12-39-270 — SC Code / Title 12 / Chapter 39 / Section 12-39-270
SECTION 12-39-270. "Abatement book"; contents and use.
Status: in_force

The county auditor shall keep as a permanent record in his office a book to be known as the "Abatement Book", in which the county auditor enters separately each abatement of taxes granted and allowed. The abatement book must be kept so as to show in each case, under appropriate columns, the number of the page and the number of the line of the tax duplicate on which the item abated appears, the name of the taxpayer, the amount and kind of tax charged on the duplicate and for what year, the amount abated and date of abatement, in each case. If the tax is on property, the entry must include a description of property and the reason the abatement was applied for and allowed. After the abatement papers are entered, they must be filed in the auditor's office by consecutive numbering of each and the number on the abatement paper must be entered in the abatement book in which the paper is entered for easy reference. The abatement book must be kept by townships and summed up separately for each fiscal year, with a recapitulation showing at the end of the year the amount of state, county, school, poll, and other tax abated during the fiscal year in the whole county. Effect of Amendment 2015 Act No. 87, SECTION 30, deleted the last sentence, relating to the procedure for settlement between auditor and treasurer.
S.C. Code Ann. § 12-65-35 — SC Code / Title 12 / Chapter 65 / Section 12-65-35
SECTION 12-65-35. Area of site limitation.
Status: in_force

With respect to a site acquired by a taxpayer after December 31, 2007, the area of the site is limited to the land located within the boundaries where the textile manufacturing facility structure is located and does not include land located outside the boundaries of the structure.
S.C. Code Ann. § 12-55-90 — SC Code / Title 12 / Chapter 55 / Section 12-55-90
SECTION 12-55-90. Collection agencies.
Status: in_force

Collection agencies with which the department contracts under Sections 12-4-340 and 12-54-227 are also authorized to collect on behalf of the department overdue tax debts and the collection fee imposed by this chapter.
S.C. Code Ann. § 12-24-70 — SC Code / Title 12 / Chapter 24 / Section 12-24-70
SECTION 12-24-70. Affidavits.
Status: in_force

(A)(1) The clerk of court or register of deeds shall require an affidavit showing the value of the realty to be filed with a deed. The affidavit required by this section must be signed by a responsible person connected with the transaction, and the affidavit must state that connection. The clerk of court or register of deeds, at his discretion, may waive the affidavit requirement. (2) For deeds exempt from the provisions of this chapter, the value is not required to be stated on the affidavit, but the affidavit must state the reason the deed is exempt from the fee. (B) The clerk of court or register of deeds shall file these affidavits in his office. (C) A person required to furnish the affidavit who wilfully furnishes a false or fraudulent affidavit is guilty of a misdemeanor and, upon conviction, must be fined not more than one thousand dollars or imprisoned not more than one year, or both. (D) An affidavit is not required for an instrument or deed of distribution assigning, transferring, or releasing real property to the distributee of an estate pursuant to Section 62-3-907 as evidence of the distributee's title.
S.C. Code Ann. § 12-21-6510 — SC Code / Title 12 / Chapter 21 / Article 27 / Section 12-21-6510
SECTION 12-21-6510. Short title.
Status: in_force

This article may be cited as the "Tourism Infrastructure Admissions Tax Act".
S.C. Code Ann. § 12-37-610 — SC Code / Title 12 / Chapter 37 / Article 5 / Section 12-37-610
SECTION 12-37-610. Persons liable for taxes and assessments on real property; disabled veterans' property tax exemptions.
Status: in_force

(A) Each person is liable to pay taxes and assessments on the real property that, as of December thirty-first of the year preceding the tax year, he owns in fee, for life, or as trustee, as recorded in the public records for deeds of the county in which the property is located, or on the real property that, as of December thirty-first of the year preceding the tax year, he has care of as guardian, executor, or committee or may have the care of as guardian, executor, trustee, or committee. (B) Notwithstanding any other provision of law, a veteran of the Armed Forces of the United States, who is permanently and totally disabled as a result of a service-connected disability and who files with the department a certificate signed by the county service officer certifying this disability, and who otherwise meets the requirements of Section 12-37-220(B)(1) may immediately claim the exemption for the entire year in which the disability occurs. A surviving spouse may immediately claim the exemption for the entire year in the same manner as the veteran regardless of whether the veteran applied, filed for, or claimed the exemption. Additionally, a veteran who is permanently and totally disabled for any part of the year, or surviving spouse thereof, is entitled to the exemption for the entire year. In a year in which a disabled veteran, or surviving spouse thereof, owns a property for less than a year, any other owner, who is not a disabled veteran, or otherwise entitled to an exemption, is responsible for the property tax accrued on the property for the time in which he owned the property. Editor's Note 2024 Act No. 116, SECTION 4, provides as follows: "SECTION 4. This act takes effect upon approval by the Governor and applies to tax years beginning after 2023 and any open period less than three years." Effect of Amendment 2024 Act No. 116, SECTION 1, inserted the (A) designator and added (B).
S.C. Code Ann. § 12-28-2345 — SC Code / Title 12 / Chapter 28 / Article 23 / Section 12-28-2345
SECTION 12-28-2345. Records of receipt and shipment of petroleum products.
Status: in_force

A person who sells or offers for sale a petroleum product shall keep an accurate record of all lots of shipments of the product received by him and the products shipped by him. All delivery manifests, original and copies, shall show actual destination of products before they leave the terminal or location of origination. A person who alters shipping information on shipping documents involving petroleum products, unless the original and all copies are likewise adjusted and records amended, is guilty of a misdemeanor and, upon conviction, must be fined no more than five thousand dollars or imprisoned not more than one year, or both.
S.C. Code Ann. § 12-43-210 — SC Code / Title 12 / Chapter 43 / Article 3 / Section 12-43-210
SECTION 12-43-210. Uniform and equitable assessments; rules and regulations.
Status: in_force

(A) All property must be assessed uniformly and equitably throughout the State. The South Carolina Department of Revenue may promulgate regulations to ensure equalization which must be adhered to by all assessing officials in the State. (B) No reassessment program may be implemented in a county unless all real property in the county, including real property classified as manufacturing property, is reassessed in the same year.
S.C. Code Ann. § 12-36-950 — SC Code / Title 12 / Chapter 36 / Article 9 / Section 12-36-950
SECTION 12-36-950. Presumption as to gross proceeds; burden of proof; resale certificate.
Status: in_force

It is presumed that all gross proceeds are subject to the tax until the contrary is established. The burden of proof that the sale of tangible personal property is not a sale at retail is on the seller. However, if the seller receives a resale certificate signed by the purchaser stating that the property is purchased for resale, the liability for the sales tax shifts from the seller to the purchaser. The resale certificate must include the purchaser's name, address, retail sales tax license number, and any other provisions or information considered necessary by the department. The department may require the seller to provide information it considers necessary for the administration of this section.
S.C. Code Ann. § 12-59-310 — SC Code / Title 12 / Chapter 59 / Article 3 / Section 12-59-310
SECTION 12-59-310. Title of State by forfeiture prior to 1887 renounced.
Status: in_force

The State of South Carolina renounces all title by forfeiture for nonpayment of taxes to each and every parcel of land in the several counties of the State listed on the forfeited land record on December 24, 1887 and will treat them hereafter as the lands of the former owner, his heirs or assigns. But this renunciation of title is upon the reservation and condition that the State may hereafter collect by suit at law or other legal method from such lands a sum equal to the aggregate amount of all annual assessments for taxes with the penalties that might and would have been assessed and charged against such lands in case they had never been declared delinquent and forfeited. The retention of the possession and use of such lands for ninety days after December 24, 1887 by such former owner, his heirs or assigns shall be sufficient evidence of his acquiescence in and acceptance of the reservations and conditions of such renunciation of title.
S.C. Code Ann. § 12-21-800 — SC Code / Title 12 / Chapter 21 / Article 5 / Section 12-21-800
SECTION 12-21-800. "Tobacco products" defined.
Status: in_force

As used in Sections 12-21-620 and 12-21-780, "tobacco products" means cigars, cheroots, stogies, periques, granulated, plug cut, crimp cut, ready rubbed, and other smoking tobacco, snuff, snuff flour, cavendish, plug and twist tobacco, fine-cut, and other chewing tobacco, shorts, refuse scraps, clippings, cuttings and sweepings of tobacco, and other kinds and forms of tobacco, prepared in a manner to be suitable for chewing or smoking in a pipe or otherwise, or both for chewing or smoking, but does not include cigarettes.
S.C. Code Ann. § 12-63-10 — SC Code / Title 12 / Chapter 63 / Section 12-63-10
SECTION 12-63-10. Citation of chapter.
Status: in_force

This chapter may be cited as the "Energy Freedom and Rural Development Act".
S.C. Code Ann. § 12-4-750 — SC Code / Title 12 / Chapter 4 / Article 7 / Section 12-4-750
SECTION 12-4-750. Revocation of exempt status; imposition of tax and penalty.
Status: in_force

(A) The department may revoke tax-exempt status if the property does not qualify or continue to qualify for tax-exempt status under the provisions of the Constitution and the general laws of the State. (B) If the department finds within three years from the date that taxes would have been due on property that has been granted an exemption that the exemption was for any reason improperly granted due to incomplete, misleading, or fraudulent information furnished by the applicant or its agents, the department shall notify the appropriate county official, and the county auditor shall enter on the duplicate the taxes that would have been due for those years that the property escaped taxation, with an added ten percent penalty.
S.C. Code Ann. § 12-37-712 — SC Code / Title 12 / Chapter 37 / Article 5 / Section 12-37-712
SECTION 12-37-712. Access to marina records and premises.
Status: in_force

A marina must provide immediate access to its business records and premises to city, county, and state tax authority employees for the purpose of making a property tax assessment. For the purposes of this section, "marina" means a facility that provides mooring or dry storage for watercraft on a leased or rental basis, and "business records" means only the name and billing address of the person leasing or renting space for a boat in a marina, as well as the make, model, and year, if available.
S.C. Code Ann. § 12-2-85 — SC Code / Title 12 / Chapter 2 / Section 12-2-85
SECTION 12-2-85. Taxpayer immune from late payments due to "Year 2000" related computer billing delays.
Status: in_force

Notwithstanding any other provision of law, if a failure of a computer, software program, network, or database resulting from a "Year 2000" date change causes any kind of notice or bill, issued by the State or a political subdivision of the State, requiring payment to be made by a taxpayer to be mailed or forwarded late or otherwise untimely provided to the taxpayer, the taxpayer may not be penalized or assessed any penalties or interest for making a late payment.
S.C. Code Ann. § 12-6-3381 — SC Code / Title 12 / Chapter 6 / Article 25 / Section 12-6-3381
SECTION 12-6-3381. Premarital preparation course tax credit; form.
Status: in_force

There is allowed as a credit against the tax imposed pursuant to Section 12-6-510 an amount equal to fifty dollars for taxpayers who married during the taxable year and completed the requirements of Section 20-1-230. The credit must be claimed by means of a form prescribed by the South Carolina Department of Revenue containing that information required by the department for the accurate and efficient administration of this credit. Regardless of federal filing statutes, each spouse may only receive one non-refundable income tax credit of twenty-five dollars, for a maximum tax credit of fifty dollars per couple under this section.
S.C. Code Ann. § 12-6-3480 — SC Code / Title 12 / Chapter 6 / Article 25 / Section 12-6-3480
SECTION 12-6-3480. Tax credits.
Status: in_force

Notwithstanding any other provision of law: (1) Any credits under Title 38 may be applied against any taxes imposed under this chapter or license fees imposed under Chapter 20 of this title. (2) Any credits under this chapter or Chapter 14 of this title which are earned by a corporation included in a consolidated corporate income tax return under Section 12-6-5020 must be used and applied against the consolidated tax, unless otherwise specifically provided. (3) Any limitations upon the amount of liability for taxes or license fees that can be reduced by the use of a credit must be computed one credit at a time before another credit is used to reduce any remaining tax or license fee liability under this chapter or Chapter 20 of this title. The taxpayer may apply any credits arising under this chapter or Chapter 14 of this title in any order the taxpayer elects, and may apply a credit that is allowed for use against both taxes and license fees in any order, unless otherwise specifically provided, and against either one or both taxes and license fees in any given year, subject to specific limitations in the applicable credit statute and this item. (4) No credit amount may be used more than once. Unless otherwise provided by law, a tax credit administered by the department must be used to the extent possible in the year it is generated and cannot be refunded. (5) As used in this section, the term "tax credit" or " credit" means a statutorily directed or authorized reduction in the tax liability made after any applicable tax rates are applied. Editor's Note 2005 Act No. 145, SECTION 15.B, provides as follows: "Section 12-6-3480 of the 1976 Code, as amended by this section, applies for taxable years beginning after 2004."
S.C. Code Ann. § 12-6-2252 — SC Code / Title 12 / Chapter 6 / Article 17 / Section 12-6-2252
SECTION 12-6-2252. Allocation and apportionment of business income.
Status: in_force

(A) A taxpayer whose principal business in this State is (i) manufacturing or a form of collecting, buying, assembling, or processing goods and materials within this State, or (ii) selling, distributing, or dealing in tangible personal property within this State, shall make returns and pay annually an income tax that includes its income apportioned to this State. Its income apportioned to this State is determined by multiplying the net income remaining after allocation pursuant to Sections 12-6-2220 and 12-6-2230 by the sales factor defined in Section 12-6-2280. (B) If a sales factor does not exist, the remaining net income is apportioned to the business's principal place of business.
S.C. Code Ann. § 12-49-85 — SC Code / Title 12 / Chapter 49 / Article 1 / Section 12-49-85
SECTION 12-49-85. Uncollectible property tax, assessment, or penalty.
Status: in_force

(A) If the person officially charged with the collection of ad valorem taxes on real or personal property for a county determines that the tax, assessment, or penalty is uncollectible, he shall record that determination and the reason for it on a list he maintains. At least annually he shall provide the list to the county auditor, who may remove a particular determination from the duplicate list, but the auditor shall record the removal and the reason for it as prescribed by the department. (B) The reasons for removal of a tax, assessment, or penalty from the duplicate list may include, but are not limited to: (1) insufficient property of the person charged with the uncollectible tax, assessment, or penalty to collect it; (2) collection of the tax, assessment, or penalty has been enjoined by a competent court. (C) Subject to the provisions of Section 12-54-85(E), the auditor and the person officially charged with the collection of ad valorem taxes shall review the list annually. If it is later determined that the tax, assessment, or penalty was improperly removed from the duplicate list or is collectible, it must be returned to the duplicate list for collection, with all penalties and interest accruing. (D) Upon receipt of proof satisfactory to the county assessor that a derelict mobile home, as defined in Section 6-1-150, has been removed and disposed of in accordance with Section 6-1-150, the county auditor shall remove the derelict mobile home permanently from his records and the county auditor from the current duplicate. Upon this removal, any unpaid taxes, uniform service charges, assessments, penalties, costs of collection, and any other amounts billed on the tax notice, which are due as a result of the value of the derelict mobile home, are waived. All costs of removal and disposal are the responsibility of the owner of the derelict mobile home, and may be waived only by order of the magistrates court or if a local governing body has a program that covers removal and disposal costs. Effect of Amendment 2015 Act No. 87, SECTION 44, in (D), substituted "proof satisfactory to the county assessor" for "proof satisfactory to the county auditor", and substituted "from his records and the county auditor from the current duplicate" for "from the duplicate list".
S.C. Code Ann. § 12-6-3362 — SC Code / Title 12 / Chapter 6 / Article 25 / Section 12-6-3362
SECTION 12-6-3362. Small business jobs tax credit; alternate method.
Status: in_force

(A) A taxpayer eligible, pursuant to Section 12-6-3360(C)(2), for the jobs tax credits allowed pursuant to Section 12-6-3360 may elect to claim the applicable credit in the manner provided pursuant to subsection (B) of this section rather than as provided in Section 12-6-3360(C)(2). (B) Beginning with the year the new full-time jobs are created, the taxpayer is allowed a jobs tax credit in an amount equal to the credit amount calculated pursuant to Section 12-6-3360(C)(2) for not more than five consecutive years. A credit is not allowed for a year in which the new full-time job increase falls below the minimum level of two. (C) Except where altered by subsection (B) of this section, the provisions of Section 12-6-3360 are incorporated into this section.
S.C. Code Ann. § 12-21-690 — SC Code / Title 12 / Chapter 21 / Article 5 / Section 12-21-690
SECTION 12-21-690. Licenses shall not be transferable; operation of business pending granting of license.
Status: in_force

No license issued permitting the sale and distribution of tobacco products shall be transferable and any license issued to any person who shall afterwards retire from business shall be null and void. But anyone may be allowed to operate for ten days after purchase of stock in bulk, pending granting of a license upon application made promptly upon such purchase.
S.C. Code Ann. § 12-20-150 — SC Code / Title 12 / Chapter 20 / Section 12-20-150
SECTION 12-20-150. Department to administer provisions of chapter; rules and regulations.
Status: in_force

The department may promulgate regulations necessary to enforce and administer the provisions of this chapter. These regulations have the force of law.
S.C. Code Ann. § 12-28-2365 — SC Code / Title 12 / Chapter 28 / Article 23 / Section 12-28-2365
SECTION 12-28-2365. Remittance of fees on petroleum products.
Status: in_force

Fees must be remitted at the same time and on the same return as user fees imposed under Section 12-28-310, and all monies received under this section must be paid into the State Treasury as provided for in Section 12-28-2355(A) and (B). The monies must be turned over monthly by the department to the State Treasurer, as are other funds. The discount allowed for under Sections 12-28-955 and 12-28-960 are not allowed for payments made under Section 12-28-2355.
S.C. Code Ann. § 12-53-60 — SC Code / Title 12 / Chapter 53 / Section 12-53-60
SECTION 12-53-60. Provisions are cumulative.
Status: in_force

The provisions of this article shall be complementary to and in addition to any other provision of law.
S.C. Code Ann. § 12-16-1110 — SC Code / Title 12 / Chapter 16 / Article 11 / Section 12-16-1110
SECTION 12-16-1110. When tax is due; extensions; filing requirements; interest.
Status: in_force

(A) The tax imposed under this chapter is due and payable no later than nine months from the date of the decedent's death. (B) The personal representative of every estate subject to the tax imposed by this chapter who is required by the laws of the United States to file a federal estate tax return shall file with the Department of Revenue, on or before the date the federal estate tax return is required to be filed: (1) a return for the tax due under this chapter; and (2) a copy of the federal estate tax return. (C) In addition to the provisions of Section 12-54-70, if the personal representative has obtained an extension of time for filing the federal estate tax return, the filing required by subsection (B) is similarly extended until the end of the time period granted in the extension of time for the federal estate tax return. Upon obtaining an extension of time for filing the federal estate tax return, the personal representative shall provide the department with a copy of the instrument providing for this extension. (D) Except as provided in Section 12-16-910, the tax due under this chapter must be paid by the personal representative to the Department of Revenue at its office in Columbia not later than the date when the return covering this tax is required to be filed under subsection (B) or (C). If the tax is paid pursuant to subsection (C), interest, at a rate equal to the rate of interest established pursuant to Section 12-54-25, must be added for the period between the date when the tax would have been due had no extension been granted and the date of full payment.
S.C. Code Ann. § 12-43-335 — SC Code / Title 12 / Chapter 43 / Article 3 / Section 12-43-335
SECTION 12-43-335. Classification of assessed property of merchants and related businesses; classification of assessed property of manufacturers; classification of assessed property of railroads, private carlines, airlines, water, power, telephone, cable television, sewer and pipeline companies.
Status: in_force

(A) For the purpose of assessing property of merchants and related businesses, as provided by Section 12-37-970, the department shall follow the classifications of the most recent North American Classification System Manual, as follows: (1) Sector 23; (2) Sector 48, except subsectors 48551 and 48541; Sector 484, except subsectors 48412 and 48423; Sector 483, except subsector 483211; Sector 481, except subsector 481112; Sector 56; Sector 51, except subsectors 517, 5152, 51511, and 51512; Sector 22, except subsectors 221 and 2212; (3) Sector 42; (4) Sectors 44 and 45; (5) Sectors 71 and 81; (6) Sector 453; (B) For the purpose of assessing property of manufacturers as provided in Section 12-4-540(A), the department shall follow the classifications set out in Sectors 21, 31 to 33 of the most recent North American Industry Classification System Manual; however, establishments which publish newspapers, books, and periodicals which do not have facilities for printing or which do not actually print their publications are not classified as manufacturers, notwithstanding the provisions of Sectors 31 to 33, relating to printing, publishing, and allied industries. (C) For the purpose of assessing property of railroads, private carlines, airlines, water, power, telephone, cable television, sewer and pipeline companies, as provided in Section 12-4-540(A), the department shall follow the Sector 22 classification of the most recent North American Industry Classification System Manual, as follows: (1) Sector 482; (2) Sector 485, except subsectors 4851, 48521, 48531, 48541, 4859, and 488490; (3) Sector 424, except subsectors 48411, 48422, 492, 493, and 488490; (4) Sector 483, except subsectors 48311, 483113, 483211, and 483114; (5) Sector 481, except subsectors 4812 and 48811; (6) Sector 486; (7) Sector 51, except subsectors 51511 and 51512; (8) Sector 22, except subsectors 56292, 562211, 562212, 562213, 562219, 488119, 56291, 56171, 562998, 22133, and 22131.
S.C. Code Ann. § 12-37-930 — SC Code / Title 12 / Chapter 37 / Article 5 / Section 12-37-930
SECTION 12-37-930. Valuation of property; depreciation allowances for manufacturer's machinery and equipment; department may permit adjustment in allowance.
Status: in_force

All property must be valued for taxation at its true value in money which in all cases is the price which the property would bring following reasonable exposure to the market, where both the seller and the buyer are willing, are not acting under compulsion, and are reasonably well informed of the uses and purposes for which it is adapted and for which it is capable of being used. The fair market value for vehicles, watercraft, and aircraft must be based on values derived from a nationally recognized publication of vehicle valuations, except that the value may not exceed ninety-five percent of the prior year's value. However, acreage allotments or marketing quota allotments for a commodity established under a program of the United States Department of Agriculture is classified as incorporeal hereditaments and the market value of real property to which they are attached may not include the value, if any, of the acreage allotment or marketing quota. Fair market value of manufacturer's machinery and equipment used in the conduct of the manufacturing business, excluding vehicles, watercraft, and aircraft required to be registered or licensed by a state or federal agency, must be determined by reducing the original cost by an annual allowance for depreciation as stated in the following schedule. SCHEDULE In no event may the original cost be reduced by more than as provided in Section 12-37-935, except this limit is ninety percent for (1) custom molds and dies used in the conduct of manufacturing electronic interconnection component assembly devices for computers and computer peripherals; and (2) equipment used in the manufacture of tires by manufacturers who employ more than five thousand employees in this State and have over one billion dollars in capital investment in this State. Capital investment will be based upon the gross cost of assets in South Carolina as shown on the manufacturer's property tax and fee-in-lieu of property tax filings. In the year of acquisition, depreciation is allowed as if the property were owned for the full year. The term "original cost" means gross capitalized cost, including property on which the taxpayer made the election allowed pursuant to Section 179 of the Internal Revenue Code of 1986, as shown by the taxpayer's records for income tax purposes. For purposes of this paragraph, custom molds and dies used in the conduct of manufacturing electronic interconnection component assembly devices for computers and computer peripherals are molds and dies designed, produced, and conditioned to the special order of a manufacturer. Notwithstanding the percentage allowance stated in the schedule above, the department, after examination of the relevant facts, may permit an adjustment in the percentage allowance, with the total allowance not to exceed twenty-five percent, on account of extraordinary obsolescence. The department may set forth a depreciation allowance, instead of the depreciation allowance provided in this section, not to exceed twenty-five percent where the taxpayer can provide relevant data concerning a useful life of the machinery and equipment which is different from the period shown in this section. Editor's Note 2004 Act No. 187, SECTION 2.B, provides as follows: "In the case of machinery and equipment otherwise eligible for the depreciation allowed pursuant to Section 12-37-930 of the 1976 Code, as amended in subsection A of this section, if the project with which the machinery and equipment is associated is the subject of an inducement agreement between the project sponsor and the county, the initial inducement agreement must have been entered into between these parties after September 1, 2003."
S.C. Code Ann. § 12-20-160 — SC Code / Title 12 / Chapter 20 / Section 12-20-160
SECTION 12-20-160. Corporate license fee deemed to be tax.
Status: in_force

For purposes of this chapter and for purposes of administrative and enforcement provisions of this title, the corporate license fee is deemed to be a tax.
S.C. Code Ann. § 12-6-3415 — SC Code / Title 12 / Chapter 6 / Article 25 / Section 12-6-3415
SECTION 12-6-3415. Tax credit for research and development expenditures.
Status: in_force

(A) A taxpayer that claims a federal income tax credit pursuant to Section 41 of the Internal Revenue Code for increasing research activities for the taxable year is allowed a credit against any tax due pursuant to this chapter or Section 12-20-50 equal to five percent of the taxpayer's qualified research expenses made in South Carolina. For the purposes of this credit, qualified research expenses has the same meaning as provided for in Section 41 of the Internal Revenue Code. (B) The credit taken in any one taxable year pursuant to this section may not exceed fifty percent of the taxpayer's remaining tax liability after all other credits have been applied. Any unused credit may be carried over to the immediately succeeding taxable years, except that the credit carry-over may not be used for a taxable year that begins on or after ten years from the date of the qualified research expenses.
S.C. Code Ann. § 12-10-105 — SC Code / Title 12 / Chapter 10 / Section 12-10-105
SECTION 12-10-105. Annual fees.
Status: in_force

In addition to the application fee provided in Section 12-10-100, an additional annual fee of one thousand dollars must be remitted by those qualifying businesses claiming in excess of ten thousand dollars of job development credits or in excess of forty thousand dollars in job retraining credits in one calendar year. The fee is due for each project that is subject to a revitalization agreement that exceeds ten thousand dollars or retraining agreement that exceeds forty thousand dollars in one calendar year and must be remitted to the Department of Revenue to be used to reimburse the department for costs incurred auditing reports required pursuant to Section 12-10-80(A). The fee becomes due at the time the single project's claims for job development credits exceeds ten thousand dollars or job retraining credits exceed forty thousand dollars for that calendar year. Editor's Note 2014 Act No. 279, SECTION 4.C, provides as follows: "C. This section takes effect upon approval by the Governor and applies to tax years beginning after December 31, 2013." Effect of Amendment 2014 Act No. 279, SECTION 4.B, substituted "in excess of forty thousand dollars" for "in excess of ten thousand dollars" in the first sentence; in the second sentence, substituted "revitalization agreement that exceeds ten thousand dollars or retraining agreement that exceeds forty thousand dollars" for "revitalization or retraining agreement that exceeds ten thousand dollars"; and in the last sentence, substituted "exceeds ten thousand dollars or job retraining credits exceed forty thousand dollars" for "or job retraining credits exceeds ten thousand dollars".
S.C. Code Ann. § 12-54-100 — SC Code / Title 12 / Chapter 54 / Section 12-54-100
SECTION 12-54-100. Authority of department to conduct examination or investigation.
Status: in_force

(A) In the administration of a state tax law, the director or his duly authorized agent, for the purpose of ascertaining the correctness of a return or making a determination of or fixing tax liability, may examine or investigate the place of business, tangible personal property, facilities, computers, computer programs, electronic data, books, invoices, papers, records, memoranda, vouchers, other documents, equipment, or licenses of the taxpayer or other person bearing upon the matters required to be included on a return. (B) The taxpayer or other person and his agents and employees shall exhibit to the director these places and items and facilitate the examination or investigation. (C) A taxpayer, upon request, may delay the examination up to thirty days, except that the provisions of this subsection do not apply if there is reasonable evidence that the taxpayer is about to destroy or remove the items from the State or otherwise make them unavailable for examination or investigation. (D) The director may employ proper and reasonable audit methods necessary to the examination or investigation, including the use of sampling.
S.C. Code Ann. § 12-21-90 — SC Code / Title 12 / Chapter 21 / Article 1 / Section 12-21-90
SECTION 12-21-90. Refunds when goods have been shipped out of State; affidavit and acknowledgment.
Status: in_force

In case any goods, wares or merchandise upon which business or soft drinks license stamps or soft drinks license crowns have been placed or have been sold and shipped to a regular dealer in such articles in another state, the seller in this State shall be entitled to a refund of the actual amount of the tax paid upon condition that the seller in this State shall make affidavit that the goods were so sold and shipped and that he shall furnish from the purchaser a written acknowledgment that he has received such goods and the amount of stamps or crowns thereon, together with the name and address of the purchaser. Upon receipt of such affidavit and acknowledgment the department shall issue to the seller in this State its warrant or order upon the State Treasurer for the amount thereof, which warrant or order shall be paid by the State Treasurer or, in the case of soft drink license stamps or crowns, such stamps or crowns of sufficient value to cover the refund.
S.C. Code Ann. § 12-24-50 — SC Code / Title 12 / Chapter 24 / Section 12-24-50
SECTION 12-24-50. Remittance of fee.
Status: in_force

The fee imposed by this chapter must be remitted to the clerk of court or the register of deeds in the county in which the realty is located and recorded. If the realty is located in more than one county, the person having the deed recorded in a county must state by affidavit what portion of the value of the realty is in that county and payment of the fee must be made based on the proportionate value of the realty located in that county.
S.C. Code Ann. § 12-37-760 — SC Code / Title 12 / Chapter 37 / Article 5 / Section 12-37-760
SECTION 12-37-760. Auditor shall make return of personal property when individual does not; examination under oath; investigation.
Status: in_force

If any person shall refuse or neglect to make out and deliver to the auditor a statement of personal property, as provided in this chapter, or shall refuse or neglect to make and subscribe an oath as to the truth of such statement, or any part thereof, or in case of sickness or absence of such person the auditor shall proceed to ascertain, as near as may be, and make up and return a statement of the personal property, and the value thereof, with which such person shall be charged for taxation, according to the provisions of this chapter. To enable such auditor to make up such statement, he may examine any person under oath and ascertain, from general reputation and his own knowledge of facts, the character and value of the personal property of the person thus absent or sick or refusing or neglecting to list or swear. The auditor may return the lists so made up by him endorsed "Refused to List", "Refused to Swear", "Absent", or "Sick", as the case may be, and in his return, in tabular form, may write such words opposite the names of each of the persons so refusing or neglecting to list or swear or absent or sick. Effect of Amendment 2015 Act No. 87, SECTION 9, substituted "The auditor may return" for "The auditor shall return", and "may write such words" for "shall write such words".
S.C. Code Ann. § 12-6-2240 — SC Code / Title 12 / Chapter 6 / Article 17 / Section 12-6-2240
SECTION 12-6-2240. Apportionment of all income remaining after allocation.
Status: in_force

All income remaining after allocation pursuant to Sections 12-6-2220 and 12-6-2230 is apportioned in accordance with Section 12-6-2252, or one of the special apportionment formulas provided in Sections 12-6-2290 through 12-6-2310. Editor's Note 2007 Act No. 110, SECTION 55.E and 2007 Act No. 116, SECTION 60.B provide as follows: "This section takes effect for tax years after 2010."
S.C. Code Ann. § 12-51-55 — SC Code / Title 12 / Chapter 51 / Section 12-51-55
SECTION 12-51-55. Required bid on behalf of Forfeited Land Commission when property sold for ad valorem taxes.
Status: in_force

The officer charged with the duty to sell real property and mobile or manufactured housing for nonpayment of ad valorem property taxes shall submit a bid on behalf of the forfeited land commission equal to the amount of all unpaid property taxes, penalties, assessments including, but not limited to, assessments owed to a special taxing district established pursuant to Section 4-9-30, Chapter 19, Title 4, or an assessment district established pursuant to Chapter 15, Title 6, and costs including taxes levied for the year in which the redemption period begins. The forfeited land commission is not required to bid on property known or reasonably suspected to be contaminated. If the contamination becomes known after the bid or while the commission holds the title, the title is voidable at the election of the commission. Effect of Amendment 2015 Act No. 87, SECTION 56, twice substituted "forfeited land commission" for "Forfeited Land Commission", and deleted the prior last sentence, relating to the requirement that funds from sale to pay taxes during redemption period.
S.C. Code Ann. § 12-37-735 — SC Code / Title 12 / Chapter 37 / Article 5 / Section 12-37-735
SECTION 12-37-735. Transfer of personal property titled by state or federal agencies; proration of taxes; exceptions.
Status: in_force

(A) When ownership of personal property required to be titled by a state or federal agency, not including motor vehicles taxed pursuant to Article 21 of this chapter or units of manufactured housing, is transferred, the transferor's property tax year for the property ends on the transfer date and a new property tax year begins for the transferee. When the actual transfer date is not the first day of the month, for purposes of this section, the transfer date is deemed to be the first day of the next month. The auditor shall prepare prorated tax bills for each partial tax year and the transferor and transferee are liable only for that tax attributable to their respective periods of ownership and the lien for payment of property taxes is enforceable only for the collection of the taxes due from the transferee. (B) The provisions of this section apply only if the transferor files with the appropriate county auditor before the first penalty date for property taxes a form designed by the Department of Revenue, signed by the transferee in which the transferor assumes personal liability for his share of the taxes, and which provides that information necessary to prorate and bill the taxes. These prorated tax bills are due and payable as provided by law to the treasurer of the county where the tax would be due without regard to this section. The appropriate county auditor is the auditor of the county which is the situs of the property, or if the transferor is a resident individual, the auditor of the county of the transferor's domicile.
S.C. Code Ann. § 12-60-1740 — SC Code / Title 12 / Chapter 60 / Article 9 / Section 12-60-1740
SECTION 12-60-1740. Tax refunds; preference over other claims.
Status: in_force

If it is determined that any tax in excess of the amount due was paid to or collected by a county, municipality, or other political subdivision, the treasurer within thirty days of the final determination shall refund the taxes and penalties, if any, so paid. The refund must be paid in preference to other claims against the county, municipality, or other political subdivision together with interest determined in accordance with Section 12-54-25. The full faith and credit of the county, municipality, or other political subdivision, as the case may be, is pledged as security for the funds. A county treasurer may refund the tax from current tax collections of the county, municipality, or other political subdivision if the treasurer collected and distributed the incorrectly collected tax for the county, municipality, or other political subdivision. When the treasurer has no current taxes of the county, municipality, or other political subdivision or when the treasurer did not collect the tax, notice of the approved refund must be transmitted to the entity or entities that received or collected the tax, and that entity or entities shall provide for the refund from other sources. If a treasurer does not have available the necessary funds, he shall report the refund due to the governing body of the appropriate political subdivision, and the governing body shall provide for the payment.
S.C. Code Ann. § 12-6-3440 — SC Code / Title 12 / Chapter 6 / Article 25 / Section 12-6-3440
SECTION 12-6-3440. Tax credit for employee child care programs.
Status: in_force

(A) A taxpayer who employs persons who are residents of this State in any capacity may claim a credit against its state income tax, bank tax, or premium tax liability an amount equal to fifty percent of its capital expenditures in this State but no more than one hundred thousand dollars for costs incurred in establishing a child care program for its employees' children. (B) For purposes of this section, "expenditures for costs incurred in establishing a child care program" include, but are not limited to, expenditures, including mortgage or lease payments, for playground and classroom equipment, kitchen appliances, cooking equipment, real property, including improvements in this State, and donations to a nonprofit corporation as defined in Internal Revenue Code Section 501(c)(3) for purposes of establishing a child care program. If credit is taken for donations by a corporation, a deduction to arrive at the net income of the corporation is not allowed. The program and operation of the program must meet the licensing, registration, or certification standards prescribed by law. (C)(1) The taxpayer under subsection (A) is allowed as a credit against his state income tax, bank tax, or premium tax liability an amount not exceeding fifty percent of the child care payments incurred by the taxpayer to operate a child care program for his employees in this State, or made directly to licensed or registered independent child care facilities in the name of and for the benefit of an employee in this State of the taxpayer, which employee's children are kept at the facility during the employee's working hours. The payment may not exceed the amount charged to other children of like age and abilities of individuals not employed by the taxpayer. In addition, a taxpayer is allowed to include in the amount of the payment for calculation of the credit any administrative cost associated with payment to licensed or registered independent child care facilities not to exceed two percent. The credits allowed may not exceed three thousand dollars for each participating employee a year. (2) Where an employee in this State chooses to utilize the provisions of this subsection which authorize direct payments to licensed child care facilities not operated by the employer, expenses incurred in organizing and administering the direct payment program in the first year are also considered start-up expenses or expenditures for establishing a child care program and qualify for credit allowed by subsection (A). (3) For purposes of the credits allowed by this subsection, the taxpayer is required to retain information concerning the child care facility's federal identification number, license or registration number, payment amount, and in whose name and for whose benefit the payments were made. (D) The credits established by this section taken in any one tax year are also limited to an amount not greater than fifty percent of a taxpayer's state income tax, bank tax, or premium tax liability for that year. (E) A credit claimed under this section, but not used or available for use in a taxable year, may be carried forward for the next ten taxable years from the close of the tax year in which the expenditures are made until the amount of the credit is taken.
S.C. Code Ann. § 12-37-3160 — SC Code / Title 12 / Chapter 37 / Article 25 / Section 12-37-3160
SECTION 12-37-3160. Promulgation of regulations; circumstances constituting change in beneficial ownership; certification of details of property ownership; penalties for falsification.
Status: in_force

(A) The Department of Revenue may promulgate regulations to implement this article, including, without limitation, providing for those circumstances that constitute a change in the beneficial ownership of real property or an assessable transfer of interest not evidenced by transfer of fee simple title. The department shall examine the substance, rather than merely the form of the transfer, 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 assessable transfer of interest has occurred. (B)(1) Except as provided pursuant to item (2) of this subsection, the county assessor annually shall send to each real property owner of record, or the owner's agent of record, to the address of record, a certificate prescribed by the Department of Revenue which must be signed and returned by the property owner or the owner's agent certifying details of the ownership of the property. If the owner or owner's agent knowingly falsifies any detail on the certificate, then the owner or owner's agent is subject to a civil penalty imposed by the Department of Revenue, the county assessor, or an assessor appointed to handle multiple county assessments pursuant to an intergovernmental agreement, as applicable. The amount must not be less than twice the taxes lawfully due on the property or more than three times the taxes lawfully due on the property. This civil penalty is enforceable and collectable in the same manner as property tax. (2) The annual certificate requirement provided pursuant to item (1) of this subsection does not apply to a real property owner who is a natural person. However, the assessor periodically may send certificates to natural persons subject to the same requirements provided pursuant to item (1) of this subsection. (C) For purposes of this section, a "natural person" is an individual or group of individuals who directly owns real property outside of any legal entity. A natural person does not include a trustee, agent, officer, or member of a legal entity which has an ownership interest in real property. A legal entity includes, but is not limited to, a corporation, partnership, limited liability company, unincorporated association, or trust.
S.C. Code Ann. § 12-21-4130 — SC Code / Title 12 / Chapter 21 / Article 24 / Section 12-21-4130
SECTION 12-21-4130. Seizure of bingo equipment and cards.
Status: in_force

The department may seize bingo equipment or cards found in the possession of a promoter, a licensed nonprofit organization, or player which have been manufactured, altered, or changed in a manner so as to no longer make bingo a game of chance as defined in this article.
S.C. Code Ann. § 12-28-985 — SC Code / Title 12 / Chapter 28 / Article 9 / Section 12-28-985
SECTION 12-28-985. Floorstocks user fee report; accompanied by payment.
Status: repealed

The floorstocks user fee report required by Section 12-28-530(A) must be accompanied by payment of the floorstocks user fee calculated in accordance with Section 12-28-530(B). Payment must be made on or before the due date of that report. The floorstocks user fee imposed on inventory held outside of the bulk transfer system on the effective date of this chapter reportable under Section 12-28-530(A) is payable in two equal annual installments beginning twelve months after the effective date of the act. However, a person may pay the full amount due with a timely filed return and may take a fifteen percent discount. Editor's Note Section 12-28-530 was repealed by 2017 Act No. 40, SECTION 10, effective July 1, 2017.
S.C. Code Ann. § 12-36-2692 — SC Code / Title 12 / Chapter 36 / Article 25 / Section 12-36-2692
SECTION 12-36-2692. Notification required.
Status: in_force

(A) Each person to whom Section 12-36-2691 applies shall provide to its customers readily visible notification on invoices or other similar documentation that use tax is imposed on its sales and must be paid by the purchaser, unless otherwise exempt, on the storage, use, or consumption of the tangible personal property in this State. (B) A person complies with the notice requirement contained in subsection (A) if he provides a prominent linking notice on invoices or other similar documentation that directs its customers to information regarding the customer's use tax payment responsibilities. A linking notice complies with the provisions contained in this subsection if the notice reads as follows: "See important sales tax information regarding the tax that you may owe directly to your state of residence." (C) A person that is required to provide a linking notice pursuant to subsection (B) also must provide this notification on its Internet website and catalog.
S.C. Code Ann. § 12-6-3750 — SC Code / Title 12 / Chapter 6 / Article 25 / Section 12-6-3750
SECTION 12-6-3750. Nonrefundable tax credit for processing donated deer for charitable distribution.
Status: in_force

(A) There is allowed a nonrefundable credit against taxes imposed by this chapter for a meat packer, butcher, or processing plant licensed or permitted by this State or the United States Department of Agriculture that, during the tax year for which the credit is claimed, had a valid contract with any nonprofit organization to process deer for donation to any charitable organization engaged in distributing food to the needy. No portion of the donated deer may be used by a commercial enterprise. The amount of the credit is seventy-five dollars for each carcass processed and donated. The credit must be claimed in the year earned and may not be carried to any other taxable year. (B) For the purposes of this section, "process" means to skin, cut, bone, grind, package, or perform any butchering tasks necessary to prepare the meat for distribution and consumption. The processing must take place in a licensed or permitted establishment. Editor's Note 2016 Act No. 280, SECTION 2.B, provides as follows: "B. This section [amending (A)] applies to income tax years beginning after 2015." Effect of Amendment 2016 Act No. 280, SECTION 2, in (A), substituted "There is allowed" for "Beginning with the year 2008, there shall be allowed" in the first sentence, substituted "donated deer may be used" for "donated deer shall be used" in the second sentence, and substituted "the credit is seventy-five dollars" for "the credit shall be fifty dollars" in the last sentence.
S.C. Code Ann. § 12-60-2940 — SC Code / Title 12 / Chapter 60 / Article 9 / Section 12-60-2940
SECTION 12-60-2940. Claim for refund of personal property tax; request for contested case hearing following denial of claim.
Status: in_force

(A) Subject to the limitations in Section 12-60-1750, and within the time limitation of Section 12-54-85(F), a property taxpayer may seek a refund of property taxes assessed by the county auditor and paid, other than taxes paid on property the taxpayer claims is exempt unless the exemption is the homestead exemption, by filing a claim for refund with the county auditor who made the personal property tax assessment on the property for which the tax refund is sought. The auditor upon receipt of a claim for refund shall immediately notify the county treasurer and county assessor. A majority of these three officials shall determine the taxpayer's refund, if any, and shall notify the taxpayer in writing of their decision. (B) A taxpayer may appeal the decision by requesting a contested case hearing before the Administrative Law Court in accordance with its rules within thirty days of the written denial of the claim for refund. (C) If a taxpayer requests a contested case hearing before the Administrative Law Court without exhausting his prehearing remedy because he failed to file a claim for refund, the administrative law judge shall dismiss the action without prejudice. If the taxpayer failed to provide the auditor 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 auditor earlier. The administrative law judge shall then remand the case to the three county officials 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 three county officials have thirty days, or a longer period ordered by the administrative law judge, to consider the new facts and issues and amend their decision. The three county officials shall issue their amended decision in the same manner as the original. The taxpayer has thirty days after the date the taxpayer was notified of the amended decision 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 three county officials fail to issue their 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. § 12-36-2520 — SC Code / Title 12 / Chapter 36 / Article 25 / Section 12-36-2520
SECTION 12-36-2520. Tax liability when property delivered out of state; violations.
Status: in_force

If the seller delivers tangible personal property to the purchaser in a state other than South Carolina and receives from the purchaser a statement, given under oath, that the property was purchased for storage, use, or consumption outside of South Carolina and that the property will not be returned for storage, use, or consumption in South Carolina, the sales or use tax due on the transactions will be transferred to the purchaser if the statement contains a description of the property, the date of sale, the amount of the purchase price, and the city and state of delivery. The statement must be retained by the seller and, upon request forwarded to the department. The department may forward a copy of the statement to the taxing authority of the state of delivery. If the property is subsequently stored, used, or consumed in this State, the purchaser, in addition to the sales or use tax, shall pay a penalty in an amount equal to fifty percent of the tax.
S.C. Code Ann. § 12-21-2830 — SC Code / Title 12 / Chapter 21 / Article 21 / Section 12-21-2830
SECTION 12-21-2830. Record required of gross receipts; record subject to inspection; violations.
Status: in_force

Every person subject to a tax imposed by this chapter shall keep a record showing the value and the gross receipts derived from engaging in any business taxable under this chapter as shall be required by the department and such record shall at all times be subject to inspection by any agent of the department. If any person required under the provisions of this chapter to keep any records, books or papers (a) fails to keep such true and correct records, books or papers, either or all, (b) fails or refuse to submit them for the inspection of the department or its duly authorized agent or (c) willfully makes a false or fraudulent return, such person shall be guilty of a misdemeanor and, upon conviction, shall be subject to a fine of not less than fifty dollars nor more than two hundred dollars or imprisonment of not less than thirty days or more than twelve months or both, in the discretion of the court.
S.C. Code Ann. § 12-6-2850 — SC Code / Title 12 / Chapter 6 / Article 21 / Section 12-6-2850
SECTION 12-6-2850. Definitions.
Status: in_force

For purposes of this article: (1) "Export property" means property manufactured, produced, grown, or extracted to which value is added in this State for direct use, consumption, or disposition outside the United States. (2) "Foreign trading receipts" means receipts from invoices issued by a seller directly to an unrelated purchaser outside the United States from: (a) the sale, exchange, or other disposition of export property outside the United States; (b) the lease or rental of export property that is used by the lessee outside the United States; (c) the performance of services that is related and subsidiary to the sale, exchange, lease, rental, or other disposition of export property outside the United States by the South Carolina taxpayer including, but not limited to, maintenance and training services; (d) the performance of engineering, architectural, or consulting services for projects located outside the United States. (3) "Increase in gross income from foreign trading receipts" is the amount by which the gross income from foreign trading receipts during the applicable tax year exceeds a base amount equal to the average of annual gross income from foreign trading receipts over the three taxable years before the applicable taxable year. (4) "Base period T-bill rate" means the annual rate of interest determined by the department to be equivalent to the average investment yield of United States Treasury bills with maturities of fifty-two weeks which were auctioned during the one-year period ending on September thirtieth of the calendar year ending with or of the most recent calendar year ending before the close of the tax year of the taxpayer.
S.C. Code Ann. § 12-51-110 — SC Code / Title 12 / Chapter 51 / Section 12-51-110
SECTION 12-51-110. Personal property shall not be subject to redemption; purchaser's bill of sale and right of possession.
Status: in_force

For personal property, there is no redemption period subsequent to the time that the property is struck off to the successful purchaser at the delinquent tax sale. Upon payment by the successful purchaser and delivery of the duplicate warrant (i.e. tax receipt) with description and notation by the person officially charged with the collection of delinquent taxes, he shall deliver to the successful purchaser the following form properly executed which is his bill of sale and right of possession: "Sold to __________ at Delinquent Tax Sale on __________, who is the successful purchaser of personal property sold for delinquent taxes.
S.C. Code Ann. § 12-28-2750 — SC Code / Title 12 / Chapter 28 / Article 27 / Section 12-28-2750
SECTION 12-28-2750. Distribution of remainder of gasoline and fuel user fees to State Highway Fund.
Status: in_force

Subject to the provisions of Section 12-28-2910, the remainder of the proceeds from the gasoline and fuel user fees levied and provided for in this chapter must be remitted to the State Highway Fund.
S.C. Code Ann. § 12-6-5580 — SC Code / Title 12 / Chapter 6 / Article 41 / Section 12-6-5580
SECTION 12-6-5580. Failure to do an act deemed committed in person's county of residence.
Status: in_force

The failure to do an act required by or under the provisions of this chapter is deemed an act committed in the county of residence of the person failing to do the act.
S.C. Code Ann. § 12-16-1120 — SC Code / Title 12 / Chapter 16 / Article 11 / Section 12-16-1120
SECTION 12-16-1120. Amended return; assessment of deficiency; limitations period.
Status: in_force

(A) If the personal representative files an amended federal estate tax return, he shall immediately file with the department an amended return covering the tax imposed by this chapter, accompanying the same with a copy of the amended federal estate tax return. If the personal representative is required to pay an additional tax under this chapter pursuant to the amended return, he shall pay the tax, together with interest as provided in Section 12-54-25, at the time of filing the amended return. (B) If, upon final determination of the federal estate tax due, a deficiency is assessed, the personal representative shall, within sixty days after this determination, give written notice of the deficiency to the department. If any additional tax is due under this chapter by reason of this determination, the personal representative shall pay the additional tax, together with interest as provided in Section 12-54-25, at the same time he files the notice. (C) The limitations on assessment of taxes provided in this chapter do not expire any earlier than ninety days after the personal representative provides the department with the notice required in subsection (B).
S.C. Code Ann. § 12-24-110 — SC Code / Title 12 / Chapter 24 / Section 12-24-110
SECTION 12-24-110. Presumption concerning titles.
Status: in_force

When an instrument has been recorded it is presumed that all requirements of law affecting the title to the realty have been complied with.
S.C. Code Ann. § 12-37-620 — SC Code / Title 12 / Chapter 37 / Article 5 / Section 12-37-620
SECTION 12-37-620. Certain leasehold estates taxed until end of term; lease or contract must be recorded and contain certain information; sale of property for taxes.
Status: in_force

All leasehold estates hereafter established and held on a term of ninety-nine years or more or for a term certain renewable at the option of the lessee for an additional term of ninety-nine years or more shall be valued at the full value of the land and taxed to the lessee until the end of the term. Provided, however, that the lease or contract must be recorded with the clerk of court or register of mesne conveyance of the county where the property is located. The lease must contain the name and resident address of the lessee, the length of the lease and the real consideration therefor, and the derivation of title to the lessor and his resident address. Provided, further, if such property should be sold for taxes, only the leasehold interest can be sold and not the fee.
S.C. Code Ann. § 12-28-2520 — SC Code / Title 12 / Chapter 28 / Article 25 / Section 12-28-2520
SECTION 12-28-2520. Motor fuel licensee bond exemption based on statement of assets and liabilities.
Status: in_force

A motor fuel licensee may furnish the department with a statement of assets and liabilities, and if in the judgment of the department the property owned by the motor fuel licensee is sufficient to protect the State in the payment of all motor fuel user fees due, a bond is not required.
S.C. Code Ann. § 12-43-225 — SC Code / Title 12 / Chapter 43 / Article 3 / Section 12-43-225
SECTION 12-43-225. Multiple lot discounts; eligibility.
Status: in_force

(A) For subdivision lots in a plat recorded on or after January 1, 2001, a subdivision lot discount is allowed in the valuation of the platted lots only as provided in subsection (B) of this section, and this discounted value applies for five property tax years or until the lot is sold or a certificate of occupancy is issued for the improvement on the lot, or the improvement is occupied, whichever of them elapses or occurs first. When the discount allowed by this section no longer applies, the lots must be individually valued as provided by law. (B) To be eligible for a subdivision lot discount, the recorded plat must contain at least ten building lots. The owner shall apply for the discount by means of a written application to the assessor on or before May first of the year for which the discount is initially claimed. After initially qualifying for the discount provided in this section, no further application is required, unless ownership of the property changes. A property owner may make a late application for the discount provided in this section until the thirtieth day following the mailing of the property tax bill for the year in which his discount is claimed provided the application is in writing and accompanied by a one hundred dollar late application penalty, payable to the county treasurer for deposit to the county general fund. The value of each platted building lot is calculated by dividing the total number of platted building lots into the value of the entire parcel as undeveloped real property. (C) If a lot allowed the discount provided by this section is sold to the holder of a residential homebuilder's license or general contractor's license, the licensee shall receive the discount through the first tax year which ends twelve months from the date of sale if the purchaser files a written application for the discount with the county assessor within sixty days of the date of sale. (D)(1) For lots which received the discount provided in subsection (B) on December 31, 2011, there is granted additional eligibility for that discount in all property tax years beginning after 2011 and before 2017, in addition to any remaining period provided for in subsection (B). If ten or more lots receiving the discount under this item are sold to a new owner primarily in the business of real estate development, the new owner may make written application within sixty days of the date of sale to the assessor for the remaining eligibility period under this item. (2) For lots which received the discount provided in subsection (C) after December 31, 2008, and before January 1, 2012, upon written application to the assessor no later than thirty days after mailing of the property tax bill, there is granted additional eligibility for that discount in all property tax years beginning after 2011 and before 2017. If a lot receiving the additional eligibility under this item is transferred to a new owner primarily in the business of residential development or residential construction during its eligibility period, the new owner may apply to the county assessor for the discount allowed by this item for the remaining period of eligibility, which must be allowed if the new owner applied for the discount within thirty days of the mailing of the tax bill and meets the other requirements of this section. Editor's Note 2000 Act No. 346, SECTION 1B, provides as follows: "The provisions of Section 12-43-225 of the 1976 Code added by subsection A. of this section are not severable, and if a court of competent jurisdiction determines any part of the section to be unconstitutional or otherwise invalid, the entire section is therefore invalid and the provisions of Section 12-43-224 of the 1976 Code shall remain operative to provide multiple lot discounts." 2012 Act No. 179, SECTIONS 1.B. and 5, provide as follows: "B. No refund is allowed due to the amendments to Section 12-43-225 of the 1976 Code, as contained in this SECTION." "SECTION 5. This act takes effect upon approval by the Governor and applies to property tax years beginning after 2011." 2014 Act No. 277, SECTION 2, provides as follows: "SECTION 2. This act takes effect upon approval by the Governor and applies to property tax years beginning after 2013." Effect of Amendment 2014 Act No. 277, SECTION 1, in subsection (D), in two places, substituted "additional year of eligibility for that discount in property tax years 2012, 2013, 2014, and 2015" for "additional three years of eligibility for that discount in property tax years 2012, 2013, and 2014". 2016 Act No. 237, SECTION 1, amended (D), providing an additional year of eligibility in certain circumstances.
S.C. Code Ann. § 12-36-520 — SC Code / Title 12 / Chapter 36 / Article 5 / Section 12-36-520
SECTION 12-36-520. Bond requirement for retailers without permanent sales location.
Status: in_force

Before doing business in this State or receiving a retail license, retailers subject to the license requirements of this article not having a permanent retail sales location may be required to make a cash deposit or post bond. The bond, determined by the department, must be equal to at least the retailers annual sales tax liability.
S.C. Code Ann. § 12-16-1200 — SC Code / Title 12 / Chapter 16 / Article 11 / Section 12-16-1200
SECTION 12-16-1200. Mandamus to compel appearance or production of documents.
Status: in_force

In case of the refusal or neglect of any person summoned under the provisions of this chapter by the department to appear before it and produce books, papers, or securities, the department may apply to any justice of the Supreme Court or circuit judge for a mandamus to compel obedience to the summons and the hearing thereon may be had in Richland County or any other convenient county.
S.C. Code Ann. § 12-45-78 — SC Code / Title 12 / Chapter 45 / Section 12-45-78
SECTION 12-45-78. Refund of overpayments.
Status: in_force

If a homestead exemption is granted pursuant to Section 12-37-250 or a residential classification is made pursuant to Section 12-43-220(c) after payment of the property tax for that year, a resulting overpayment must be refunded to the owner of record at the time the exemption is granted or the classification is made.
S.C. Code Ann. § 12-43-370 — SC Code / Title 12 / Chapter 43 / Article 3 / Section 12-43-370
SECTION 12-43-370. Electronic property tax bill and receipt.
Status: in_force

(A) A county may allow a taxpayer to elect to receive his property tax bill and receipt in electronic form, and if the taxpayer makes the election, the county shall email the property tax bill and receipt each year unless the taxpayer elects to no longer obtain his bill and receipt electronically. The date the property tax bill or receipt is sent electronically is considered the date the bill or receipt is mailed. Each county may determine to which classes of property this section applies. The county shall maintain a record of the taxpayer's election to participate and retain the date of the electronic transmission of the property tax bill or receipt as proof they were sent. This section does not apply to delinquent notices. (B) Each county electing to utilize the provisions of this section shall create an application process to allow a taxpayer to submit his email address to the county. A county electing to utilize the provisions of this section shall advertise the application process for two weeks in a newspaper printed and circulated in the county and may publish the application process on the county's website or on the property tax bill.
S.C. Code Ann. § 12-63-20 — SC Code / Title 12 / Chapter 63 / Section 12-63-20
SECTION 12-63-20. Tax credits; alternative fuels and other energy sources.
Status: in_force

(A)(1) An incentive payment for an alternative fuel purchase is provided beginning after June 30, 2009, and ending before July 1, 2012, and shall be provided from the general fund, excluding revenue derived from the sales and use tax as follows: (a) five cents to the retailer for each gallon of E70 fuel or greater sold, provided that the ethanol-based fuel is subject to the South Carolina motor fuel user fee; (b) twenty-five cents to the retailer for each gallon of pure biodiesel fuel sold so that the biodiesel in the blend is at least two percent B2 or greater, provided that the qualified biodiesel content fuel is subject to the South Carolina motor fuel user fee. Biodiesel fuel is a fuel for motor vehicle diesel engines comprised of vegetable oils or animal fats and meeting the specifications of the American Society of Testing and Materials (ASTM) D6751 or (ASTM) D975 blended stock; and (c) twenty-five cents to the retailer or wholesaler for each gallon of pure biodiesel fuel sold as dyed diesel fuel for "off-road" uses, so that the biodiesel in the blend is at least two percent B2 or greater. (2) The payments allowed pursuant to this subsection must be made to the retailer upon compliance with verification procedures set forth by the Department of Agriculture. (B)(1) An incentive payment for production of electricity or energy is provided pursuant to subitems (a) and (b), beginning after June 30, 2008, and ending before July 1, 2018, and shall be provided from the general fund, excluding revenue derived from the sales and use tax as follows: (a) One cent per kilowatt-hour (kwh) for electricity produced from biomass resources in a facility not using biomass resources before June 30, 2008, or facilities which produce at least twenty-five percent more electricity from biomass resources than the greatest three-year average before June 30, 2008, up to a maximum of one hundred thousand dollars per year per taxpayer for five years. The incentive payment is also applicable to electricity from a qualifying facility placed in service and first producing electricity on or after July 1, 2008. The incentive payment extends for five years, and ends on July 1, 2013, or five years from the date the facility was placed in service and first produced electricity. In no case shall the incentive payment apply after June 30, 2018. (b) Thirty cents per therm (100,000 Btu) for energy produced from biomass resources in a facility not using biomass resources before June 30, 2008, or facilities which utilize at least twenty-five percent more energy from biomass resources than the greatest three-year average before June 30, 2008, up to a maximum of one hundred thousand dollars per year per taxpayer for five years. The incentive payment is also applicable to energy from a qualifying facility placed in service and first producing energy on or after July 1, 2008. The incentive payment extends for five years, and ends on July 1, 2013, or five years from the date the facility was placed in service and first produced energy. In no case shall the incentive payment apply after June 30, 2018. The incentive payment for the production of electricity or thermal energy may not be claimed for both electricity and energy produced from the same biomass resource. (2) For purposes of this subsection, a biomass resource means wood, wood waste, agricultural waste, animal waste, sewage, landfill gas, and other organic materials, not including fossil fuels. (C) The Department of Revenue may prescribe forms and procedures, issue policy documents, and distribute funds as necessary to ensure the orderly and timely implementation of the provisions of this section. The Department of Revenue shall coordinate with the Department of Agriculture as necessary.
S.C. Code Ann. § 12-49-1200 — SC Code / Title 12 / Chapter 49 / Article 9 / Section 12-49-1200
SECTION 12-49-1200. Form of notice.
Status: in_force

(A) Except as provided in subsection (B), the form of the notice required by Section 12-49-1190 must be substantially as follows: "DELINQUENT TAXES NOTICE TO LIENHOLDER Notice is given to ________________ as the holder of a certain lien on the mobile or manufactured home below described, that there are now due and unpaid taxes for the year(s) _________________ in the amount of $___________ with accrued costs of $ ___________ for which a tax execution has been issued and levy made upon the described home owned by __________________________. The home will be sold unless the taxes are paid within forty-five days from delivery of this notice as provided by law. Description of Mobile or Manufactured Home Levied Upon ___________________________________________________ Make or Model of Mobile or Manufactured Home ___________________________________________________ Year of Home and Full Serial Number ___________________________________________________ Owner's Name and Address ___________________________________________________ Tax Collector ___________________________________________________ Address ___________________________________________________ Date _____________________." (B) For liens created before January 1, 1995, the form of the notice required by Section 12-49-1190 must be substantially as follows: "DELINQUENT TAXES NOTICE TO LIENHOLDER Notice is given to ________________ as the holder of a certain lien on the mobile or manufactured home below described, that there are now due and unpaid taxes for the year(s) ________________ in the amount of $___________ with accrued costs of $ ___________ for which a tax execution has been issued and levy made upon the described home owned by __________________________. The home will be sold unless the taxes are paid within forty-five days from delivery of this notice as provided by law. Description of Collateral ___________________________________________________ VIN Number ___________________________________________________ Owner's Name and Address ___________________________________________________ Tax Collector ___________________________________________________ Address ___________________________________________________ Date _____________________."
S.C. Code Ann. § 12-28-750 — SC Code / Title 12 / Chapter 28 / Article 7 / Section 12-28-750
SECTION 12-28-750. Perfection by refund claim filed by end user for fuel used to operate machinery.
Status: in_force

The exemptions per use pursuant to Section 12-28-710(7) must be perfected by refund claim filed by the end user who shall provide evidence of an allocation of use satisfactory to the department.
S.C. Code Ann. § 12-21-2860 — SC Code / Title 12 / Chapter 21 / Article 21 / Section 12-21-2860
SECTION 12-21-2860. Department authorized to conduct inspections.
Status: in_force

The department may enter upon the premises of any taxpayer or the business premises of any other person and examine or cause to be examined by any agent or representative designated by it for that purpose any books, papers, records, memoranda, commodities or other things bearing upon the amount of taxes payable and secure from such taxpayer or other person any other information directly or indirectly concerned in the enforcement of this chapter.
S.C. Code Ann. § 12-37-3240 — SC Code / Title 12 / Chapter 37 / Article 26 / Section 12-37-3240
SECTION 12-37-3240. Exemptions from boat and watercraft tax.
Status: in_force

The provisions of this article do not apply to a boat, boat motor, or watercraft exempt from ad valorem taxation pursuant to Section 12-37-220(B)(38)(a) or classified as a primary or secondary residence pursuant to Section 12-37-224(B).
S.C. Code Ann. § 12-23-470 — SC Code / Title 12 / Chapter 23 / Article 7 / Section 12-23-470
SECTION 12-23-470. Municipal authorities of incorporated city or town may require license.
Status: in_force

Nothing contained in this article shall be construed to prevent the municipal authorities of any incorporated city or town in this State from levying and collecting such fines or licenses as may be imposed by such municipal authorities.
S.C. Code Ann. § 12-49-910 — SC Code / Title 12 / Chapter 49 / Article 7 / Section 12-49-910
SECTION 12-49-910. Levy on personalty subject to tax lien; service of process.
Status: in_force

The tax collector may levy upon and seize the personal property of a defaulting taxpayer by serving personally upon the delinquent taxpayer and the owner of such personal property, if it has been sold or transferred subject to the tax lien, a written notice that the specific personal property of the defaulting taxpayer has been seized pursuant to the direction and provisions of the particular delinquent tax execution. A description of such personal property as entered on the return of the taxpayer shall be a sufficient description of the personal property so seized. If the delinquent taxpayer or owner of such personal property is absent from the county or cannot be found therein, then service of such notice upon the agent, tenant, servant or employee of such delinquent taxpayer or owner of such personal property or other person in the custody, possession or control of it shall be sufficient. If the delinquent taxpayer or owner of such personal property cannot be found and there is no person in the custody, possession or control of it, such service shall be made by posting such notice on the building or at the place where said personal property is located. Effect of Amendment 2015 Act No. 87, SECTION 45, amended the section by removing the sheriff from tax sale collection process.
S.C. Code Ann. § 12-21-4240 — SC Code / Title 12 / Chapter 21 / Article 24 / Section 12-21-4240
SECTION 12-21-4240. License to manufacture, distribute or use bingo cards.
Status: in_force

Each manufacturer, distributor, organization, or promoter must be licensed to manufacture or distribute, or use bingo cards. The department shall charge an annual license fee of five thousand dollars for each manufacturer and two thousand dollars for each distributor. A license issued by the department under this section is renewable annually unless canceled or terminated. No license issued under this section is transferable or assignable.
S.C. Code Ann. § 12-37-2410 — SC Code / Title 12 / Chapter 37 / Article 19 / Section 12-37-2410
SECTION 12-37-2410. Definitions.
Status: in_force

As used in this article: (a) "Aircraft" means any contrivance, used or designed for navigation or flight through the air. (b) "Airline company" means any person who undertakes, directly or indirectly, to engage in the regularly scheduled transportation by aircraft of persons or property for hire in interstate, intrastate or international transportation. (c) "Operated" or "operation" means landings or takeoffs of aircraft by any airline company as defined herein. (d) "Department" means the South Carolina Department of Revenue. (e) "Person" means any individual, corporation, firm, partnership, company or association, and includes a guardian, trustee, executor, administrator, receiver, conservator or any person acting in a fiduciary capacity therefor. (f) "Plane hours" means and includes for each type of model of aircraft all hours in flight and all hours on the ground.
S.C. Code Ann. § 12-16-210 — SC Code / Title 12 / Chapter 16 / Article 3 / Section 12-16-210
SECTION 12-16-210. Short title of article.
Status: in_force

This article may be cited as the "Uniform Act on Interstate Compromise and Arbitration of Death Taxes".
S.C. Code Ann. § 12-28-2320 — SC Code / Title 12 / Chapter 28 / Article 23 / Section 12-28-2320
SECTION 12-28-2320. Inspector interested in manufacture or vending of gasoline, illuminating or heating oil.
Status: in_force

Any inspector who, while in office, is interested, directly or indirectly, in the manufacture or vending of any gasoline or illuminating or heating oil is subject to the provisions of Section 12-58-110.
S.C. Code Ann. § 12-28-340 — SC Code / Title 12 / Chapter 28 / Article 3 / Section 12-28-340
SECTION 12-28-340. Petroleum product and ethanol blenders requirements imposed on terminal; blender of record; Renewable Identification Number trading system.
Status: in_force

(A) Regardless of other products offered, a terminal, as defined in Section 12-28-110(56), located within the State must offer a petroleum product that has not been blended with ethanol and that is suitable for subsequent blending with ethanol. (B) A person or entity must not take any action to deny a distributor, as defined in Section 12-28-110(17), or retailer, as defined in Section 12-28-110(52), who is doing business in this State and who has registered with the Internal Revenue Service on Form 637(M) from being the blender of record afforded them by the acceptance by the Internal Revenue Service of Form 637(M). (C) A distributor or retailer and a refiner must utilize the Renewable Identification Number (RIN) trading system. Nothing in this section should be construed to imply a market value for RINs.
S.C. Code Ann. § 12-8-540 — SC Code / Title 12 / Chapter 8 / Article 5 / Section 12-8-540
SECTION 12-8-540. Withholding for rent or royalty payments to nonresident; exemptions; revocation of exemption.
Status: in_force

(A) A person making rent or royalty payments to a nonresident of twelve hundred dollars in any calendar year or more annually for the use or privilege of using property in this State shall withhold a percentage equal to the maximum individual tax rate of each payment to a nonresident individual, partnership, trust, or estate and five percent of each payment to a nonresident corporation or any other nonresident entity. (B) This section does not apply: (1) to a person for the rental of residential housing units, including short-term rentals, when four or fewer units are owned by the nonresident; (2) to an individual who pays rent directly to a nonresident solely for a residential housing unit which is his legal residence; (3) to a nonresident which has registered with the Secretary of State or the Department of Revenue and by that registration has agreed to be subject to the jurisdiction of the department and the courts of this State to determine its South Carolina tax liability, including estimated taxes, together with any related interest and penalties, if any. Registering with the Secretary of State or the department is not an admission of tax liability. If the person renting from or having a royalty contract with a nonresident obtains an affidavit from the nonresident stating that the nonresident is registered with the department or with the Secretary of State, the person is not responsible for the withholding. The department may revoke the exemption granted by the registration provided in this item if it determines that the nonresident taxpayer is not cooperating with the department in the determination of the nonresident taxpayer's correct South Carolina tax liability. The revocation does not revive the duty of a person renting from or having a royalty contract with a nonresident to withhold until the person receives notice of the revocation. Effect of Amendment 2024 Act No. 215, SECTION 2, in (A), substituted "a percentage equal to the maximum individual tax rate" for "seven percent".
S.C. Code Ann. § 12-35-100 — SC Code / Title 12 / Chapter 35 / Section 12-35-100
SECTION 12-35-100. Certified service providers as agents of seller; liability of provider of certified automated systems; proprietary systems.
Status: in_force

(A) A certified service provider is the agent of a seller, with whom the certified service provider has contracted, for the collection and remittance of sales and use taxes. As the seller's agent, the certified service provider is liable for sales and use tax due each member state on all sales transactions it processes for the seller except as set out in this section. A seller that contracts with a certified service provider is not liable to the state for sales or use tax due on transactions processed by the certified service provider unless the seller misrepresented the type of items it sells or committed fraud. In the absence of probable cause to believe that the seller has committed fraud or made a material misrepresentation, the seller is not subject to audit on the transactions processed by the certified service provider. A seller is subject to audit for transactions not processed by the certified service provider. The member states acting jointly may perform a system check of the seller and review the seller's procedures to determine if the certified service provider's system is functioning properly and the extent to which the seller's transactions are being processed by the certified service provider. (B) A person that provides a certified automated system is responsible for the proper functioning of that system and is liable to the state for underpayments of tax attributable to errors in the functioning of the certified automated system. A seller that uses a certified automated system remains responsible and is liable to the state for reporting and remitting tax. (C) A seller that has a proprietary system for determining the amount of tax due on transactions and has signed an agreement establishing a performance standard for that system is liable for the failure of the system to meet the performance standard.
S.C. Code Ann. § 12-37-2020 — SC Code / Title 12 / Chapter 37 / Article 15 / Section 12-37-2020
SECTION 12-37-2020. Actions for taxes in case of failure or refusal to pay; penalty.
Status: in_force

In case any association, copartnership or corporation subject to the provisions of this article shall fail or refuse to pay any taxes assessed against it in any county or township in the State, in addition to other remedies provided by law for the collection of taxes, an action may be prosecuted in the name of the State by the solicitors of the different judicial circuits of the State on the relation of the auditors of the different counties of the State. In any such action the amount of the assessment fixed by the department and apportioned to such county, or apportioned by the county auditor to any particular township, shall not be controverted, and the judgment in such action shall include a penalty of fifty per cent of the amount of taxes as assessed and unpaid, together with reasonable attorneys' fees for the prosecution of such action.
S.C. Code Ann. § 12-6-3560 — SC Code / Title 12 / Chapter 6 / Article 25 / Section 12-6-3560
SECTION 12-6-3560. Credit against state income tax for motion picture and advertisement production companies.
Status: in_force

(A)(1) This section authorizes a tax credit against state income tax for production companies that produce a commercial production being an advertisement, composed of moving images and words, that is recorded on film, videotape, or digital medium in South Carolina for multi-market distribution by way of television networks, cable, satellite, or motion picture theaters. This credit is not available to companies that produce industrial videos, television broadcasts, cable and satellite networks, and news sporting events. The tax credit may be earned by a production company at the time of its investment in a state-certified production and must be calculated as a percentage of the investment according to the total base investment dollars certified. If total base investment is greater than five hundred thousand dollars in the aggregate during the calendar year, the production company is allowed a tax credit of ten percent of the actual South Carolina investment made by that production company. The State has annually one million dollars in total tax credits to disburse to all eligible production companies. This tax credit must be distributed to the eligible production company in the same order that the eligible production company's application for the tax credit is approved by the Department of Parks, Recreation and Tourism. (2) If the entire credit is not used in the year earned, the remaining credit may be carried forward and applied against income tax liabilities for the next ten years. An entity taxed as a corporation for South Carolina income tax purposes shall claim the credit allowed pursuant to this section on its corporation income tax return. An entity not taxed as a corporation shall claim the credit on the returns of the partners or members as follows: (a) corporate partners or members shall claim their shares of the credit on their corporate income tax returns; (b) individual partners or members shall claim their shares of the credit on their individual income tax returns; and (c) partners or members that are estates or trusts shall claim their shares of the credit on their fiduciary income tax returns. (B)(1) The Director of the Department of Parks, Recreation and Tourism and the South Carolina Film Commission shall determine, through adoption of rules and promulgation of regulations, the criteria for qualification of a project according to this section. Promulgation of these regulations are subject to the Administrative Procedures Act. (2) Certification by the Department of Parks, Recreation and Tourism must be submitted to both the production company and to the Director of the Department of Revenue. (3) A production company applying for the credit must reimburse the Department of Revenue for any audits required in relation to granting the credit. (4) The Director of the Department of Parks, Recreation and Tourism, in consultation with the Director of the South Carolina Film Commission, shall adopt rules and promulgate regulations otherwise necessary to carry out the intent and purposes of this section.
S.C. Code Ann. § 12-10-30 — SC Code / Title 12 / Chapter 10 / Section 12-10-30
SECTION 12-10-30. Definitions.
Status: in_force

As used in this chapter: (1) "Council" means the Coordinating Council for Economic Development. (2) "Department" means the South Carolina Department of Revenue. (3) "Employee" means an employee of the qualifying business who works full time in this State for the benefit of the project, including a remote employee as defined in item (20). (4) "Gross wages" means wages subject to withholding. (5) "Job development credit" means the amount a qualifying business may claim as a credit against employee withholding pursuant to Sections 12-10-80 and 12-10-81 and a revitalization agreement. (6) "New job" means a job created or reinstated as defined in Section 12-6-3360(M)(3). (7) "Qualifying business" means a business that meets the requirements of Section 12-10-50 and other applicable requirements of this chapter. (8) "Project" means an investment for one or more purposes pursuant to this chapter needed for a qualifying business to locate, remain, or expand in this State and otherwise fulfill the requirements of this chapter. (9) "Preliminary revitalization agreement" means the application by the qualifying business for benefits pursuant to Section 12-10-80 or 12-10-81 if the council approves the application and agrees in writing at the time of approval to allow the approved application to serve as the preliminary revitalization agreement. The date of the preliminary revitalization agreement is the date of the council approval. (10) "Revitalization agreement" means an executed agreement entered into between the council and a qualifying business that describes the project and the negotiated terms and conditions for a business to qualify for a job development credit pursuant to Section 12-10-80 or 12-10-81. (11) "Qualifying expenditures" means those expenditures that meet the requirements of Section 12-10-80(C) or 12-10-81(D). (12) "Withholding" means employee withholding pursuant to Chapter 8 of this title. (13) "Technology employee" means an employee at a technology-intensive facility as defined in Section 12-6-3360(M)(14) who is directly engaged in technology-intensive activities at that facility. (14) "Production employee" means an employee directly engaged in manufacturing or processing at a manufacturing or processing facility as defined in Section 12-6-3360(M). (15) "Retraining agreement" means an agreement entered into between a business and the council in which a qualifying business is entitled to retraining credit pursuant to Section 12-10-95. (16) "Retraining credit" means the amount that a business may claim as a credit against withholding pursuant to Section 12-10-95 and the retraining agreement. (17) "Technology-intensive activities" means the design, development, and introduction of new products or innovative manufacturing processes, or both, through the systematic application of scientific and technical knowledge at a technology-intensive facility as defined in Section 12-6-3360(M). (18) "Significant business" means a qualifying business making a significant capital investment as defined in Section 12-44-30(7). (19) "Related person" includes any entity or person that bears a relationship to a business as provided in Internal Revenue Code Section 267 or 707(b). The related person must be a "qualifying business" as defined in item (7), except that the related person does not have to meet the requirements of Section 12-10-50(A)(1) or, in case the qualifying business qualifies for the credit against withholding for retraining pursuant to Section 12-10-95 of this chapter, the related person does not have to meet the requirements of Section 12-10-50(B)(1). (20) "Remote employee" is a full-time employee who is a resident of this State, North Carolina, or Georgia who is subject to withholding pursuant to Chapter 8 who is hired to fill a job for the project and who works either completely or partially from a home office or other residence within or without this State. 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 2022 Act No. 237, SECTION 6.A, added (19), relating to the definition of "related person". 2024 Act No. 222, SECTION 3, in (3), substituted "in this State for the benefit of the project, including a remote employee as defined in item (20)" for "at the project"; added (20); and made nonsubstantive changes.
S.C. Code Ann. § 12-56-10 — SC Code / Title 12 / Chapter 56 / Section 12-56-10
SECTION 12-56-10. Short title.
Status: in_force

This chapter may be cited as the "Setoff Debt Collection Act".
S.C. Code Ann. § 12-20-170 — SC Code / Title 12 / Chapter 20 / Section 12-20-170
SECTION 12-20-170. Amounts collected under chapter to be deposited to credit of State Treasurer.
Status: in_force

All amounts collected by the department under this chapter must be deposited to the credit of the State Treasurer.
S.C. Code Ann. § 12-28-2360 — SC Code / Title 12 / Chapter 28 / Article 23 / Section 12-28-2360
SECTION 12-28-2360. Refund of inspection fee on petroleum products.
Status: in_force

A person may present to the department proof that he has paid an inspection fee on petroleum products in error or has paid an inspection fee on shipments of petroleum products subsequently diverted from the State, whereupon the department shall refund the amount of the inspection fee to the payee out of the petroleum products inspection fund, if the proof of the claim is submitted within the time period provided for in Section 12-54-85.
S.C. Code Ann. § 12-55-60 — SC Code / Title 12 / Chapter 55 / Section 12-55-60
SECTION 12-55-60. Collection assistance fee; amount.
Status: in_force

The amount of the collection assistance fee is twenty percent of the amount of the overdue tax.
S.C. Code Ann. § 12-13-90 — SC Code / Title 12 / Chapter 13 / Section 12-13-90
SECTION 12-13-90. Payment of tax.
Status: in_force

The income tax imposed by this chapter shall be paid in full to the department at the same time the return is filed.
S.C. Code Ann. § 12-21-5030 — SC Code / Title 12 / Chapter 21 / Article 25 / Section 12-21-5030
SECTION 12-21-5030. Department to administer article, collect taxes; dealers not required to give identifying information.
Status: in_force

The department shall administer the provisions of this article. Payments required by this article must be made to the department on the form provided by it. Dealers are not required to give their name, address, social security number, or other identifying information on the form. The department shall collect all taxes under this article.
S.C. Code Ann. § 12-21-1130 — SC Code / Title 12 / Chapter 21 / Article 7 / Section 12-21-1130
SECTION 12-21-1130. Disposition of State's portion of tax.
Status: in_force

The State's portion of all revenue derived from the sale of beer and wine shall be paid to the State Treasurer for credit to the special school account on the last day of each month. The department shall transfer to the special school account from any unallocated funds on hand on the last day of each month the State's portion of such revenue.
S.C. Code Ann. § 12-28-1530 — SC Code / Title 12 / Chapter 28 / Article 15 / Section 12-28-1530
SECTION 12-28-1530. Reliance on representations regarding destination, user fee-exempt use or supplier's obligation to collect user fees.
Status: in_force

The supplier and the terminal operator may rely for all purposes of this chapter on the representation by the transporter, the shipper, or the shipper's agent as the shipper's intended state of destination and user fee-exempt use. The shipper, the importer, the transporter, the shipper's agent, and a purchaser, not the supplier or terminal operator, are jointly liable for any user fee otherwise due to the State as a result of a diversion of the motor fuel subject to the user fee from the represented destination state. A terminal operator may rely on the representation of a licensed supplier with respect to the supplier's obligation to collect user fees and the related shipping paper representation to be shown on the shipping paper as provided by Section 12-28-1540(A).
S.C. Code Ann. § 12-59-10 — SC Code / Title 12 / Chapter 59 / Article 1 / Section 12-59-10
SECTION 12-59-10. Creation and membership of county forfeited land commissions.
Status: in_force

A forfeited land commission is created in each of the counties of this State, consisting of the county treasurer, county auditor and clerk of court, all acting ex officio, who shall serve without compensation. The chairman of the governing body of any county may also serve on the forfeited land commission when officially designated so to do by the county legislative delegation and in such case he shall have equal authority with other members of the commission and shall serve without compensation. In all counties having a register of deeds such register shall be a member of the forfeited land commission for that county in lieu of the clerk of court. 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. § 12-16-260 — SC Code / Title 12 / Chapter 16 / Article 3 / Section 12-16-260
SECTION 12-16-260. Determination of domicile.
Status: in_force

The board shall, by majority vote, determine the domicile of the decedent at the time of his death. This determination is final for purposes of imposing and collecting death taxes but for no other purpose.
S.C. Code Ann. § 12-21-2714 — SC Code / Title 12 / Chapter 21 / Article 19 / Section 12-21-2714
SECTION 12-21-2714. Use of slug or any false, counterfeited, mutilated, etc. coin to operate automatic vending machine or other machine requiring coin for operation.
Status: in_force

(A) It is unlawful for a person to operate, cause to operate, or attempt to operate an automatic vending machine, slot machine, coin-box telephone, or other receptacle designed to receive lawful coin of the United States of America in connection with the sale, use, or enjoyment of property or service by means of a slug or any false, counterfeited, mutilated, sweated, or foreign coin, or by any means not lawfully authorized by the owner, lessee, or licensee of the receptacle. (B) It is unlawful for a person to take, obtain, or receive from or in connection with any receptacle designed to receive lawful coin of the United States of America in connection with the sale, use, or enjoyment of property or service any goods, wares, merchandise, gas, electric current, or other article of value or the use or enjoyment of any telephone or telegraph facilities, or service, or of any musical instrument, phonograph, or other property, without depositing in and surrendering to the receptacle lawful coin of the United States of America in the amount required by the owner, lessee, or licensee of the receptacle. (C) A person who violates the provisions of this section is guilty of a misdemeanor and, upon conviction, must be fined in the discretion of the court or imprisoned not more than two years.
S.C. Code Ann. § 12-28-1197 — SC Code / Title 12 / Chapter 28 / Article 11 / Section 12-28-1197
SECTION 12-28-1197. Surrender of license upon discontinuance of business.
Status: in_force

Upon the discontinuance of the business or relocation, the license issued for the location must be surrendered immediately to the department.
S.C. Code Ann. § 12-37-266 — SC Code / Title 12 / Chapter 37 / Article 3 / Section 12-37-266
SECTION 12-37-266. Homestead exemption for dwellings held in trust; application of Section 12-37-250.
Status: in_force

(A) If a trustee holds legal title to a dwelling that is the legal residence of a beneficiary sixty-five years of age or older, or totally and permanently disabled, or blind, and the beneficiary uses the dwelling, the dwelling is exempt from property taxation in the amount and manner as dwellings are exempt pursuant to Section 12-37-250, if the beneficiary meets the other conditions required for the exemption. A copy of the trust agreement must be provided to certify this exemption. The trustee may apply in person or by mail to the county auditor for the exemption on a form approved by the department. Further application is not necessary while the property for which the initial application was made continues to meet the eligibility requirements. The trustee shall notify the county auditor of a change in classification within six months of the change. If the trustee fails to notify the county auditor within six months, a penalty must be imposed equal to one hundred percent of the tax paid, plus interest on that amount at the rate of one-half of one percent a month. In no case may the penalty be less than thirty dollars or more than the current year's taxes. This penalty and any interest are considered ad valorem taxes due on the property for purposes of collection and enforcement. (B) The department shall reimburse the taxing entity for the taxes not collected by reason of the exemption in the same manner and under the same conditions as reimbursement is provided for the exemption allowed pursuant to Section 12-37-250. Effect of Amendment 2015 Act No. 87, SECTION 4, in (A), added the second sentence, relating to proof for homestead exemption for property held in trust.
S.C. Code Ann. § 12-36-511 — SC Code / Title 12 / Chapter 36 / Article 5 / Section 12-36-511
SECTION 12-36-511. Disclosure of tobacco-related information in retail license applications.
Status: in_force

A retailer must submit whether it sells tobacco, tobacco products, including electronic smoking devices or e-liquid, as defined in Section 16-17-501(3) and (4), or any other product used for smoking with its retail application. A retailer not previously designated as a tobacco retail establishment, as defined in Section 16-17-501, shall notify the department in the manner prescribed by the department prior to selling tobacco products. For the purposes of this section, tobacco retailers and tobacco retail establishments that have a retail license must supplement their retail license application to notify the department that they sell or distribute tobacco or tobacco products. For the purposes of this section, a retailer that sells tobacco, tobacco products, or any other product used for smoking that does not disclose on their initial retail application or supplement their retail license application is subject to a fine of not more than two hundred dollars and must file within fifteen days of notification of a failure to file. A retailer that fails to file within fifteen days after the notification is subject to a fine of two thousand dollars. Editor's Note 2023 Act No. 38, SECTIONS 1, 3 to 4, and 13, provide as follows: "SECTION 1. This act may be cited as the 'Omnibus Tobacco Enforcement Act of 2023'." "SECTION 3. Laws, ordinances, or rules enacted by political subdivisions of this State prior to December 31, 2020, pertaining to ingredients, flavors, or licensing, related to the sale of cigarettes, electronic smoking devices, e-liquid, vapor products, tobacco products, or any other products containing nicotine that can be ingested into the body by chewing, smoking, absorbing, dissolving, inhaling, or by any means, and municipal code amendments to said laws, ordinances, or rules, are exempt from the preemption imposed by this act. Nothing in this act shall be construed to interfere with a political subdivision's authority to determine its own public-use policies relating to any of the products referenced in this act. "SECTION 4. Nothing in this act shall be construed to interfere with a political subdivision's authority under Chapter 29, Title 6, including, without limitation, with respect to land use regulation, land development regulation, zoning, or permitting." "SECTION 13. This act takes effect ninety days after approval by the Governor except SECTION 2, SECTION 3, and SECTION 4 which take effect upon approval by the Governor."
S.C. Code Ann. § 12-6-3582 — SC Code / Title 12 / Chapter 6 / Article 25 / Section 12-6-3582
SECTION 12-6-3582. Income tax credits; agricultural use of anhydrous ammonia.
Status: in_force

(A) A resident taxpayer engaged in the business of farming is allowed a refundable income tax credit equal to the amount expended by the taxpayer to obtain the additive required to comply with the provisions of Section 44-53-375(E)(2)(a)(ii) for the agricultural use of anhydrous ammonia. The credit may be claimed against the taxes due pursuant to Section 12-6-510 or 12-6-530. (B) If no taxes are due, or the credit exceeds the tax liability of the taxpayer for the taxable year, the amount of the credit or excess over the tax liability must be refunded to the taxpayer. (C) The department may require the documentation it determines necessary for the proper administration of this credit.
S.C. Code Ann. § 12-35-60 — SC Code / Title 12 / Chapter 35 / Section 12-35-60
SECTION 12-35-60. Scope of this chapter.
Status: in_force

No provision of the agreement authorized by this chapter in whole or in part invalidates or amends any provision of the law of this State. Adoption of the agreement by this State does not amend or modify any law of this State. Implementation of any condition of the agreement in this State, whether adopted before, at, or after membership of this State in the agreement, must be by the action of this State.
S.C. Code Ann. § 12-28-1400 — SC Code / Title 12 / Chapter 28 / Article 13 / Section 12-28-1400
SECTION 12-28-1400. Use of information in tracking petroleum products; reporting requirements; penalties.
Status: in_force

(A) All information required to be reported in this chapter must be used in the tracking of petroleum products and must be submitted in the manner provided by the department. The requirements may include, but not be limited to, the data elements, the format of the data elements, and the method and medium of transmission to the department. (B) A person liable for reporting under this chapter who fails to meet the requirements of this section within three months after notification of the failure by the department, in addition to all other penalties prescribed by this chapter, is subject to an additional penalty of five thousand dollars for each month the failure continues.
S.C. Code Ann. § 12-43-365 — SC Code / Title 12 / Chapter 43 / Article 3 / Section 12-43-365
SECTION 12-43-365. Golf course valuation.
Status: in_force

(A) The value of tangible personal property and intangible personal property and any income or expense derived from such property, whether directly or indirectly, must not be included in the determination of fair market value of golf course real property for ad valorem tax purposes. (B) For purposes of this section "intangible personal property" has the same meaning as "intangible personal property" as contained in Article X, Section 3(j) of the Constitution of this State. (C) If the fair market value of golf course real property for ad valorem tax purposes is determined pursuant to the capitalized income approach, the taxpayer shall provide income and expense data for the entire golf course operation, golf cart rentals, food and beverage services, and pro shop sales on a form designed by the county assessors and golf course owners and approved by the South Carolina Department of Revenue. Any data provided by the taxpayer for this purpose is not public data and may not be disclosed except in the process of a formal appeal involving the subject real property. Editor's Note 2005 Act No. 149, SECTION 3, provides as follows: "This act takes effect upon approval by the Governor and the provisions of Section 12-43-365 of the 1976 Code as added by this act apply for the valuation of golf courses for purposes of property tax as golf courses are valued in countywide assessment and equalization programs implemented after 2005."
S.C. Code Ann. § 12-59-120 — SC Code / Title 12 / Chapter 59 / Article 1 / Section 12-59-120
SECTION 12-59-120. Commission shall have access to tax records.
Status: in_force

Any agent of the forfeited land commission of the respective counties shall be allowed free access by the auditors, the treasurers and tax collectors to all executions issued for the collection of taxes by the county treasurer and returned "nulla bona" for any reason or "double entry", or which are not collected for any reason, to the tax books, and to all records in their respective offices relating to tax matters. Effect of Amendment 2015 Act No. 87, SECTION 66, substituted "tax collectors" for "sheriffs".