S.C. Code Ann. § 12-21-4200 — SC Code / Title 12 / Chapter 21 / Article 24 / Section 12-21-4200
SECTION 12-21-4200. Disbursement of revenues.
Status: in_force

The first nine hundred forty-eight thousand dollars of the total revenues derived from the provisions of this article which is collected from bingo within this State must be deposited monthly in twelve equal amounts into an account in the Office of the State Treasurer and called "Department on Aging Senior Citizen Centers Permanent Improvement Fund". All interest earned on monies in the Department on Aging Senior Citizen Centers Permanent Improvement Fund must be credited to this fund. Of the remaining revenue: (1) Seven and five one-hundredths percent of the annual revenue derived from the provisions of Section 12-21-4190(2) must be deposited with the State Treasurer to be credited to the account of the Department on Aging, Office of the Governor, but in no case shall this credit be less than six hundred thousand dollars. This amount must be allocated to each county for distribution in home community services for the elderly as follows: (a) One-half of the funds must be divided equally among the forty-six counties. (b) The remaining one-half must be divided based on the percentage of the county's population age sixty and above in relation to the total state population using the latest report of the United States Bureau of the Census. The aging service providers receiving these funds must be agencies recognized by the Department on Aging, Office of the Governor and the area agencies on aging. (2) Twenty and eight-tenths percent of the annual revenue derived from the provisions of Section 12-21-4190(2), or two and one-half million dollars each fiscal year, whichever is greater, must be deposited by the State Treasurer in a separate fund for the Department of Parks, Recreation and Tourism entitled the Parks and Recreation Development Fund. Interest earned by this fund must be added to it and credited to its various accounts in the same proportion that the annual allocation to each account bears to the total annual distribution to the fund. Unexpended amounts in the various fund accounts must be carried forward to succeeding fiscal years except as provided in Section 51-23-30. Fund proceeds must be distributed as provided in Chapter 23 of Title 51. (3) Subject to the distribution in item (2), seventy-two and fifteen one-hundredths percent of the annual revenue derived from the provisions of Section 12-21-4190(2) must be deposited with the State Treasurer and credited to the general fund, except that the first one hundred thirty-one thousand of such revenues each year must be transferred to the Commission on Minority Affairs. Code Commissioner's Note At the direction of the Code Commissioner, references to "Department on Aging" and "department" were substituted for "Division on Aging" and "division" to comply with amendments made by 2018 Act No. 261. Effect of Amendment 2016 Act No. 254, SECTION 8, in (2), inserted ", or two and one-half million dollars each fiscal year, whichever is greater,"; and in (3), substituted "Subject to the distribution in item (2), seventy-two" for "Seventy-two".
S.C. Code Ann. § 12-4-710 — SC Code / Title 12 / Chapter 4 / Article 7 / Section 12-4-710
SECTION 12-4-710. Department to determine exemptions.
Status: in_force

Except for the exemption provided by Section 12-37-220(A)(9), the department shall determine if any property qualifies for exemption from local property taxes under Section 12-37-220 in accordance with the Constitution and general laws of this State. This determination must be made on an annual basis and the appropriate county official so advised by June first of each year by the department.
S.C. Code Ann. § 12-4-540 — SC Code / Title 12 / Chapter 4 / Article 5 / Section 12-4-540
SECTION 12-4-540. Appraisal, assessment and equalization by department; appraisal, assessment and equalization of certain business property.
Status: in_force

(A)(1) The department has the sole responsibility for the appraisal, assessment, and equalization of the taxable values of corporate headquarters, corporate office facilities, and distribution facilities and of the real and personal property owned by or leased to the following businesses and used in the conduct of their business: (a) manufacturing; (b) railway; (c) private carline; (d) airline; (e) water, heat, light and power; (f) telephone; (g) cable television; (h) sewer; (i) pipeline; (j) mining. (2) In addition, the department has the sole responsibility for the appraisal, assessment, and equalization of the taxable values of the personal property of merchants. (B) Except as otherwise provided, the department may use any accepted or recognized valuation method which reflects the property's fair market value, including methods within the unit valuation concept. In assessing railroad transportation property, the department shall use the unit valuation concept. (C) When the unit valuation concept is used, the value allocated to this State must be distributed to the taxing entities in which the property is situated. (D) Except as otherwise provided, the department shall assess all real and personal property, leased or used, to the owner. (E) When the department uses the unit valuation concept, property taxes on all leased and used real and personal property must be paid by the lessee. Whether or not the unit valuation concept is used, an airline or private carlines shall pay property taxes on all leased real and personal property in its control. (F) If the department discovers that property required by law to be returned to the department has not been returned, the department may value and assess the property. If property has been returned or assessed incorrectly, the department may value and assess the property and give notice to the taxpayer of the valuation and assessment. After the expiration of the appeal period, the department shall certify the corrected assessment to the county auditor of the county where the property is located.
S.C. Code Ann. § 12-39-190 — SC Code / Title 12 / Chapter 39 / Section 12-39-190
SECTION 12-39-190. Manner of entering taxes on duplicate.
Status: in_force

The county auditor shall enter the taxes on the duplicate retained in his own office. On the duplicate for the county treasurer, he shall enter the taxes against each parcel of real and personal property on one or more lines, opposite the name of the owner or owners. Effect of Amendment 2015 Act No. 87, SECTION 26, substituted "retained in his own office" for "retained in his own office in the number of columns as the department directs".
S.C. Code Ann. § 12-28-110 — SC Code / Title 12 / Chapter 28 / Article 1 / Section 12-28-110
SECTION 12-28-110. Definitions.
Status: in_force

As used in this chapter: (1) "Alternative fuel" means a liquefied petroleum gas, liquefied natural gas, compressed natural gas product, or a combination of liquefied petroleum gas and a compressed natural gas product used in an internal combustion engine or motor to propel any form of vehicle, machine, or mechanical contrivance. It includes all forms of fuel commonly or commercially known or sold as butane, propane, liquefied natural gas, or compressed natural gas. (2) "Blend stock" includes any petroleum product component of gasoline, such as naphtha, reformate, or toluene, that can be blended for use in a motor fuel. However, it does not include any substance that ultimately is used for consumer nonmotor fuel use and is sold or removed in drum quantities 55 gallons or less at the time of the removal or sale. (3) "Blended fuel" means a mixture composed of gasoline or diesel fuel and another liquid, other than a de minimis amount of a product such as carburetor detergent or oxidation inhibitor, that can be used as a fuel in a highway vehicle. (4) "Blender" includes a person who produces blended motor fuel outside the bulk transfer/terminal system. (5) "Blending" means the mixing of one or more petroleum products, with or without another product, regardless of the original character of the product blended, if the product obtained by the blending is capable of use or otherwise sold for use in the generation of power for the propulsion of a motor vehicle, an airplane, or a motorboat. It does not include blending that occurs in the process of refining by the original refiner of crude petroleum or the blending or products known as lubricating oil and greases. (6) "Bulk end user" means a person who receives into the person's own storage facilities in transport truck lots of motor fuel subject to the user fee for the person's consumption. (7) "Bulk plant" means a motor fuel storage and distribution facility that is not a terminal and from which motor fuel may be removed at a rack. (8) "Bulk transfer" means a transfer of motor fuel from one location to another by pipeline tender or marine delivery within bulk transfer/terminal system. (9) "Bulk transfer/terminal system" means the motor fuel distribution system consisting of refineries, pipelines, vessels, and terminals. Gasoline in a refinery, pipeline, vessel, or terminal is in the bulk transfer/terminal system. Motor fuel subject to the user fee in the fuel supply tank of an engine, or in a tank car, rail car, trailer, truck, or other equipment suitable for ground transportation is not in the bulk transfer/terminal system. (10) "Director" means the administrative head of the Department of Revenue or his designee. (11) "Dead storage" is the amount of motor fuel subject to the user fee that will not be pumped out of a storage tank because the motor fuel is below the mouth of the draw pipe. For this purpose, a dealer may assume that the amount of motor fuel in dead storage is two hundred gallons for a tank with a capacity of ten thousand gallons or less and four hundred gallons for a tank with a capacity of more than ten thousand gallons. (12) "Delivery" means the placing of motor fuel subject to the user fee or any liquid into the fuel tank of a motor vehicle. (13) "Department" means the South Carolina Department of Revenue. (14) "Destination state" means the state, territory, or foreign country to which motor fuel is directed for delivery into a storage facility, a receptacle, a container, or a type of transportation equipment for the purpose of resale or use. (15) "Diesel fuel" means a liquid, including biodiesel and a biodiesel blend that is commonly or commercially known or sold as a fuel that is suitable for use in a diesel-powered highway vehicle. A liquid meets this requirement if, without further processing or blending, the liquid has practical and commercial fitness for use in the propulsion engine of a diesel-powered highway vehicle. However, a liquid does not possess this practical and commercial fitness solely by reason of its possible or rare use as a fuel in the propulsion engine of a diesel-powered highway vehicle. "Diesel fuel" does not include jet fuel if the buyer is registered to purchase jet fuel subject to federal taxes applicable to jet fuel and the seller obtains certification of that fact satisfactory to the Internal Revenue Service before making the sale. (16) "Diesel-powered highway vehicle" means a motor vehicle operated on a highway that is propelled by a diesel-powered engine. (17) "Distributor" means a person who acquires motor fuel from a supplier or from another distributor for subsequent sale or use. (18) "Dyed diesel fuel" means diesel fuel that is required to be dyed under United States Environmental Protection Agency and Internal Revenue Service rules or pursuant to other requirements subsequently set by the agency or service including any invisible marker requirements. (19) "Eligible purchaser" means a person who has been authorized by the department pursuant to Section 12-28-930 to make the election under Section 12-28-925. (20) "Enterer" includes a person who is the importer of record under federal customs law with respect to motor fuel subject to the user fee. If the importer of record is acting as an agent, the person for whom the agent is acting is the enterer. If there is no importer of record of motor fuel subject to the user fee entered into this State, the owner of the diesel fuel at the time it is brought into South Carolina is the enterer. (21) "Entry" means the importing of motor fuel subject to the user fee into this State. However, if motor fuel subject to the user fee is brought into this State in the fuel tank of a motor vehicle, it is not deemed to be an "entry" if it is not removed from the fuel tank except as used for the propulsion of that motor vehicle, except to the extent that motor fuel subject to the user fee was acquired user fee-free for export or a refund of the user fee was claimed as a result of exportation from the state from which that motor fuel subject to the user fee was transported into South Carolina. (22) "Ethanol" means "fuel grade ethanol". (23) "Export" means to obtain motor fuel in this State for sale or other distribution in another state. In applying this definition, motor fuel delivered out-of-state by or for the seller constitutes an export by the seller and motor fuel delivered out-of-state by or for the purchaser constitutes an export by the purchaser. (24) "Exporter" means a person, other than a supplier, who purchases motor fuel subject to the user fee in this State for the purpose of transporting or delivering the fuel to another state or country. (25) "Fuel grade ethanol" means American Society for Testing and Materials standard in effect January 1, 1995, and successor rules, as the D-4806 specification for denatured fuel grade ethanol for blending with gasoline for use as automatic spark-ignition engine fuels. (26) "Fuel transportation vehicle" means a vehicle designed for highway use which also is designed or used to transport motor fuels subject to the user fee and includes transport trucks and tank wagons. (27) "Gasohol" means blended fuel composed of gasoline and fuel alcohol. (28) "Gasoline" means all products commonly or commercially known or sold as gasoline that are suitable for use as a motor fuel. It does not include a product sold as a product other than gasoline and has an American Society for Testing Materials octane number of less than seventy-five as determined by the "motor method" and does not include aviation gasoline if the buyer is registered to purchase aviation gasoline free of user fees and the seller obtains certification of that fact satisfactory to the Department before making the sale. (29) "Gasoline blend stocks" includes any petroleum product component of gasoline, such as naphtha, reformate, or toluene, that can be blended for use in a motor fuel. However, it does not include any substance that ultimately is used for consumer nonmotor fuel use and is sold or removed in drum quantities fifty-five gallons or less at the time of the removal or sale. (30) "Gross gallons" means the total, measured product, exclusive of temperature or pressure adjustments, considerations or deductions, in United States gallons. (31) "Heating oil" means a motor fuel subject to the user fee that is burned in a boiler, furnace, or stove for heating or industrial processing purposes. (32) "Highway vehicle" means a self-propelled vehicle that is designed for use on a highway. (33) "Import" means to bring motor fuel into this State for sale, use, or storage by any means of conveyance other than in the fuel supply tank of a motor vehicle. In applying this definition, motor fuel delivered into this State from out-of-state by or for the seller constitutes an import by the seller, and motor fuel delivered into this State from out-of-state by or for the purchaser constitutes an import by the purchaser. (34) "Import verification number" means the number assigned by the department or its delegate or appointee with respect to a single transport truck delivery into this State from another state upon request for an assigned number by an importer or the transporter carrying motor fuel subject to the user fee into this State for the account of an importer. (35) "In this State" means the area within the borders of South Carolina including all territories within the borders owned by or added to the United States of America. (36) "Invoiced gallons" means the gallons actually billed on an invoice in payment to a supplier. (37) "K-1 kerosene" means burner fuel designed for unvented space heaters which meets American Society for Testing Materials standard D-3699, in effect January 1, 1995, and successor rules, as the specification for #1-K kerosene. (38) "Liquid" means a substance that is liquid in excess of sixty degrees Fahrenheit and a pressure of fourteen and seven-tenths pounds a square inch absolute. (39) "Motor fuel" means gasoline, diesel fuel, substitute fuel, renewable fuel, alternative fuel, and blended fuel. (40) "Motor fuel transporter" means a person who transports motor fuel by transport truck or railroad tank car. (41) "Motor vehicle" means a vehicle that is propelled by an internal combustion engine or motor and is designed to permit the vehicle's mobile use on highways. It does not include: (a) farm machinery including machinery designed for off-road use but capable of movement on roads at low speeds; (b) a vehicle operated on rails; or (c) machinery designed principally for off-road use. (42) "Net gallons" means the remaining product, after all considerations and deductions have been made, measured in United States gallons, corrected to a temperature of sixty degrees Fahrenheit, thirteen degrees Celsius, and a pressure of fourteen and seven-tenths pounds a square inch, the ultimate end amount. (43) "Permissive supplier" means a person who does not meet the geographic jurisdictional connections to this State required of a supplier as defined in Section 12-28-920(A), but who: (a) is a position holder in a federally qualified terminal located outside this State; or (b) acquires a product in out-of-state terminals from a position holder in a transaction that otherwise qualifies as a two-party exchange under Section 12-28-110(63); and under this subitem and subitem (a); (c) is registered under Section 4101 of the Internal Revenue Code for transactions in taxable motor fuels in the bulk transfer/terminal distribution system. (44) "Person" means a natural person, a partnership, a firm, an association, a corporation, a representative appointed by a court, the State, a political subdivision or any other entity, group, or syndicate. (45) "Position holder" means the person who holds the inventory position in motor fuel in a terminal, as reflected on the records of the terminal operator. A person holds the inventory position in motor fuel when that person has a contract with the terminal operator for the use of storage facilities and terminaling services for fuel at the terminal. The term includes a terminal operator who owns fuel in the terminal. (46) "Public highway" means the entire width between boundary lines of each publicly maintained way in this State, including streets and alleys in municipalities, when any part of the way is open to the public use for vehicle travel. (47) "Qualified terminal" means a qualified terminal as defined under Internal Revenue Code, regulation, and practices and which has been assigned a terminal control number by the Internal Revenue Service. (48) "Rack" means a mechanism for delivering motor fuel from a refinery, a terminal, or a bulk plant into a railroad tank car, a transport truck, or another means of bulk transfer outside of the bulk transfer/terminal system. (49) "Refiner" means a person who owns, operates, or otherwise controls a refinery within the United States. (50) "Refinery" means a facility used to produce motor fuel subject to the user fee from crude oil, unfinished oils, natural gas liquids, or other hydrocarbons and from which motor fuel subject to the user fee may be removed by pipeline, by vessel, or at a rack. (51) "Removal" means a physical transfer other than by evaporation, loss, or destruction of motor fuel subject to the user fee from a terminal, manufacturing plant, customs custody, pipeline, marine vessel including barges and tankers, refinery, or any receptacle that stores motor fuel subject to the user fee. (52) "Retailer" means a person who engages in the business of selling or distributing to the end user within this State. (53)(a) "Supplier" means a person who meets all the following conditions: (i) is subject to the general taxing jurisdiction of this State; (ii) is registered under Section 4101 of the Internal Revenue Code for transactions in taxable motor fuels in the bulk transfer/terminal distribution system; and (iii) is one of the following: 1. is the "position holder" in a terminal or refinery in this State; 2. imports motor fuel subject to the user fee into this State from a foreign country; 3. acquires motor fuel subject to the user fee from a terminal or refinery in this State from a position holder pursuant to a "two-party exchange"; 4. is the position holder in a terminal or refinery outside this State with respect to motor fuel subject to the user fee which that person imports into this State on his account. (b) A terminal operator is not considered a supplier merely because the terminal operator handles motor fuel subject to the user fee consigned to it within a terminal. When the term "supplier" is used in this chapter other than in this section, it is deemed to also refer the term "permissive supplier" unless provided otherwise. (54) "Tank wagon" means a straight truck having multiple compartments designed or used to carry liquid motor fuel. (55) "Motor fuel subject to the user fee" means gasoline, diesel fuel, kerosene, blended fuel, substitute fuel, alternative fuel and blends of them and any other substance blended with them. (56) "Terminal" is a storage and distribution facility for motor fuel subject to the user fee, supplied by pipeline or marine vessel, which has been registered as a qualified terminal by the Internal Revenue Service. (57)(a) "Terminal bulk transfers" include, but are not limited to: a marine barge movement of fuel from a refinery or terminal to a terminal; (b) pipeline movements of fuel from a refinery or terminal to a terminal. (c) book transfers of products within a terminal between suppliers before completion of removal across the rack; (d) two-party exchanges between licensed suppliers. (58) "Terminal operator" is a person who owns, operates, or otherwise controls a terminal and does not use a substantial portion of the motor fuel subject to the user fee that is transferred through or stored in the terminal for its own use. "For its own use" means for its own consumption or in the manufacture of products other than motor fuel. A terminal operator may own the motor fuel subject to the user fee that is transferred through or stored in the terminal. (59) "Throughputter" means a person who does all of the following: (a) receives transfer of motor fuel subject to the user fee from refiners, importers, terminal operators, or other throughputters; (b) stores the motor fuel subject to the user fee in a terminal; (c) owns the motor fuel subject to the user fee or holds the inventory position to the motor fuel subject to the user fee, as reflected on the records of the terminal operator, at the time of removal or sale from a terminal. (60) "Transmix" means the buffer or interface between two different products in a pipeline shipment or a mix of two different products within a refinery or terminal that results in an off-grade mixture. (61) "Transport truck" means a semitrailer or trailer combination rig designed or used to transport liquid motor fuel over the highways. (62) "Transporter" means a person engaged in the business of transporting motor fuels subject to the user fee. (63) "Two-party exchange" means a transaction in which a product is transferred from one licensed supplier or licensed permissive supplier to another pursuant to an exchange agreement. An exchange agreement means an agreement between a licensed supplier or licensed permissive supplier and another licensed supplier or permissive supplier where one is a position holder in a terminal who agrees to deliver motor fuel subject to the user fee to the other party or the other party's customer at the loading rack of the terminal where the delivering party holds an inventory position. (64) "Ultimate purchaser" means a person who uses motor fuel subject to the user fee. (65) "Ultimate vendor" means a person who sells motor fuel subject to the user fee to the user of the fuel, the ultimate purchaser. (66) "Undyed diesel fuel" means diesel fuel that is not subject to the United States Environmental Protection Agency requirements, or has not been dyed in accordance with Internal Revenue Service Fuel dyeing provisions. (67) "Vehicle fuel tank" means any receptacle on a motor vehicle from which fuel is supplied for the propulsion of the motor vehicle. (68) "Wholesaler" means a person who acquires motor fuel subject to the user fee from a supplier or from another wholesaler for subsequent sale and distribution at wholesale by tank cars, motor vehicles, or both. (69) "Substitute fuel" means a liquid that is commonly and commercially known or sold as a fuel that is suitable for use in a highway vehicle. The fuel meets this requirement if, without further processing or blending, the fuel is a fluid and has practical and commercial fitness for use in the propulsion of a highway vehicle. This includes all liquids regardless of temperature or pressure. (70) "Biodiesel" means a fuel composed of mono-alkyl esters of long chain fatty acids generally derived from vegetable oils or animal fats, commonly known as B100, that is commonly and commercially known or sold as a fuel that is suitable for use in a highway vehicle. The fuel meets this requirement if, without further processing or blending, the fuel is a fluid and has practical and commercial fitness for use in the propulsion of a highway vehicle. "Biodiesel" means a diesel fuel substitute produced from nonpetroleum renewable resources that meets the registration requirements for fuels and fuel additives established by the United States Environmental Protection Agency pursuant to Section 211 of the Clean Air Act (42 U.S.C. 7545) and that meets the American Society for Testing and Materials D6751-02a Standard Specification for Biodiesel Fuel (B100) Blend Stock for Distillate Fuels. (71) "Biodiesel blend" means a blend of biodiesel fuel with petroleum based diesel fuel, commonly designated Bxx where xx represents the volume percentage of biodiesel fuel in the blend (for example B20 is 20 percent biodiesel, 80 percent petro diesel), and that is commonly and commercially known or sold as a fuel that is suitable for use in a highway vehicle. The fuel meets this requirement if, without further processing or blending, the fuel is a fluid and has practical and commercial fitness for use in the propulsion of a highway vehicle. (72) "Renewable fuel" means liquid nonpetroleum based fuels that can be placed in vehicle fuel tanks and used as a fuel in a highway vehicle. It includes all forms of fuel commonly or commercially known or sold as biodiesel and ethanol. (73) "Diesel gallon equivalent" or "DGE" means the amount of liquefied natural gas containing the same energy content as one gallon of diesel. For purposes of calculating the motor fuel user fee on liquefied natural gas that is used or consumed in this State in producing or generating power for propelling a motor vehicle, each 6.06 pounds of liquefied natural gas equals one gallon of motor fuel. (74) "Gasoline gallon equivalent" or "GGE" means the amount of compressed natural gas or liquefied petroleum gas containing the same energy content as one gallon of gasoline. For purposes of calculating the motor fuel user fee on compressed natural gas or liquefied petroleum gas that is used or consumed in South Carolina in producing or generating power for propelling a motor vehicle, each 126.67 cubic feet of compressed natural gas, or 5.66 pounds if the compressed natural gas is dispensed via a mass flow meter, equals one gallon of motor fuel and each gallon of liquefied petroleum gas equals .73 of a gallon of motor fuel. Effect of Amendment 2016 Act No. 160, SECTION 5, added (73) and (74), relating to diesel gallon equivalent and gasoline gallon equivalent. 2016 Act No. 269, SECTION 1.A-1.C, in (1), twice inserted ", liquefied natural gas"; and in (39) and (55), inserted "alternative fuel".
S.C. Code Ann. § 12-56-63 — SC Code / Title 12 / Chapter 56 / Section 12-56-63
SECTION 12-56-63. Protest procedure; administrative fees.
Status: in_force

(A) A debtor who protests the debt shall file a written protest with the claimant agency at the address provided in the claimant agency's notification of intention to set off. The protest must be filed within thirty days of the date of the notice of intention to set off and must contain the debtor's name, address, and tax identification number, identify the type of debt in dispute, and give a detailed statement of all the reasons that support the protest. The requirements of this section are jurisdictional. (B) To recover costs incurred by the Municipal Association of South Carolina and the South Carolina Association of Counties for submitting a debt pursuant to this chapter and Section 12-4-580 to the department for collection, the association may charge an administrative fee, not to exceed twenty-five dollars, that must be added to the debt. An association is exempt from the notice and appeal procedures of this chapter. The entity that has submitted its claim through the association is responsible for the notice and hearing requirements of this chapter.
S.C. Code Ann. § 12-60-920 — SC Code / Title 12 / Chapter 60 / Article 5 / Section 12-60-920
SECTION 12-60-920. Written statement of information relied on in making jeopardy assessment; jeopardy hearings; contested case hearings; burden of proof.
Status: in_force

(A) Within five days after the day on which a jeopardy assessment is made, the department shall provide the taxpayer with a written statement of the information the department relied on in making the assessment. (B) Within thirty days after the day on which the taxpayer is furnished the written statement described in subsection (A), or within thirty days after the last day of the period within which the statement is required to be furnished, the taxpayer may request a contested case hearing before the Administrative Law Court by filing a request with the department. (C) Within ten days after a request for a contested case hearing is received by the department, it shall file its response with the Administrative Law Court. Within twenty days after a request for a contested case hearing is received by the department, or as soon thereafter as practicable, an administrative law judge shall hold the contested case hearing and determine whether or not the making of the jeopardy assessment is reasonable under the circumstances, and whether the amount assessed as a result of the action taken under Section 12-60-910 is appropriate under the circumstances. (D) If the administrative law judge determines that the making of the jeopardy assessment is unreasonable or that the amount assessed or demanded is inappropriate, he may order the department to abate the assessment, to redetermine, in whole or in part, the amount, or to take other action as the judge finds appropriate. (E) The decision made by the administrative law judge under subsection (D) is final and conclusive and may not be reviewed by a court. (F)(1) In a contested case hearing pursuant to subsection (C), the department has the burden of proof showing the making of the jeopardy assessment was reasonable under the circumstances. (2) In a contested case hearing pursuant to subsection (C), the taxpayer has the burden of proof of showing the tax assessed as a result of the action taken pursuant to Section 12-60-910 is not appropriate. (G)(1) If the administrative law judge determines that the collection of the tax assessed is in jeopardy, the administrative law judge shall remand the case to the department to issue a department determination for the period or period in issue within the time period determined by the judge. This department determination is not limited by the administrative law judge's finding of the appropriate amount to collect as a jeopardy assessment. The taxpayer may appeal this department determination in accordance with Section 12-60-460. At the contested case hearing on this department determination, the parties can raise issues and arguments previously presented at the jeopardy hearing; (2) if the administrative law judge determines that the collection of the tax assessed is not in jeopardy, the department may issue a department determination in accordance with Section 12-60-450(E).
S.C. Code Ann. § 12-45-220 — SC Code / Title 12 / Chapter 45 / Section 12-45-220
SECTION 12-45-220. Investments by county treasurers.
Status: in_force

(A) A county treasurer may invest or reinvest any sum of money not necessary for current expenses in: (1) obligations of the United States and its agencies; (2) general obligations of this State or any of its political subdivisions; (3) savings and loan associations if their deposits are insured by an agency of the federal government; (4) certificates of deposit where the certificates are collaterally secured by securities of type described in items (1) and (2) of this subsection held by the third party as escrow agent or custodian, of a market value not less than the amount of the certificates of deposit so secured, including interest, but the collateral is not required to the extent the certificates of deposit are insured by an agency of the federal government; or (5) no load open-end or closed-end management type investment companies or investment trusts registered under the Investment Company Act of 1940, as amended, where the investment is made by a bank or trust company or savings and loan association or other financial institution when acting as trustee or agent for a bond or other debt issue of that county treasurer, if the particular portfolio of the investment company or investment trust in which the investment is (i) limited to obligations described in items (1) and (2) of this subsection, and (ii) have among its objectives the attempt to maintain a constant net asset value of one dollar a share and to that end, value its assets by the amortized cost method. The portfolio may also consist of repurchase agreements when collateralized by obligations described in items (1) and (2) of this subsection. (B) The governing body may delegate the investment authority provided above to the county treasurer who shall assume full responsibility for the investment transactions until the delegation of authority terminates or is revoked. (C) The State Treasurer may assist local governments in investing funds that are temporarily in excess of operating needs. (D) All interest and other earnings, when collected, must be added to the fund and paid out as other funds of the same sort are paid.
S.C. Code Ann. § 12-58-110 — SC Code / Title 12 / Chapter 58 / Section 12-58-110
SECTION 12-58-110. Investigation or surveillance limited to department's responsibilities.
Status: in_force

(A) An officer or employee of the department acting in connection with any law administered by the department may not knowingly authorize, require, or conduct any investigation of, or surveillance over, any person for any purpose outside the department's responsibilities. (B) Any person violating subsection (A) is subject to disciplinary action in accordance with the department's procedure, including dismissal from office or discharge from employment. (C) This section does not apply with respect to any otherwise lawful investigation concerning organized crime activities. (D) The provisions of this section are not intended to prohibit, restrict, or prevent the exchange of information where the person is being investigated for multiple violations. (E) For the purposes of this section: (1) "Investigation" means any oral or written inquiry directed to any person, organization, or governmental agency. (2) "Surveillance" means the monitoring of persons, places, or events by means of electronic interception, overt or covert observations, or photography, and the use of informants.
S.C. Code Ann. § 12-6-3620 — SC Code / Title 12 / Chapter 6 / Article 25 / Section 12-6-3620
SECTION 12-6-3620. Purchase and installation of equipment to produce energy from biomass resources.
Status: repealed

(A) For taxable years beginning after 2007, and ending before taxable year 2020, there is allowed a credit against the income tax imposed pursuant to Section 12-6-530 or license fees imposed pursuant to Section 12-20-50, or both, for twenty-five percent of the costs incurred by a taxpayer for the purchase and installation of equipment used to create heat, power, steam, electricity, or another form of energy for commercial use from a fuel consisting of no less than ninety percent biomass resource. Costs incurred by a taxpayer and qualifying for the credit allowed by this section must be certified by the State Energy Office. The State Energy Office may consult with the Department of Agriculture and the South Carolina Institute for Energy Studies on standards for certifying the costs incurred by the taxpayer. The credit may be claimed in the year in which the equipment is placed in service and may be claimed for all expenditures incurred for the purchase and installation of the equipment. (B) A taxpayer may use up to six hundred fifty thousand dollars of credit for a single taxable year. The tax credit is nonrefundable but unused credits may be carried forward for fifteen years. (C) For purposes of this section: (1) "Biomass resource" means noncommercial wood, by-products of wood processing, demolition debris containing wood, agricultural waste, animal waste, sewage, landfill gas, and other organic materials, not including fossil fuels. (2) "Commercial use" means a use intended for the purpose of generating a profit. (3) If the equipment ceases to use biomass resources as its primary fuel source before the entire credit has been utilized, the taxpayer is ineligible to utilize any remaining credit until it resumes using biomass resources as its primary fuel source (at least ninety percent). The fifteen-year carry forward period must not be extended due to periods of noncompliance. (D)(1) To obtain the maximum amount of credit available to a taxpayer, a taxpayer must submit a request for credit to the State Energy Office by January thirty-first for all qualifying equipment placed in service in the previous calendar year and the State Energy Office must notify the taxpayer that it qualifies for the credit and the amount of credit allocated to the taxpayer by March first of that year. A taxpayer may claim the maximum amount of the credit for its taxable year which contains the December thirty-first of the previous calendar year. The Department of Revenue may require any documentation that it deems necessary to administer the credit. (2) For the state's fiscal year beginning July 1, 2008, the maximum amount of the credit is to be determined based on an eighteen-month period beginning July 1, 2008, through December 31, 2009. Applications are to be made by January 31, 2010, for the previous eighteen-month period commencing July 1, 2008, and ending December 31, 2009. A taxpayer allocated a credit for this eighteen-month period may claim the credit for its tax year which contains December 31, 2009. (3) To the extent the maximum amount of the credit contained in this section is repealed, the elimination of the maximum amount shall be seen as the last expression of the legislature and to the extent any language in this act conflicts with that repeal, it shall be considered null and void. (E) Notwithstanding subsections (A) or (D)(1), for any credit requested after tax year 2013, to obtain the maximum amount of credit available to a taxpayer, a taxpayer must submit a request for credit to the Department of Revenue by January thirty-first for all qualifying equipment placed in service in the previous calendar year and the department must notify the taxpayer that it qualifies for the credit and the amount of credit allocated to the taxpayer by March first of that year. A taxpayer may claim the maximum amount of the credit for its taxable year which contains the December thirty-first of the previous calendar year. The Department of Revenue may require any documentation that it deems necessary to administer the credit, including, but not limited to, documentation relating to certifying the costs incurred by a taxpayer. The Department of Revenue shall consult with the State Energy Office or any other appropriate state and federal officials on standards for certification. Effect of Amendment 2014 Act No. 279, SECTION 2, added subsection (E), relating to administration of tax credit.
S.C. Code Ann. § 12-39-150 — SC Code / Title 12 / Chapter 39 / Section 12-39-150
SECTION 12-39-150. County duplicate list.
Status: in_force

The auditor shall enter into a book prepared for that purpose, in a manner as the department prescribes, a complete list or schedule of all taxable property in his county and the value of it as equalized. The list or schedule must be arranged so that each separate parcel of real property in each district, other than city, village, and town property, is contained in a line or lines opposite the names of the owners, arranged in numerical or alphabetical order, and so that each lot or parcel of real property in cities, villages, and towns is contained in a line or lines opposite the name of the owner of it, respectively, arranged in alphabetical order. The value of all personal property must be set down opposite the name of the owner of it, respectively, and, if listed by another person representing the owner, the name of that person and the character in which he acted. The list or schedule must be retained in his office and another made for the county treasurer, delivered to him annually on or before September thirtieth, annually, as his warrant for the collection of the taxes, assessments, and penalties charged on it. Each list must be denominated the county duplicate.
S.C. Code Ann. § 12-37-252 — SC Code / Title 12 / Chapter 37 / Article 3 / Section 12-37-252
SECTION 12-37-252. Classification and assessment of property qualifying for exemption under Section 12-37-250.
Status: in_force

(A) Notwithstanding any other provision of law, property that qualifies for the homestead exemption pursuant to Section 12-37-250 is classified and taxed as residential on an assessment equal to four percent of the property's fair market value. Any agriculturally classified lands that are a part of the homestead must be taxed on an assessment equal to four percent of the lands' value for agricultural purposes. The county auditor shall notify the county assessor of the property so qualifying and no further application is required for such classification and taxation. (B) When a person qualifies for a refund pursuant to Sections 12-60-2560 and 12-43-220(c) for prior years' eligibility for the four percent owner-occupied residential assessment ratio, the person also may be certified for a homestead tax exemption pursuant to Section 12-37-250. This refund does not extend beyond the immediate preceding tax year. The refund is an exception to the limitations imposed by Section 12-60-1750. (C) Notwithstanding any other provision of law, if a deceased taxpayer failed to claim the assessment ratio allowed pursuant to Section 12-43-220(c) or the exemption allowed pursuant to Section 12-37-250, or both, before the date of the taxpayer's death, then the personal representative of the deceased taxpayer's estate is deemed the agent of the deceased taxpayer for purposes of the applications required pursuant to these sections and any claim for refund arising pursuant to resulting overpayments. The timeliness of the filing by a personal representative of applications or claims for refund under this subsection and the property tax years to which they apply are determined by those property tax years open to the deceased taxpayer immediately before the taxpayer's death. (D) Notwithstanding any other provision of law, when a person applies for the exemption allowed pursuant to Section 12-37-250 and was qualified for this exemption in the prior tax year in addition to the current tax year, the person may be certified for the exemption, not to extend beyond the immediate preceding tax year. Editor's Note 2002 Act No. 297, SECTION 2, provides as follows: "This act takes effect upon approval by the Governor and applies for property tax years beginning after 2000. The deadline for filing an application for the four percent assessment ratio and the homestead exemption, or both, and any claims for refund arising thereunder, for property tax year 2001 is extended through the sixtieth day following the approval of this act by the Governor."
S.C. Code Ann. § 12-39-200 — SC Code / Title 12 / Chapter 39 / Section 12-39-200
SECTION 12-39-200. Forms for county duplicates.
Status: in_force

In all respects except as otherwise prescribed by Section 12-39-190, the department may prescribe the types of acceptable format for county duplicates as may seem most convenient for the public and county auditors. Effect of Amendment 2015 Act No. 87, SECTION 27, substituted "the types of acceptable format" for "forms", and deleted "shall conform to those forms" from the end.
S.C. Code Ann. § 12-28-720 — SC Code / Title 12 / Chapter 28 / Article 7 / Section 12-28-720
SECTION 12-28-720. Perfection of exemption for imports.
Status: in_force

The exemption for exports: (1) under Section 12-28-710(1) must be perfected by a deduction on the report of the supplier which is otherwise responsible for user fees on removal of the product from a terminal or refinery in this State; (2) under Section 12-28-710(2) and 12-28-710(4) may be perfected at the option of the exporter by a refund claim if the claim in the aggregate month to date exceeds one thousand dollars, by a refund claimed on the licensed exporter report for that month's activity, or under Section 12-28-710(3) if a diversion by an unlicensed exporter upon a refund application is made to the department within three years.
S.C. Code Ann. § 12-45-180 — SC Code / Title 12 / Chapter 45 / Section 12-45-180
SECTION 12-45-180. Penalties on delinquent taxes; collection; execution.
Status: in_force

(A) When the taxes and assessments or any portion of the taxes and assessments charged against any property or person on the duplicate for the current fiscal year are not paid before the sixteenth day of January or thirty days after the mailing of tax notices, whichever occurs later, the county auditor shall add a penalty of three percent on the county duplicate and the county treasurer shall collect the penalty. If the taxes, assessments, and penalty are not paid before the second day of the next February, an additional penalty of seven percent must be added by the county auditor on the county duplicate and collected by the county treasurer. If the taxes, assessments, and penalties are not paid before the seventeenth day of the next March, an additional penalty of five percent must be added by the county auditor on the county duplicate and collected by the county treasurer. If the taxes, assessments, and penalties are not paid before the seventeenth day of March, the county treasurer shall issue his tax execution to the officer authorized and directed to collect delinquent taxes, assessments, penalties, and costs for their collection as provided in Chapter 51 of this title and they must be collected as required by that chapter. The United States postmark is the determining date for mailed payments. If the county treasurer or the office authorized and directed to collect delinquent taxes determines by proper evidence that the mailing of a tax payment was improperly postmarked, and this error results in the imposition of a penalty provided in this subsection, then the penalty imposed may be waived by the county treasurer or the office authorized and directed to collect delinquent taxes. (B) If title to real property is transferred during a tax year and the records of the county indicate that the tax notice was mailed or otherwise forwarded to the prior owner and the current owner received no timely notice of the tax due on the property, the treasurer shall waive any penalties imposed pursuant to subsection (A) of this section. Effect of Amendment 2015 Act No. 87, SECTION 37, in (A), inserted "or the office authorized and directed to collect delinquent taxes" and "or the office authorized and directed to collect delinquent taxes" in the last sentence.
S.C. Code Ann. § 12-62-100 — SC Code / Title 12 / Chapter 62 / Section 12-62-100
SECTION 12-62-100. Rules and regulations.
Status: in_force

To the extent not already provided, the department may adopt rules and promulgate regulations to carry out the intent and purposes of this chapter.
S.C. Code Ann. § 12-37-810 — SC Code / Title 12 / Chapter 37 / Article 5 / Section 12-37-810
SECTION 12-37-810. Penalty where taxpayer makes wilful false return; unintentional mistake.
Status: in_force

The county auditor, when he shall deem it necessary, may adjourn the examination provided for in Section 12-37-780 from time to time, and if he shall find that the person examined has intentionally made a false return or returned his property for taxation at less than its fair cash value, he shall determine what amount should have been returned by such person and add ten per cent thereto as penalty and charge such property, with such penalty, against such person on the duplicate, with the taxes of the current year and the taxes of each preceding year it may have escaped taxation, with twenty per cent penalties upon such taxes of preceding years. But if he shall find the party committed merely an unintentional mistake in his return, he shall add such amount as he may deem just to such return and charge the person with the simple taxes thereon.
S.C. Code Ann. § 12-24-20 — SC Code / Title 12 / Chapter 24 / Section 12-24-20
SECTION 12-24-20. Liability for fee.
Status: in_force

(A) Except as provided in subsection (B), the fee imposed by this chapter is the liability of the grantor, or the joint and several liability of the grantors, but the grantee is secondarily liable for the payment of the fee. (B) In the case of a master-in-equity deed, a deed from the federal government, a state or any of a state's political subdivisions, or a qualified retirement plan exempt from income taxes under the Internal Revenue Code to another person, the fee imposed by this chapter is the liability of the grantee, or the joint and several liability of the grantees, and not the grantor.
S.C. Code Ann. § 12-33-40 — SC Code / Title 12 / Chapter 33 / Article 1 / Section 12-33-40
SECTION 12-33-40. Municipalities entitled to share in tax.
Status: in_force

For the purpose of calculating the proper distribution of such taxes to the municipalities of the State a list of municipalities, certified to be active by the Municipal Association of South Carolina, shall be used and the word "active" as used for the purpose of distributing this tax shall mean a municipality which has a regularly elected mayor or intendant, a town council and a police officer or officers and which is collecting property or other taxes for municipal purposes.
S.C. Code Ann. § 12-37-2170 — SC Code / Title 12 / Chapter 37 / Article 16 / Section 12-37-2170
SECTION 12-37-2170. Penalty for failure to file return or to pay tax.
Status: in_force

If any person fails to file a return or to pay a tax, if one is due, on or before the time required by or under the provisions of this chapter, the tax shall be increased by ten per cent, and, in addition thereto, interest at the rate of one-half of one percent per month shall be added to the tax.
S.C. Code Ann. § 12-33-60 — SC Code / Title 12 / Chapter 33 / Article 1 / Section 12-33-60
SECTION 12-33-60. Exemption from tax of certain property from outside continental limits of United States.
Status: in_force

A person entering South Carolina from outside the continental limits of the United States may bring into the State on his person or in his baggage, property obtained outside the continental limits of the United States, and such property shall not be subject to the tax imposed by this chapter; provided, that the total cost of the property does not exceed twenty dollars.
S.C. Code Ann. § 12-22-1010 — SC Code / Title 12 / Chapter 22 / Article 9 / Section 12-22-1010
SECTION 12-22-1010. Records required for each machine.
Status: in_force

(A) Every machine owner shall maintain records for each machine showing the manufacturer's serial number; model and type of machine; the VGMID; the license number; the location's name, address, and telephone number; the machine operator; the date the machine entered this State; the date it entered the location; the date the machine went on-line; and the bank account from which the taxes are withdrawn. (B) The machine owner shall maintain information relating to the payment of any money or compensation paid to any persons to operate the machine. Information required by this section must be available on demand for inspection by a representative of the department or division. Editor's Note See Editor's Note at the beginning of this Chapter.
S.C. Code Ann. § 12-21-4300 — SC Code / Title 12 / Chapter 21 / Article 24 / Section 12-21-4300
SECTION 12-21-4300. Severability.
Status: in_force

If any section, subsection, paragraph, subparagraph, sentence, clause, phrase, or word of this article is for any reason held to be unconstitutional or invalid, such holding shall not affect the constitutionality or validity of the remaining portions of this article, the General Assembly hereby declaring that it would have passed this article, and each and every section, subsection, paragraph, subparagraph, sentence, clause, phrase, and word thereof, irrespective of the fact that any one or more other sections, subsections, paragraphs, subparagraphs, sentences, clauses, phrases, or words hereof may be declared to be unconstitutional, invalid, or otherwise ineffective.
S.C. Code Ann. § 12-6-1620 — SC Code / Title 12 / Chapter 6 / Article 11 / Section 12-6-1620
SECTION 12-6-1620. "Catastrophe Savings Account" defined; exemptions allowed; contributable amount; attachment and garnishment.
Status: in_force

(A)(1) An individual taxpayer is allowed a deduction from the tax imposed pursuant to Section 12-6-510 for amounts contributed to a Catastrophe Savings Account in accordance with subsection (B)(3); and (2) all interest income earned by the Catastrophe Savings Account is exempt from the tax imposed pursuant to Section 12-6-510 as provided in this article. (B)(1) As used in this article, "Catastrophe Savings Account" means a regular savings account or money market account established by an insurance policyholder for residential property in this State to cover an insurance deductible under an insurance policy for the taxpayer's legal residence property that covers hurricane, rising floodwaters, or other catastrophic windstorm event damage or by an individual to cover self-insured losses for the taxpayer's legal residence from a hurricane, rising floodwaters, or other catastrophic windstorm event. The account must be labeled as a Catastrophe Savings Account in order to qualify as a Catastrophe Savings Account as defined in this article. A taxpayer shall establish only one Catastrophe Savings Account and shall specify that the purpose of the account is to cover the amount of insurance deductibles and other uninsured portions of risks of loss from hurricane, rising floodwater, or other catastrophic windstorm event. (2) A Catastrophe Savings Account is not subject to attachment, levy, garnishment, or legal process in this State. (3) The total amount that may be contributed to a Catastrophe Savings Account must not exceed: (a) in the case of an individual whose qualified deductible is less than or equal to one thousand dollars, two thousand dollars; (b) in the case of an individual whose qualified deductible is greater than one thousand dollars, the amount equal to the lesser of fifteen thousand dollars or twice the amount of the taxpayer's qualified deductible; or (c) in the case of a self-insured individual who chooses not to obtain insurance on his legal residence, two hundred fifty thousand dollars, but shall not exceed the value of the individual taxpayer's legal residence. (4) If a taxpayer contributes in excess of the limits provided in item (3), the taxpayer shall withdraw the amount of the excess contributions and include that amount in South Carolina income for purposes of Section 12-6-510 in the year of withdrawal.
S.C. Code Ann. § 12-21-1060 — SC Code / Title 12 / Chapter 21 / Article 7 / Section 12-21-1060
SECTION 12-21-1060. Discount on tax paid when due.
Status: in_force

Under the reporting method of tax payment on sales of beer and wine prescribed in Section 12-21-1050, the Department of Revenue shall allow a discount of two percent to the wholesaler on the amount of tax reported on each monthly report. In no case shall any discount be allowed if the taxes are not paid in full or if either the report or the taxes are received by the department after the date due, or after the expiration of any extension granted by the department.
S.C. Code Ann. § 12-16-250 — SC Code / Title 12 / Chapter 16 / Article 3 / Section 12-16-250
SECTION 12-16-250. Powers of arbitration board; judicial sanctions for failure to obey subpoena.
Status: in_force

The board has the power to administer oaths, take testimony, subpoena, and require the attendance of witnesses and the production of books, papers, and documents, and issue commissions to take testimony. Subpoenas may be signed by any member of the board. In case of failure to obey a subpoena, any judge of a court of record of this State, upon application by the board, may make an order requiring compliance with the subpoena and the court may punish failure to obey the order as a contempt.
S.C. Code Ann. § 12-20-105 — SC Code / Title 12 / Chapter 20 / Section 12-20-105
SECTION 12-20-105. Tax credits.
Status: in_force

(A) Any company subject to a license tax under Section 12-20-100 may claim a credit against its license tax liability for amounts paid in cash to provide infrastructure for an eligible project. A company may enter into a multi-year commitment to provide cash for eligible infrastructure. Where a company has entered into an agreement to pay in cash for infrastructure for an eligible project, and the eligible project is not constructed by the end of the tax year, the company may provide cash in that or a future year to another eligible project and retain the credit. (B)(1) To be considered an eligible project for purposes of this section, the project must qualify for income tax credits under Chapter 6, Title 12, withholding tax credit under Chapter 10, Title 12, income tax credits under Chapter 14, Title 12, or fees in lieu of property taxes under either Chapter 12, Title 4, Chapter 29, Title 4, or Chapter 44, Title 12. (2) If a project is located in an office, business, commercial, or industrial park, or combination of these, and is used exclusively for economic development and is owned or constructed by a county, political subdivision, or agency of this State when the qualifying improvements are paid for, the project does not have to meet the qualifications of item (1) to be considered an eligible project. As provided in subsection (C)(4), the county or political subdivision may sell all or a portion of the business or industrial park. (3) In a county in which at least five million dollars in state accommodations tax imposed pursuant to Section 12-36-920 has been collected in at least one fiscal year, a county or municipality-owned multiuse sports and recreational complex is considered an "eligible project" promoting economic development for all purposes of the credit allowed pursuant to this section. (C) For the purpose of this section, "infrastructure" means improvements for water, wastewater, hydrogen fuel, sewer, gas, steam, electric energy, and communication services made to a building or land that are considered necessary, suitable, or useful to an eligible project. These improvements include, but are not limited to: (1) improvements to both public or private water and sewer systems; (2) improvements to both public or private electric, natural gas, and telecommunications systems including, but not limited to, ones owned or leased by an electric cooperative, electric utility, or electric supplier, as defined in Chapter 27, Title 58; (3) fixed transportation facilities including highway, road, rail, water, and air; (4) for a qualifying project under subsection (B)(2), infrastructure improvements include shell buildings, incubator buildings whose ownership is retained by the county, political subdivision, or agency of the State and the purchase of land for an office, business, commercial, or industrial park, or combination of these, used exclusively for economic development which is owned or constructed by a county, political subdivision, or agency of this State. The county, political subdivision, or agency may sell the shell building or all or a portion of the park at any time after the company has paid in cash to provide the infrastructure for an eligible project; (5) for a qualifying project pursuant to subsection (B)(2), infrastructure improvements also include due diligence expenditures relating to environmental conditions made by a county or political subdivision after it has acquired contractual rights to an industrial park. Due diligence expenditures include such items as Phase I and II studies and environmental or archeological studies required by state or federal statutes or guidelines or similar lender requirements. Contractual rights include options to purchase real property or other similar contractual rights acquired before the county or political subdivision files a deed to the property with the Register of Mesne Conveyances; (6) for a qualifying project pursuant to subsection (B)(2), site preparation costs include, but are not limited to: (a) clearing, grubbing, grading, and stormwater retention; and (b) refurbishment of buildings that are owned or controlled by a county or municipality and are used exclusively for economic development purposes; and (7) for a qualifying project pursuant to subsection (B)(2) cash payments to a county, political subdivision, or agency of this State for purposes of defraying public debt incurred to pay for infrastructure on the project are allowed. (D) A company is not allowed the credit provided by this section for actual expenses it incurs in the construction and operation of any building or infrastructure it owns, leases, manages, or operates. (E)(1) The maximum aggregate credit that may be claimed in any tax year by a single company is six hundred thousand dollars. (2) Notwithstanding the annual credit limit provided pursuant to item (1), for a contribution for a qualifying project located in a county classified as a Tier II, III, or IV county pursuant to Section 12-6-3360(B), the maximum aggregate credit that may be claimed in a tax year by a taxpayer is increased by: (3) To be eligible for the increased credit amount provided in item (2), the total of the taxpayer's credit claim for the taxable year must be for a qualifying project located in a single Tier II, III, or IV county. If the single qualifying project extends across a county boundary, then for purposes of determining eligibility and the amount of the applicable increased credit, the qualifying project is considered to be located in the county with the lowest credit amount unless at least eighty percent of the total costs associated with the project are attributable to that portion of the project located in the county with the higher allowable credit amount. (F) The credits allowed by this section may not reduce the license tax liability of the company below zero. If the applicable credit originally earned during a taxable year exceeds the liability and is otherwise allowable under subsection (D), the amount of the excess may be carried forward to the next taxable year. (G) For South Carolina income tax and license purposes, a company that claims the credit allowed by this section is ineligible to claim the credit allowed by Section 12-6-3420. (H) By March first of each year, the Department of Revenue shall issue a report to the Chairman of the Senate Finance Committee, the Chairman of the House Ways and Means Committee, and the Secretary of the Department of Commerce outlining the history of the credit allowed pursuant to this section. The report shall include the amount of credit allowed pursuant to this section and the types of infrastructure provided to eligible projects. (I) For the purposes of this section, for a qualifying project pursuant to subsection (B)(3), infrastructure includes all applicable provisions of subsection (C) applying to the development and construction of the sports and recreational complex and further includes costs of land acquisition and preparation, construction of facilities and venues in the complex, improvements and upgrades to existing facilities and venues, and any other capital costs incurred in the acquisition, construction, and operation of the complex, including debt payments on any loans or bonds issued to pay for such infrastructure. Editor's Note 2014 Act No. 279, SECTION 3.C, provides as follows: "C. This section takes effect upon approval by the Governor and applies for contributions made for a multiuse sports and recreational complex placed in service after 2011." 2022 Act No. 184, SECTION 2, provides as follows: "SECTION 2. Upon approval of the Governor, this act applies for credits first claimed for taxable years beginning after 2021." Effect of Amendment 2014 Act No. 279, SECTION 3.A, 3.B, inserted subsections (B)(3) and (I), relating to additional eligible project. 2022 Act No. 184, SECTION 1, in (A), inserted the second and third sentences; in (C), inserted (7) and made nonsubstantive changes; rewrote (E); and in (I), inserted ", including debt payments on any loans or bonds issued to pay for such infrastructure" at the end.
S.C. Code Ann. § 12-16-1180 — SC Code / Title 12 / Chapter 16 / Article 11 / Section 12-16-1180
SECTION 12-16-1180. Production of documents and other information.
Status: in_force

At any time after the expiration of the time required by this chapter for the filing of any return required therein the department may require the personal representative or any person or corporation interested in the succession to appear at the office of the department at a time the department designates and produce for the use of the department in determining whether or not the estate is subject to tax and the amount of tax, if any, all books, papers, or securities which may be within the possession or within the control of the personal representative or beneficiary relating to estate or tax and to furnish other information relating to the same as he may be able and the department may require.
S.C. Code Ann. § 12-4-385 — SC Code / Title 12 / Chapter 4 / Article 3 / Section 12-4-385
SECTION 12-4-385. Proposed change in policy concerning particular industry group; notice.
Status: in_force

The department shall notify the appropriate licensing division of the Department of Labor, Licensing and Regulation when the department proposes a change in policy concerning a particular industry group. The department shall also notify any known industry groups.
S.C. Code Ann. § 12-60-500 — SC Code / Title 12 / Chapter 60 / Article 5 / Section 12-60-500
SECTION 12-60-500. Tax refund; preference to other claims against state treasury.
Status: in_force

If it is determined that a refund is due of a tax paid to, or collected by the State, the department shall issue its order to the State Treasurer to refund the taxes. Refunds must be paid in preference to other claims against the state treasury. If the State Treasurer does not have in his custody or possession enough funds to pay a refund of taxes, he shall request that the General Assembly appropriate the refund.
S.C. Code Ann. § 12-2-20 — SC Code / Title 12 / Chapter 2 / Section 12-2-20
SECTION 12-2-20. "Person" and "Individual" defined.
Status: in_force

As used in this title and in other titles that provide for taxes administered by the department, and unless otherwise required by the context, the term: (1) "person" includes any individual, trust, estate, partnership, receiver, association, company, limited liability company, corporation, or other entity or group; and (2) "individual" means a human being.
S.C. Code Ann. § 12-37-2420 — SC Code / Title 12 / Chapter 37 / Article 19 / Section 12-37-2420
SECTION 12-37-2420. Required tax returns.
Status: in_force

All airline companies operating in the State shall make an annual property tax return on or before the thirtieth day of April in each year for the preceding calendar or fiscal year of their flight equipment to the department. Each type and model of flight equipment shall be separately returned, valued and apportioned as herein provided. Effect of Amendment 2015 Act No. 87, SECTION 15, substituted "thirtieth day of April" for "15th day of April", and deleted the former second paragraph, relating to the first report filed.
S.C. Code Ann. § 12-53-30 — SC Code / Title 12 / Chapter 53 / Section 12-53-30
SECTION 12-53-30. Preservation of seized property; expenses of seizure and sale.
Status: in_force

The department, or its duly authorized representative, where personal property is levied upon and seized in order to enforce payment of amounts due the department, including costs, shall take such steps as may be necessary to protect and preserve the property so seized. The sheriff of each county is hereby authorized and directed to provide appropriate and proper space to protect any personal property so seized. In the event that storage space is not available to the sheriff, the department is hereby authorized and directed to rent such space as may be necessary to protect the seized property until such property may be sold or redeemed. The cost of such storage, advertising, sale, and any other direct costs in connection with such seizure and sale shall be paid by the State Treasurer on proper warrant from the department from any funds arising out of any taxes with respect to which the department is charged with the administration, enforcement and collection.
S.C. Code Ann. § 12-21-10 — SC Code / Title 12 / Chapter 21 / Article 1 / Section 12-21-10
SECTION 12-21-10. Administration of chapter; rules and regulations; county officers shall assist.
Status: in_force

The department shall administer and enforce the taxes imposed by this chapter and shall prescribe rules and regulations pertinent to such enforcement. County treasurers and other county officers designated by the department shall assist in such administration by distributing regulations, giving information, selling stamps, reporting violations and in other ways not inconsistent with their respective offices to the extent and in the manner required by regulations of the department.
S.C. Code Ann. § 12-36-2690 — SC Code / Title 12 / Chapter 36 / Article 25 / Section 12-36-2690
SECTION 12-36-2690. Role of distribution facility in determining physical presence in state for sales and use tax purposes.
Status: repealed

(A) Notwithstanding another provision of this chapter, owning or utilizing a distribution facility within South Carolina is not considered in determining whether the person has a physical presence in South Carolina sufficient to establish nexus with South Carolina for sales and use tax purposes. (B) For purposes of this section, a distribution facility is defined in Section 12-6-3360. Editor's Note 2005 Act No. 157, SECTION 5, as amended by 2006 Act No. 389, SECTION 4, provides as follows: "(A) The General Assembly finds that many tax incentives outlive their usefulness and should exist only for a time certain. It is the intent of the General Assembly to provide for a sunset provision on each tax incentive, including credits and exemptions, enacted by this act. "(B) Each tax incentive, including credits and exemptions, enacted by this act shall be repealed for tax years beginning after five years from the date of enactment, unless a different time frame is otherwise provided herein, but this repeal does not apply to the small business targeted jobs tax credit allowed pursuant to Section 12-6-3360(C)(2), as amended by this act."
S.C. Code Ann. § 12-28-310 — SC Code / Title 12 / Chapter 28 / Article 3 / Section 12-28-310
SECTION 12-28-310. User fees on gasoline and diesel fuel.
Status: in_force

(A) Subject to the exemptions provided in this chapter, a user fee of sixteen cents a gallon is imposed on: (1) all gasoline, gasohol, or blended fuels containing gasoline that are used or consumed for any purpose in this State; and (2) all diesel fuel, substitute fuels, or alternative fuels, or blended fuels containing diesel fuel that are used or consumed in this State in producing or generating power for propelling motor vehicles. (B) The user fee levied on motor fuel subject to the user fee pursuant to this chapter is a levy and assessment on the consumer, and the levy and assessment on other persons as specified in this chapter are as agents of the State for the collection of the user fee. This section does not affect the method of collecting the user fee as provided in this chapter. The user fee imposed by this section must be collected and paid at those times, in the manner, and by the persons specified in this chapter. (C) The license user fee imposed by this section is instead of all sales, use, or other excise tax that may be imposed otherwise by any municipality, county, or other local political subdivision of the State. (D) On July 1, 2017, and each July first thereafter until after July 1, 2022, the department shall permanently increase the amount of the user fee imposed pursuant to subsection (A) by two cents, for a total of twelve cents. All of the funds raised by the increase in the motor fuel user fee imposed by this subsection must be credited to the Infrastructure Maintenance Trust Fund. Effect of Amendment 2017 Act No. 40, SECTION 2, added (D), providing that the department shall phase-in an increase of twelve cents on the user fee over six years.
S.C. Code Ann. § 12-49-1230 — SC Code / Title 12 / Chapter 49 / Article 9 / Section 12-49-1230
SECTION 12-49-1230. Collateral lists and supplements.
Status: in_force

(A) By July first of each year, each lienholder may provide a written collateral list to the tax collector of each county in which the lienholder's collateral is located. The collateral list sent to a particular county must be derived by a lienholder sorting its accounts by United States Postal Zip Codes and by sorting those zip codes by the counties that have geographical areas covered by those zip codes. The zip codes used must be those shown in the lienholder's records as the mailing addresses where the collateral is situate. For those zip codes covering geographical areas that extend into multiple counties, the collateral list sent to all counties sharing the same zip codes must contain the information required by Section 12-49-1250. (B) Any collateral list provided by a lienholder to a tax collector after July first and no later than December thirty-first of any year is considered a supplemental collateral list for purposes of the lienholder's right to receive notice of a tax levy and sale pursuant to Section 12-49-1190 for that same calendar year. (C) A lienholder is not required to provide to the tax collector a collateral list annually or periodically. If a particular lienholder does not provide a collateral list to the tax collector in a timely manner for the year in which the tax collector intends to sell real property on which that lienholder holds a lien, the tax collector may rely on the most current information obtained pursuant to Section 12-49-1190 including, but not limited to, a collateral list from a previous year.
S.C. Code Ann. § 12-24-80 — SC Code / Title 12 / Chapter 24 / Section 12-24-80
SECTION 12-24-80. Records of fees due and collected.
Status: in_force

Every clerk of court or register of deeds and the county shall keep and preserve suitable records to determine the amount of fee due and collected under this chapter. The clerk of court or register of deeds and the county shall keep and preserve records for five years.
S.C. Code Ann. § 12-6-4970 — SC Code / Title 12 / Chapter 6 / Article 37 / Section 12-6-4970
SECTION 12-6-4970. Time to file returns.
Status: in_force

(A) Returns of taxpayers, except as otherwise provided, must be filed on or before the fifteenth day of the fourth month following the taxable year. (B)(1) Returns of "S" corporations and partnerships must be filed on or before the fifteenth day of the third month following the taxable year. (2) Returns for foreign corporations that do not maintain an office or place of business in the United States must be filed on or before the fifteenth day of the sixth month following the taxable year. (C) Returns of organizations exempt under Internal Revenue Code Section 501 reporting unrelated business income pursuant to Section 12-6-4910(8), must be filed on or before the fifteenth day of the fifth month following the taxable year. (D) Information returns provided in Section 12-6-4950 must be filed on or before March 15 of each year. (E) Returns filed electronically have the same due dates as provided in this section. Editor's Note 2016 Act No. 160, SECTION 4.E, provides as follows: "E. This SECTION takes effect upon approval by the Governor and first applies to tax years beginning after 2015." Effect of Amendment 2016 Act No. 160, SECTION 4.A, in (B), added the paragraph identifiers, and in (1), substituted "'S' corporations and partnerships" for "corporations".
S.C. Code Ann. § 12-6-3695 — SC Code / Title 12 / Chapter 6 / Article 25 / Section 12-6-3695
SECTION 12-6-3695. Alternative fuel property income tax credit.
Status: in_force

(A)(1) A taxpayer who purchases or constructs, installs, and places in service in this State eligible property that is used for distribution, dispensing, or storing alternative fuel specified in this subsection, at a new or existing fuel distribution or dispensing facility, is allowed an income tax credit equal to twenty-five percent of the cost to the taxpayer of purchasing, constructing, and installing the eligible property. (2) The entire credit may not be taken in the taxable year in which the property is placed in service, but must be taken in three equal annual installments beginning with the taxable year in which the property is placed in service. If, in one of the years in which the installment of a credit accrues, property directly and exclusively used for distributing, dispensing, or storing alternative fuel is disposed of or taken out of service and is not replaced, the credit expires and the taxpayer may not claim any remaining installment of the credit. (3) The unused portion of an unexpired credit may be carried forward for not more than ten succeeding taxable years. (4) The taxpayer may transfer any applicable credit associated with this section. To the extent that the taxpayer transfers the credit, the taxpayer must notify the department of the transfer in the manner the department prescribes. Notwithstanding subsection (D), as used in this item, the term "taxpayer" only applies to the State or any agency or instrumentality, authority, or political subdivision, including municipalities. (5) A taxpayer who claims any other credit allowed pursuant to this article with respect to the costs of constructing and installing a facility may not take the credit allowed in this section with respect to the same costs. (B) The Department of Revenue may require documentation that it considers necessary to administer the credit. (C) To claim the credits allowed in this section, the taxpayer must place the property or facility in service before January 1, 2026. (D) For purposes of this section: (1) "Eligible property" includes pumps, compressors, storage tanks, and related equipment that is directly and exclusively used for distribution, dispensing, or storing alternative fuel. The equipment used to store, distribute, or dispense alternative fuel must be labeled for this purpose and clearly identified as associated with alternative fuel. (2) "Alternative fuel" means compressed natural gas, liquefied natural gas, or liquefied petroleum gas, dispensed for use in motor vehicles and compressed natural gas, liquefied natural gas, or liquefied petroleum gas, dispensed by a distributor or facility. (3) "Taxpayer" means any sole proprietor, partnership, corporation of any classification, limited liability company, or association taxable as a business entity. Also, the word "taxpayer" includes the State or any agency or instrumentality, authority, or political subdivision, including municipalities. Editor's Note 2016 Act No. 269, SECTION 3.B, provides as follows: "B. This SECTION [adding this section] first applies to tax years beginning after 2015."
S.C. Code Ann. § 12-6-3930 — SC Code / Title 12 / Chapter 6 / Article 29 / Section 12-6-3930
SECTION 12-6-3930. Imposition of interest and penalties on National Guard and Reserve members activated as a result of Iraq conflict or war on terrorism.
Status: in_force

No interest, penalties, or other sanctions may be imposed on the active duty income of members of the National Guard and Reserves activated as a result of the conflict in Iraq and the war on terrorism with regard to underpayment of state estimated individual income tax payments of the active duty income if the federal government is unable to withhold state income taxes due on such pay.
S.C. Code Ann. § 12-49-940 — SC Code / Title 12 / Chapter 49 / Article 7 / Section 12-49-940
SECTION 12-49-940. Advertisement and sale of seized property.
Status: in_force

Unless the amount due on the delinquent tax execution shall be sooner paid, the tax collector shall, after having such personal property so seized under the delinquent tax execution advertised for sale for two weeks in a newspaper printed and circulated in the county, sell such personal property at public auction to the highest bidder for cash. Effect of Amendment 2015 Act No. 87, SECTION 48, amended the section by removing the sheriff from tax sale collection process.
S.C. Code Ann. § 12-4-393 — SC Code / Title 12 / Chapter 4 / Article 3 / Section 12-4-393
SECTION 12-4-393. Contracting with private entities to establish data mining and data warehousing capabilities within department.
Status: in_force

The Department of Revenue may contract with private entities to establish data mining and data warehousing capabilities within the department to enhance compliance and collections. These contractual arrangements may include payment from the increased revenue generated by the resulting enhanced capabilities. The department is allowed reimbursement of costs associated with administration of this section from the data warehouse generated collections and this amount may be retained and expended for budgeted operations of the department.
S.C. Code Ann. § 12-8-1540 — SC Code / Title 12 / Chapter 8 / Article 13 / Section 12-8-1540
SECTION 12-8-1540. Agents shall furnish statements to taxpayers and department; contents.
Status: in_force

(A) A person required to withhold income tax under this chapter, or who would have been required to withhold a tax under Section 12-8-520 if the taxpayer had claimed a single exemption, shall furnish on or before January thirty-first of the following year a properly completed federal wage and tax statement or federal 1099 to the taxpayer with respect to the remuneration paid during the calendar year, showing the following: (1) the withholding agent's name, address, and South Carolina withholding tax account number; (2) the taxpayer's name, address, and social security or federal employer identification number; (3) the total amount of wages or payments; and (4) the total amount withheld. (B) The wage and tax statement or 1099 required to be furnished by this section may be required to be furnished at other times, and contain other information as prescribed by the department. (C) This section does not apply to agents withholding pursuant to Section 12-8-580 who provide the seller with the nonresident real estate withholding form or to agents required to withhold income tax pursuant to Section 12-8-580.
S.C. Code Ann. § 12-49-920 — SC Code / Title 12 / Chapter 49 / Article 7 / Section 12-49-920
SECTION 12-49-920. Possession gained and lien effected by service of process.
Status: in_force

Upon such service being made, the specific personal property of the defaulting taxpayer described in such notice of levy and seizure shall be conclusively deemed and taken to be in the exclusive possession of the tax collector and the sum due on the particular delinquent tax execution shall constitute a first lien upon the specific personal property described in such notice. Effect of Amendment 2015 Act No. 87, SECTION 46, amended the section by removing the sheriff from tax sale collection process.
S.C. Code Ann. § 12-57-20 — SC Code / Title 12 / Chapter 57 / Section 12-57-20
SECTION 12-57-20. Declaration of purpose.
Status: in_force

This chapter is passed for the purpose of authorizing the filing of notices of lien in accordance with the provisions of Subchapter C, Chapter 64 of Subtitle F of the Internal Revenue Code of 1986, including its predecessors and as it may be amended.
S.C. Code Ann. § 12-28-1165 — SC Code / Title 12 / Chapter 28 / Article 11 / Section 12-28-1165
SECTION 12-28-1165. Licensee to file a new bond or additional deposit when required.
Status: in_force

(A) The department may require a licensee to file a new bond with a satisfactory surety in the same form and amount if: (1) liability upon the previous bond is discharged or reduced by the judgment rendered, payment made, or otherwise disposed of; (2) in the opinion of the department, any surety on the previous bond becomes unsatisfactory. If the new bond is unsatisfactory, the department shall cancel the license. If the new bond is furnished satisfactorily, the department shall release in writing the surety on the previous bond from liability accruing after the effective date of the new bond. (B) If a licensee has a cash deposit with the department and the deposit is reduced by a judgment rendered, payment made, or otherwise disposed of, the director may require the licensee to make a new deposit equal to the amount of the reduction.
S.C. Code Ann. § 12-24-130 — SC Code / Title 12 / Chapter 24 / Section 12-24-130
SECTION 12-24-130. Lien for fees, penalties or interest.
Status: in_force

The fee imposed under this chapter and any penalties and interest thereon are a debt owing to the State by the person or persons liable for the fee and are a lien on all property of these persons, but this lien is valid so as to affect the rights of purchasers for value, mortgagees, or judgement or other lien creditors only from the time when warrant is entered upon the transcript of judgments in the county, in the case of real property where the property is situate, and in the case of personal property, where the person liable for the fee resides or possesses personal property if the receiver is a resident of this State, or if the person is a nonresident, where the personal property is situate.
S.C. Code Ann. § 12-6-5510 — SC Code / Title 12 / Chapter 6 / Article 41 / Section 12-6-5510
SECTION 12-6-5510. Certificate of compliance as prima facie evidence.
Status: in_force

A certificate of compliance from the department to the effect that a tax has been paid, that a return has been filed, or that information has been supplied as required by the provisions of this chapter is prima facie evidence that the tax has been paid, that the return has been filed, or that the information has been supplied.
S.C. Code Ann. § 12-21-1030 — SC Code / Title 12 / Chapter 21 / Article 7 / Section 12-21-1030
SECTION 12-21-1030. Tax on sales of less than one gallon and in metric size containers.
Status: in_force

If beer be offered for sale in bottles or cans, there shall be levied and collected a tax of six-tenths cents per ounce or fractional quantity thereof, and on wines offered for sale in quantities of less than one gallon there shall be levied and collected a tax of six cents for each eight ounces or fractional quantity thereof, and wine offered for sale in metric sizes a tax at the rate of twenty-five and thirty-five one hundredths cents per liter.
S.C. Code Ann. § 12-45-60 — SC Code / Title 12 / Chapter 45 / Section 12-45-60
SECTION 12-45-60. Only taxes on duplicates or ordered by auditor shall be collected.
Status: in_force

County treasurers are prohibited from collecting any tax except such as has been first entered upon the tax duplicates of their respective counties or upon the order of the auditors of such counties.
S.C. Code Ann. § 12-28-1120 — SC Code / Title 12 / Chapter 28 / Article 11 / Section 12-28-1120
SECTION 12-28-1120. Transporter's license; fee.
Status: in_force

A transporter who is not licensed as a supplier shall obtain a transporter's license before transporting motor fuel subject to the user fee. The registration fee for a transporter's license is fifty dollars.
S.C. Code Ann. § 12-6-3660 — SC Code / Title 12 / Chapter 6 / Article 25 / Section 12-6-3660
SECTION 12-6-3660. Tax credit for costs of retrofitting to make residence more hurricane resistant.
Status: in_force

(A) An individual taxpayer is allowed a credit against the tax imposed pursuant to Section 12-6-510 for costs incurred to retrofit, as specified in subsection (B), a structure qualifying as the taxpayer's legal residence pursuant to Section 12-43-220(c) to make it more resistant to loss due to hurricane, rising floodwater, or other catastrophic windstorm event. (B) In order to qualify for the state income tax credit allowed pursuant to this section, costs must not include ordinary repair or replacement of existing items, and must be associated with those fortification measures defined in subsection (C), and must increase the residence's resistance to hurricane, rising floodwater, or catastrophic windstorm event damage, as defined by the director or his designee by regulation. (C) The fortification measures qualifying for the state income tax credit allowed pursuant to this section must be promulgated by the Department of Insurance in regulations pursuant to the Administrative Procedures Act. (D) The tax credit allowed pursuant to this section for any taxable year must not exceed the lesser of: (1) twenty-five percent of the cost incurred; or (2) one thousand dollars. (E) The cost of items that otherwise qualify for the credit that are purchased with grant funds awarded pursuant to Section 38-75-485 are not eligible for this credit if the grants are not included in the income of the taxpayer.
S.C. Code Ann. § 12-6-3330 — SC Code / Title 12 / Chapter 6 / Article 25 / Section 12-6-3330
SECTION 12-6-3330. Two wage earner credit for married individuals filing joint return; computation; definitions; when not allowed.
Status: in_force

(A) Married individuals are allowed a two wage earner credit against South Carolina income tax if both spouses have South Carolina earned income and a joint return is filed under the provisions of Section 12-6-5000. (B) The credit is limited to seven-tenths of one percent multiplied by the lesser of: (1) fifty thousand dollars; or (2) the South Carolina qualified earned income of the spouse with the lower South Carolina qualified earned income for the taxable year. (C)(1) South Carolina qualified earned income is computed as follows: (a) South Carolina earned income of the spouse for the taxable year as defined in subsection (C)(2); less (b) the sum of the deductions described in Internal Revenue Code Section 62 (a) paragraphs (1) (Trade and Business Deductions), (2) (Certain Trade and Business Deductions of Employees), (6) (Pension, Profit-Sharing and Annuity Plans of Self-Employed Individuals), (7) (Retirement Savings), and (12)(Certain Required Repayments of Supplemental Unemployment Compensation Benefits) to the extent the deductions are properly allocable to or chargeable against South Carolina earned income. (2) The term "South Carolina earned income" means income that is earned income within the meaning of Internal Revenue Code Section 911( d)(2) or 401(c)(2) and is taxable in this State, except that: (a) it does not include an amount: (i) received from a retirement plan or an annuity; (ii) paid or distributed from an individual retirement plan as defined in Internal Revenue Code Section 7701(a)(37); (iii) received as deferred compensation; or (iv) received for services performed by an individual employed by his spouse within the meaning of Internal Revenue Code Section 3121(b)(3)(B); and (b) Internal Revenue Code Section 911(d)(2)(B) must be applied without regard to the phrase "not in excess of thirty percent of his share of net profits of such trade or business". (D) No credit is allowed under this section for a taxable year if either spouse claims the benefits of Internal Revenue Code Sections 911 (Citizens or Residents of the United States Living Abroad) or 931 (Income for Sources within Guam, America Samoa, or the Northern Mariana Islands) for the taxable year. Editor's Note 2017 Act No. 40, SECTIONS 17.B, 17.C, provide as follows: "B. Notwithstanding the increased multiplier of fifty thousand dollars in Section 12-6-3330(B)(1) as amended in this SECTION, the increase must be phased-in in six equal installments of three thousand three hundred thirty-three dollars each tax year until it is fully phased-in in tax year 2023, with the first increase occurring in tax year 2018. "C. This SECTION takes effect upon approval by the Governor and applies to tax years beginning after 2017." Effect of Amendment 2017 Act No. 40, SECTION 17.A, in (B)(1), substituted "fifty thousand dollars" for "thirty thousand dollars".
S.C. Code Ann. § 12-59-100 — SC Code / Title 12 / Chapter 59 / Article 1 / Section 12-59-100
SECTION 12-59-100. Deposit of funds from sale of forfeited land commission.
Status: in_force

The proceeds of any such sales shall be turned over by such forfeited land commission to the county treasurer. And the county treasurer shall deposit such funds, after deducting the expense warrants as drawn on him by the forfeited land commission of his county into the general county fund. If any tract of land is sold for less than the taxes and penalties due thereon, the proceeds of such sale shall be divided between the county and taxing entities in the proportion of the amount of taxes and penalties due each of them. 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), effective July 1, 2015. Effect of Amendment 2015 Act No. 87, SECTION 64, rewrote the section.
S.C. Code Ann. § 12-21-2721 — SC Code / Title 12 / Chapter 21 / Article 19 / Section 12-21-2721
SECTION 12-21-2721. Confiscation of coin-operated machines.
Status: in_force

Coin-operated machines or devices licensed pursuant to Section 12-21-2720 are not subject to confiscation under Section 12-21-2712 due to any violation of Sections 16-19-30, 16-19-40, 16-19-50, or 16-19-130.
S.C. Code Ann. § 12-54-70 — SC Code / Title 12 / Chapter 54 / Section 12-54-70
SECTION 12-54-70. Extension of time for filing returns or paying tax; tentative return and payment of tentative liability.
Status: in_force

(a) The department may allow further time for the filing of returns or remitting of tax due required by the provisions of law administered by the department. The request for an extension must be filed with the department on or before the day the return of the tax is due. Except as otherwise provided in this section, the department may allow an extension of time not to exceed six months. A tentative return is required reflecting one hundred percent of the anticipated tax to be paid for the taxable period, to be accompanied by a remittance for the tentative tax liability. Interest at the rate provided in Section 12-54-25, calculated from the date the tax was originally due, must be added to the balance due whenever an extension to file or to remit tax due is granted. (b) If the amount remitted with the tentative return fails to reflect at least ninety percent of the tax to be paid for the period granted by the extension, a penalty as provided in Section 12-54-43(D) must be imposed from the date the tax was originally due on the difference between the amount remitted and the tax to be paid for the period. (c) Provisions regarding prepayment of ninety percent of the estimated liability do not apply to persons filing monthly reports. For monthly filers, no extension may be granted for more than one additional month beyond the due date. The time and payment requirements of this section do not apply for estate tax purposes if a hardship extension is granted under Section 12-16-1140; but interest must be calculated on any outstanding amount until completely paid. (d) An extension may not be granted to a taxpayer who has been granted an extension for a previous period and has not fulfilled the requirements of the previous period.
S.C. Code Ann. § 12-6-5550 — SC Code / Title 12 / Chapter 6 / Article 41 / Section 12-6-5550
SECTION 12-6-5550. State income tax refund as belonging to surviving spouse.
Status: in_force

(A) A federal or state income tax overpayment due to a person who is deceased at the time of the refund is the sole and separate property of the surviving spouse irrespective of the deceased's filing status on the return. (B) A refund by the United States or any state directly to the surviving spouse operates as a complete acquittal and discharge of liability from suit, claim, or demand of any nature by any heir, distributee, or creditor of the decedent, or by any other person.
S.C. Code Ann. § 12-49-1180 — SC Code / Title 12 / Chapter 49 / Article 9 / Section 12-49-1180
SECTION 12-49-1180. Effect of chapter on rights of mortgagee.
Status: in_force

(A) The rights, interest, and security of a mortgagee complying with the provisions of Section 12-49-1150 are not affected by a tax sale and a deed of conveyance, unless the provisions of Section 12-49-1120 are complied with. (B) Except as specifically provided in this article, the rights and remedies of a mortgagee granted elsewhere in this title are not affected by whether or not the mortgagee provides a mortgagee list of real property pursuant to Section 12-49-1150.
S.C. Code Ann. § 12-35-10 — SC Code / Title 12 / Chapter 35 / Section 12-35-10
SECTION 12-35-10. Short title.
Status: in_force

This act may be cited as the "Simplified Sales and Use Tax Administration Act".
S.C. Code Ann. § 12-16-1510 — SC Code / Title 12 / Chapter 16 / Article 15 / Section 12-16-1510
SECTION 12-16-1510. Lien for unpaid taxes; certificate of release from lien.
Status: in_force

(A) A lien arises automatically from the death of the decedent upon all property, real or personal, located in this State of every decedent having a taxable estate who fails to pay the tax imposed by this chapter. Except as provided in Sections 12-16-910 and 12-16-920 the lien once it attaches is enforceable for a period not to exceed ten years from the date of death of the decedent. (B) That part of the property of a decedent subject to the lien provided under subsection (A) is divested of the lien to the extent it is used for payment of charges against the estate or expenses of its administration allowed by the court having jurisdiction thereof. (C) That part of the personal property of a decedent subject to the lien provided under subsection (A) is divested of the lien upon the conveyance or transfer of the property to a purchaser or holder of a security interest for an adequate and full consideration and the lien shall then attach to the proceeds received for the property from the purchaser or holder of a security interest. Real property is not divested of the lien except as provided in subsections (B) and (D) of this section. (D) When any lien under this section has attached and the department is satisfied that the tax liability, if any, of the estate has been fully discharged, the department shall issue a certificate releasing all property of the estate from the lien; or, if the department is satisfied that the tax liability of the estate has been provided for, it shall issue a certificate releasing any surplus property of the estate from the lien.
S.C. Code Ann. § 12-20-30 — SC Code / Title 12 / Chapter 20 / Section 12-20-30
SECTION 12-20-30. Form and contents of annual report; public inspection.
Status: in_force

(A) The annual report must be in a form prescribed by the department and Secretary of State and contain all information that the department or the Secretary of State may require for the administration of the provisions of this chapter and the provisions of Title 33. The information in the annual report must be current as of the date the annual report is executed on behalf of the corporation and contain the following information: (1) the name of the corporation and the state or country of incorporation; (2) the address of the registered office and the name of the registered agent in this State; (3) the address of the principal office; (4) the names and business addresses of the directors and principal officers; (5) a brief description of the nature of the business; (6) the total number of authorized shares of stock, itemized by class and series, if any, within each class; and (7) the total number of issued and outstanding shares of stock, itemized by class and series, if any, within each class. The information required by this subsection is open to unrestricted public inspection. Any person may request a copy of the information from either the Secretary of State or the department. (B) The Secretary of State or the department may by regulation permit the public disclosure of other information that is required to be filed as part of the corporation's annual report in addition to the information required by subsection (A).
S.C. Code Ann. § 12-6-3515 — SC Code / Title 12 / Chapter 6 / Article 25 / Section 12-6-3515
SECTION 12-6-3515. Credit for conservation or qualified conservation contribution of real property; lands eligible; transfer of credits; definitions.
Status: in_force

(A) A taxpayer who has qualified for and claimed on the taxpayer's federal income tax return a charitable deduction for a gift of land for conservation or for a qualified conservation contribution donated after May 31, 2001, on a qualified real property interest located in this State may elect to claim a credit against a tax imposed by this chapter for the applicable tax year in an amount equal to twenty-five percent of the total amount of the deduction attributable to the gift of land for conservation or to the qualified real property interest located in this State; provided, however, that the credit is subject to the caps provided in subsection (C). If the amount of the credit exceeds the taxpayer's tax liability under this chapter for the taxable year, or if it exceeds the maximum credit that may be used in any particular taxable year as provided in subsection (C)(2), the excess credit may be carried forward to succeeding taxable years until all the credit is claimed. In addition to the carry forward of unused credit, unused credit may be transferred, devised, or distributed, with or without consideration, by an individual, partnership, limited liability company, corporation, trust, or estate. To be effectual, such a transfer, devise, or distribution requires written notification to and approval by the department with the unused credit maintaining all its original attributes in the hands of the recipient. With regard to the sale or exchange of a credit allowed under this section, general income tax principles apply for purposes of the state income tax. In the hands of the original donor of a qualified conservation contribution of a qualified real property interest, or of a gift of land for conservation, and of any subsequent transferee, devisee, or distributee, the credit allowed by this section that may be used to offset state income tax liability in any one taxable year is limited to an amount that, when combined with all other state income tax credits of the taxpayer, does not exceed the taxpayer's total state income tax liability for the taxable year. The fair market value of qualified donations made pursuant to this section must be substantiated by a "qualified appraisal" prepared by a "qualified appraiser" as those terms are defined under applicable federal law and regulations applicable to charitable contributions. (B)(1) For purposes of this section: (a) "Qualified conservation contribution" and a "qualified real property interest" are defined as provided in Internal Revenue Code Section 170(h); (b) "Gift of land for conservation" means a charitable contribution of fee simple title to real property conveyed for conservation purposes as defined in Internal Revenue Code Section 170(h)(4)(A) to a qualified conservation organization as described in Internal Revenue Code Section 170(h)(3); and (c) No credit is allowed pursuant to this section unless the contribution meets the requirements of Section 170 of the Internal Revenue Code, this section, and Section 12-6-5590. Property used for or associated with the playing of golf, or is planned to be so used or associated, is not eligible for the credits allowed by this section. (2) Notwithstanding the provisions of Internal Revenue Code Section 170(h) and applicable regulations pertaining to forestry and silvaculture practices, a taxpayer is not disqualified for the tax credit allowed in this section because of silvacultural and forestry practices permitted by or undertaken pursuant to a conservation contribution on a real property interest if: (a) the forestry and silvacultural practices permitted by or undertaken pursuant to the conservation contribution conform to Best Management Practices established by the South Carolina Forestry Commission existing either at the time the conservation contribution is made, or at the time a particular forestry or silvacultural practice is undertaken; (b) the conservation contribution on a real property interest in all other respects conforms to the requirements of Internal Revenue Code Section 170(h) and applicable regulations for a "qualified conservation contribution" of a "qualified real property interest"; and (c) the taxpayer provides the Department of Revenue with the information the department considers necessary to determine that the taxpayer would otherwise be eligible for the deduction allowed under Section 170(h). The amount of the credit allowable under this item is equal to twenty-five percent of the deduction that would otherwise be allowable under Section 170(h) but for the silvacultural and forestry activities performed on the real property interest, subject to the same conditions and limitations as the credit allowed by this section. (C)(1) The credit provided for in this section may not exceed two hundred fifty dollars per acre of property to which the qualified conservation contribution or gift of land for conservation applies. For the purpose of calculating the per acre tax credit cap of this subsection, all upland and wetland acreage subject to the qualified conservation contribution shall be taken into account, except for property lying within the intertidal zone. All other wetland acreage subject to the qualified conservation contribution including, but not limited to, ponds, wetland impoundments, hardwood bottomlands, and Carolina Bays shall be taken into account when calculating the two hundred fifty dollar per acre tax credit cap. (2) Regardless of the amount of the credit allowed by this section, the total credit a taxpayer may use under this section for any particular taxable year may not exceed fifty-two thousand five hundred dollars. (3) For purposes of applying the per acre limitation and per taxpayer limitation on the credit allowed by this section, the attribution rules of Section 267 of the Internal Revenue Code apply. (D) The South Carolina Department of Revenue shall report to the Governor, the House Ways and Means Committee, and Senate Finance Committee the activity generated on taxable year 2001 and 2002 state income tax returns by the credit allowed by this item. Editor's Note 2000 Act No. 283, SECTION 1.A, provides as follows: "This section may be cited as the 'South Carolina Conservation Incentives Act'."
S.C. Code Ann. § 12-56-30 — SC Code / Title 12 / Chapter 56 / Section 12-56-30
SECTION 12-56-30. Collection of debt; information to be given by claimant agency; information to be given by department to claimant agency.
Status: in_force

(A) The collection remedy under this chapter is in addition to any other remedy available by law. (B) Claimant agencies may submit for collection under the procedure established by this chapter all delinquent debts which they are owed. (C) All claimant agencies, whenever possible, shall obtain the full name, social security number, address, and any other identifying information, required by regulations promulgated by the department for implementation of this chapter, from any person for whom the agencies provide any service or transact any business and who the claimant agencies can foresee may become a debtor under the terms of this chapter. (D) Upon request from a claimant agency, the department shall furnish the claimant agency the home address, corrected Social Security number or additional Social Security number of any taxpayer whose name has been submitted to the department for collection of a delinquent debt.
S.C. Code Ann. § 12-21-2420 — SC Code / Title 12 / Chapter 21 / Article 17 / Section 12-21-2420
SECTION 12-21-2420. Imposition of tax; rate; exemptions; payment, collection, and remittance; disposition of revenues.
Status: in_force

There must be levied, assessed, collected, and paid upon paid admissions to places of amusement within this State a license tax of five percent. The license tax may be listed separately from the cost of admission on an admission ticket. However, no tax may be charged or collected: (1) On account of any stage play or any pageant in which wholly local or nonprofessional talent or players are used. (2) On admissions to athletic contests in which a junior American Legion athletic team is a participant unless the proceeds inure to any individual or player in the form of salary or otherwise. (3) On admissions to high school or grammar school games or on general gate admissions to the State Fair or any county or community fair. (4) On admissions charged by any eleemosynary and nonprofit corporation or organization organized exclusively for religious, charitable, scientific, or educational purposes; or the presentation of performing artists by an accredited college or university; provided, that the license tax herein levied and assessed shall be collected and paid upon all paid admissions to all athletic events of any institution of learning above the high school level; provided, however, that carnivals, circuses, and community fairs operated by eleemosynary or nonprofit corporations or organizations organized exclusively for religious, charitable, scientific, or educational purposes shall not be exempt from the assessment and collection of admissions tax on charges for admission for the use of or entrance to rides, places of amusement, shows, exhibits, and other carnival facilities, but not to include charges for general gate admissions except when the proceeds of any such carnival, circus, or community fair are donated to a hospital; provided, further, that no admission tax shall be charged or collected by reason of any charge made to any member of a nonprofit organization or corporation for the use of the facilities of the organization or corporation of which he is a member. (5) On admissions to nonprofit public bathing places. (6) On admissions to any hunting or shooting preserve. (7) On admissions to privately owned fish ponds or lakes. (8) On admissions to circuses operated by eleemosynary, nonprofit corporations or organizations organized exclusively for religious, charitable, scientific, or educational purposes when the proceeds derived from admissions to the circuses shall be used exclusively for religious, charitable, scientific or educational purposes. (9) On admissions to properties or attractions which have been named to the National Register of Historical Places. (10) On admissions charged to classical music performances of a nonprofit or eleemosynary corporation organized and operated exclusively to promote classical music. (11) On admissions to events other than those events enumerated in item (4) of this section, sponsored and operated exclusively by eleemosynary, nonprofit corporations or organizations organized exclusively for religious, charitable, scientific, civic, fraternal, or educational purposes when the net proceeds derived from admissions to the events shall be immediately donated to an organization operated exclusively for charitable purposes. The term "net proceeds" shall mean the portion of the gross admissions proceeds remaining after necessary expenses of the event have been paid. This item shall not apply to an event in which the above organizations receive a percentage of gross proceeds or a stated fixed sum for the use of its name in promoting the event. (12) On admissions charged by nonprofit or eleemosynary community theater companies or community symphony orchestras, county and community arts councils and departments and other such companies engaged in promotion of the arts. (13) On admissions to boats which charge a fee for pleasure fishing, excursion, sight-seeing and private charter. (14) On admissions to a physical fitness center subject to the provisions of Chapter 79 of Title 44, the Physical Fitness Services Act, that provides only the following activities or facilities: (a) aerobics or calisthenics; (b) weightlifting equipment; (c) exercise equipment; (d) running tracks; (e) racquetball; (f) swimming pools for aerobics and lap swimming; and (g) other similar items approved by the department. The entire admission charge of a physical fitness center which provides any other activity or facilities is subject to the tax imposed by this article. Physical fitness facilities or centers of the State of South Carolina and any of its political subdivisions which are exempt from the Physical Fitness Services Act, pursuant to Section 44-79-110 and, therefore, subject to the admissions tax under this article are nevertheless exempt from the admissions tax if they meet other requirements of this subsection. (15) For entry into the pit area of NASCAR sanctioned motor speedways or racetracks for drivers, crew members, or car owners where a participation fee is charged these persons by NASCAR, or by the speedway or racetrack, where a charge to these persons is made on a per event basis for entry into the pit area, or where a combination of annual and per event charges to these persons is made for entry into the pit area. (16) on admissions to the State Museum. The tax imposed by this section must be paid by the person or persons paying the admission price and must be collected and remitted to the South Carolina Department of Revenue by the person or persons collecting the admission price. The tax imposed by this section does not apply to: (a) any amount separately stated on the ticket of admission for the repayment of money borrowed for the purpose of constructing an athletic stadium or field by any accredited college or university; (b) any amount of the charge for admission, whether or not separately stated, that is a fee or tax imposed by a political subdivision of the State. The revenue derived from the provisions of this section from fishing piers along the coast of South Carolina is allocated for use of the Commercial Fisheries Division of the Department of Natural Resources; or (c) any amount that an accredited college or university requires a season ticket holder to pay to a nonprofit athletic booster organization that is exempt from federal income taxation in order to receive the right to purchase athletic event tickets. (17) on annual or monthly dues paid to a golf club. Effect of Amendment 2014 Act No. 242, SECTION 1, added paragraph (16). 2017 Act No. 68, SECTION 2.A, added (c), at the end of the undesignated paragraph following (16), relating to any amount that a season ticket holder is required to pay to a nonprofit athletic booster organization. 2024 Act No. 135, SECTION 1, added (17).
S.C. Code Ann. § 12-4-375 — SC Code / Title 12 / Chapter 4 / Article 3 / Section 12-4-375
SECTION 12-4-375. Retention and expenditure of funds from bankruptcy operations.
Status: in_force

The Department of Revenue may retain and expend in budgeted operations the first one hundred fifty thousand dollars in each fiscal year from its bankruptcy operations to defray its administrative costs, including staff. The remaining revenue collected by the department from this source must be remitted to the general fund of the State.
S.C. Code Ann. § 12-16-710 — SC Code / Title 12 / Chapter 16 / Article 7 / Section 12-16-710
SECTION 12-16-710. Definitions.
Status: in_force

(A) Terms, phrases, and words used in this article, except for those defined in subsection (B) of this section, are defined as they are defined under subchapter B of Chapter 13 of the Internal Revenue Code of 1986. (B) As used in this article the phrase: "Original transferor" means any transferor, as defined in Internal Revenue Code Section 2652, who by grant, gift, trust, will, or otherwise makes a transfer of real or personal property that results in a federal generation-skipping transfer tax under applicable provisions of the Internal Revenue Code at any time and for which a credit is available under Section 2604.
S.C. Code Ann. § 12-45-430 — SC Code / Title 12 / Chapter 45 / Section 12-45-430
SECTION 12-45-430. Issuance of tax receipt; conditions; acceptance of lesser amount.
Status: in_force

A county treasurer may not issue a tax receipt to a taxpayer unless the taxes, any applicable penalties and costs, and all other charges included on the tax bill have been paid in full. However, a county treasurer may accept a lesser amount than the original tax bill together with any applicable penalties, costs, and charges whenever a bankruptcy proceeding authorizes a lesser amount to be paid. The auditor, as authorized by county council, may prepare a tax bill to authorize negotiated taxes as a result of a bankruptcy.
S.C. Code Ann. § 12-21-120 — SC Code / Title 12 / Chapter 21 / Article 1 / Section 12-21-120
SECTION 12-21-120. Rules and regulations as to refunds.
Status: in_force

The department may promulgate rules and regulations to prevent any abuse of the provisions contained in this chapter providing for refunds.
S.C. Code Ann. § 12-6-610 — SC Code / Title 12 / Chapter 6 / Article 5 / Section 12-6-610
SECTION 12-6-610. Computation of gross and taxable income of resident estate or trust.
Status: in_force

A resident estate or resident trust's South Carolina gross income and taxable income is computed as determined under the provisions of the Internal Revenue Code, including the provisions of Internal Revenue Code Section 584 (Common Trust Funds), 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. § 12-37-90 — SC Code / Title 12 / Chapter 37 / Article 1 / Section 12-37-90
SECTION 12-37-90. Assessors to be full time; responsibilities and duties.
Status: in_force

All counties shall have a full-time assessor, whose responsibility is appraising and listing all real property, whether exempted or not, except real property required by law to be assessed by the department and property owned by the federal government, state government, county government, or any of its political subdivisions and which is exempt from property taxation. If the assessor discovers that any real property required by law to be assessed by the department has been omitted, he shall notify the department that the property has been omitted and the department is required to appraise and assess the omitted property. The assessor is responsible for the operations of his office and shall: (a) maintain a continuous record of recorded deed sales transactions, building permits, tax maps, and other records necessary for a continuing reassessment program; (b) diligently search for and discover all real property not previously returned by the owners or their agents or not listed for taxation by the county auditor, and list such property for taxation in the name of the owner or person to whom it is taxable; (c) when values change, reappraise and reassess real property so as to reflect its proper valuation in light of changed conditions, except for exempt property and real property required by law to be appraised and assessed by the department, and furnish a list of these assessments to the county auditor; (d) determine assessments and reassessments of real property in a manner that the ratio of assessed value to fair market value is uniform throughout the county; (e) appear as necessary before an appellate board to give testimony and present evidence as to the justification of an appraisal; (f) have the right of appeal from a disapproval of or modification of an appraisal made by him; (g) perform duties relating to the office of tax assessor required by the laws of this State; (h) be the sole person responsible for the valuation of real property, except that required by law to be appraised and assessed by the department, and the values set by the assessor may be altered only by the assessor or by legally constituted appellate boards, the department, or the courts; (i) have the right to enter and examine all new nonresidential buildings and structures and those portions of an existing nonresidential building or structure covered by a building permit for renovations or additions.
S.C. Code Ann. § 12-37-740 — SC Code / Title 12 / Chapter 37 / Article 5 / Section 12-37-740
SECTION 12-37-740. Property of others shall be listed and assessed separately; responsibility for payment; retention of proceeds sufficient to pay taxes.
Status: in_force

All persons required by law to list property for others shall list it separately from their own and in the name of the owner thereof but shall be personally responsible for the taxes thereon for the year in which they list it and may retain so much thereof, or the proceeds of the sale thereof, in their own hands as will be sufficient to pay such taxes; provided, that: (1) all lands shall be listed and assessed as the property of the person having the legal title to, and the right of possession of, the land at the time of listing and assessment and, in case of persons having possession of lands for life, in the name of the life tenant; (2) in the case of estates administered, the property shall be listed and assessed as the property of "the estate of" the person deceased; (3) in case of a trust, the property shall be listed and assessed as the property of the trustee, styled as trustee, committee or guardian, as the case may be; and (4) in case of bankruptcy, the property shall be listed and assessed as the property of the bankrupt.
S.C. Code Ann. § 12-54-135 — SC Code / Title 12 / Chapter 54 / Section 12-54-135
SECTION 12-54-135. Notice of failure to withhold or remit sum due; liability of person failing to withhold or remit; issuance of warrant for collection of sum due; no right of action by person against employer for compliance with section.
Status: in_force

(A) If a person after notice fails to withhold a sum due by a taxpayer in accordance with the notice, or fails to remit the sum in accordance with the provisions of Section 12-54-130, then the person failing to withhold or remit is liable for the total of the notice in the same manner and with similar effect as though the amount as shown by the notice was due by the person as a direct obligation to the State. Where a person fails to withhold or to remit after withholding in accordance with the provisions of Section 12-54-130, the amount of the notice is due and payable by the person in the same manner as now is provided for the collection of similar taxes and by Section 12-54-130. The department shall, upon failure of the person to pay the amount of the notice which was not withheld in accordance with Section 12-54-130, issue its warrant for distraint to a duly authorized representative of the department, who shall proceed to the collection of the warrant. (B) No person has a right of action against his employer in respect of any monies withheld and paid to the department or its duly authorized representative in compliance or intended compliance with the provisions of this section.
S.C. Code Ann. § 12-28-1597 — SC Code / Title 12 / Chapter 28 / Article 15 / Section 12-28-1597
SECTION 12-28-1597. Alteration of dye or marker in dyed diesel fuel prohibited.
Status: in_force

No person, wilfully with intent to evade user fees, may alter or attempt to alter the strength or composition of a dye or marker in dyed diesel fuel. Code Commissioner's Note 2003 Act No. 69, SECTION 3.BBB directed the Code Commissioner to substitute "user fee" for "tax" and "motor fuel subject to the user fee" for "taxable motor fuel" wherever appearing in Title 12, Chapter 28.
S.C. Code Ann. § 12-20-80 — SC Code / Title 12 / Chapter 20 / Section 12-20-80
SECTION 12-20-80. Prorated license fee.
Status: in_force

(A) If a corporation's taxable year is changed and results in the filing of an income tax return for less than twelve months, the license fee due with the short period return must be prorated by dividing the annual license fee by twelve and multiplying the result by the number of months in the short period. Each part of a month is considered a full month for purposes of this section. This prorated fee may not be less than the minimum license fee provided in Section 12-20-50(A). (B) The proration provided in this section applies only to short periods due to a change in accounting period and does not apply to short periods due to initial or final returns.
S.C. Code Ann. § 12-16-520 — SC Code / Title 12 / Chapter 16 / Article 5 / Section 12-16-520
SECTION 12-16-520. Estates of nonresidents.
Status: in_force

(A) A tax in an amount computed as provided in this section is imposed on the transfer of every nonresident's taxable estate located in this State. The tax is an amount computed by multiplying the federal credit by a fraction, the numerator of which is the value of that part of the gross estate over which this State has jurisdiction for estate tax purposes and the denominator of which is the value of the decedent's gross estate. (B) For purposes of this section, property located in this State which is taxable to a nonresident includes: (1) real property and real property interests located in this State, including mineral interests, royalties, production payments, leasehold interests, or working interests in oil, gas, coal, or any other minerals; and (2) tangible personal property having an actual situs in this State.
S.C. Code Ann. § 12-23-120 — SC Code / Title 12 / Chapter 23 / Article 1 / Section 12-23-120
SECTION 12-23-120. Use of tax.
Status: in_force

The revenue derived under the provisions of this article shall be turned into the State Treasury for the support of the State government.
S.C. Code Ann. § 12-37-2450 — SC Code / Title 12 / Chapter 37 / Article 19 / Section 12-37-2450
SECTION 12-37-2450. Tax levy.
Status: in_force

The department shall annually make a tax levy against the value so assessed and determined to exist in the State at a rate which will equal the average rates of levy for all purposes in the several taxing districts of the State for the current year, and such tax levy shall be due and payable to the department before December 31st of each year.
S.C. Code Ann. § 12-37-714 — SC Code / Title 12 / Chapter 37 / Article 5 / Section 12-37-714
SECTION 12-37-714. Boats with situs in State; boat or motor under contract for repairs.
Status: in_force

In addition to any other provisions of law subjecting boats and boat motors to property tax in this State: (1) A boat, including its motor if separately taxed, used in interstate commerce having a tax situs in this State and at least one other state is subject to property tax in this State. The value of such a boat must be determined based on the fair market value of the boat multiplied by a fraction representing the number of days present in this State. The fraction is determined by dividing the number of days the boat was present in this State by three hundred sixty-five days. A boat used in interstate commerce must be physically present in this State for thirty days in the aggregate in a property tax year to become subject to ad valorem taxation. (2) A boat, including its motor if the motor is separately taxed, which is not currently taxed in this State and is not used exclusively in interstate commerce, is subject to property tax in this State if it is present within this State for sixty consecutive days or for ninety days in the aggregate in a property tax year. Upon an ordinance passed by the local governing body, a county may subject a boat, including its motor if the motor is separately taxed, to property tax if it is within this State for ninety days in the aggregate, regardless of the number of consecutive days. Also, upon an ordinance passed by the local governing body, a county may increase the number of days in the aggregate a boat, including its motor if the motor is taxed separately, must be in this State to be subject to property tax to one hundred eighty days in a property tax year, regardless of the number of consecutive days. Upon written request by a tax official, the owner must provide documentation or logs relating to the whereabouts of the boat in question. Failure to produce requested documents creates a rebuttable presumption that the boat in question is taxable within this State. (3) When a boat, or motor if separately taxed, is subject to a written contract for repairs and located in a marine repair facility in this State, the time periods provided pursuant to items (1) and (2) of this section are tolled.
S.C. Code Ann. § 12-6-1170 — SC Code / Title 12 / Chapter 6 / Article 9 / Section 12-6-1170
SECTION 12-6-1170. Retirement income deduction from taxable income for individual; Section 12-6-1171 deduction.
Status: in_force

(A)(1) An individual taxpayer who is the original owner of a qualified retirement account is allowed an annual deduction from South Carolina taxable income of not more than three thousand dollars of retirement income received. Beginning in the year in which the taxpayer reaches age sixty-five, the taxpayer may deduct not more than ten thousand dollars of retirement income that is included in South Carolina taxable income. (2) The term "retirement income", as used in this subsection, means the total of all otherwise taxable income not subject to a penalty for premature distribution received by the taxpayer or the taxpayer's surviving spouse in a taxable year from qualified retirement plans which include those plans defined in Internal Revenue Code Sections 401, 403, 408, and 457, and all public employee retirement plans of the federal, state, and local governments, including military retirement. (3) A surviving spouse receiving retirement income that is attributable to the deceased spouse shall apply this deduction in the same manner that the deduction applied to the deceased spouse. If the surviving spouse also has another retirement income, an additional retirement exclusion is allowed. (4) The department may require the taxpayer to provide information necessary for proper administration of this subsection. (B) Beginning for the taxable year during which a resident individual taxpayer attains the age of sixty-five years, the resident individual taxpayer is allowed a deduction from South Carolina taxable income received in an amount not to exceed fifteen thousand dollars reduced by any amount the taxpayer deducts pursuant to subsection (A) not including amounts deducted as a surviving spouse. If married taxpayers eligible for this deduction file a joint federal income tax return, then the maximum deduction allowed is fifteen thousand dollars in the case when only one spouse has attained the age of sixty-five years and thirty thousand dollars when both spouses have attained such age. (C)(1) Notwithstanding any other provision of this section, if a taxpayer claims a deduction pursuant to Section 12-6-1171, then the deduction allowed by this section must be reduced by the amount the taxpayer deducts pursuant to Section 12-6-1171; however, this subsection does not apply if the deduction claimed pursuant to Section 12-6-1171 is claimed by a surviving spouse. (2) In the case of married taxpayers who file a joint federal income tax return, the reduction required by item (1) applies to each individual separately, so that the reduction only applies to the amount the individual claiming the deduction pursuant to Section 12-6-1171 otherwise could have claimed pursuant to this section if the individual had not filed a joint return. Effect of Amendment 2016 Act No. 272, SECTION 1.A, added (C), relating to the deduction pursuant to Section 12-6-1171.
S.C. Code Ann. § 12-37-2680 — SC Code / Title 12 / Chapter 37 / Article 21 / Section 12-37-2680
SECTION 12-37-2680. Determination of assessed value of vehicle; high mileage and motorcycles.
Status: in_force

The assessed value of the vehicle must be determined as of the first day of the month preceding the beginning of the tax year for the vehicles. The assessed values must be published in guides or manuals by the South Carolina Department of Revenue and provided to the auditor of each county as often as may be necessary to provide for current values, to include appropriate adjustments to those values to reflect high mileage. If the department determines that specific high mileage adjustments for motorcycles or motorcycle three-wheel vehicles are not reasonably available from a specific source, the high mileage threshold requirements for motorcycles, or motorcycle three-wheel vehicles are deemed to be two-thirds of the average of such adjustments for other private passenger motor vehicles for which such information is available, as determined by the department. When the value of any vehicle is not set forth in the guide or manual the auditor shall determine the value from other available information. Effect of Amendment 2020 Act No. 126, SECTION 1, in the second sentence, added ", to include appropriate adjustments to those values to reflect high mileage", and inserted the third sentence.
S.C. Code Ann. § 12-36-1310 — SC Code / Title 12 / Chapter 36 / Article 13 / Section 12-36-1310
SECTION 12-36-1310. Imposition of tax; rate; applicability; credit for tax paid in another state.
Status: in_force

(A) A use tax is imposed on the storage, use, or other consumption in this State of tangible personal property purchased at retail for storage, use, or other consumption in this State, at the rate of five percent of the sales price of the property, regardless of whether the retailer is or is not engaged in business in this State. (B) The use tax imposed by this article also applies to the: (1) gross proceeds accruing or proceeding from the business of providing or furnishing a laundering, dry cleaning, dyeing, or pressing service, but does not apply to the gross proceeds derived from coin operated laundromats and dry cleaning machines; (2) gross proceeds accruing or proceeding from the sale of electricity; (3)(a) gross proceeds accruing or proceeding from the charges for the ways or means for the transmission of the voice or messages, including the charges for use of equipment furnished by the seller or supplier of the ways or means for the transmission of the voice or messages. Gross proceeds from the sale of prepaid wireless calling arrangements subject to tax at retail pursuant to item (5) of this subsection are not subject to tax pursuant to this item. Effective for bills rendered after August 1, 2002, charges for mobile telecommunications services subject to the tax under this item must be sourced in accordance with the Mobile Telecommunications Sourcing Act as provided in Title 4 of the United States Code. The term "charges for mobile telecommunications services" is defined for purposes of this section the same as it is defined in the Mobile Telecommunications Sourcing Act. All definitions and provisions of the Mobile Telecommunications Sourcing Act as provided in Title 4 of the United States Code are adopted. Telecommunications services are sourced in accordance with Section 12-36-1920; (b)(i) For purposes of this item, a "bundled transaction" means a transaction consisting of distinct and identifiable properties or services, which are sold for one nonitemized price but which are treated differently for tax purposes; (ii) For bills rendered on or after January 1, 2004, that include telecommunications services in a bundled transaction, if the nonitemized price is attributable to properties or services that are taxable and nontaxable, the portion of the price attributable to any nontaxable property or service is subject to tax unless the provider can reasonably identify that portion from its books and records kept in the regular course of business for purposes other than sales taxes; (4) fair market value of tangible personal property brought into this State, by the manufacturer thereof, for storage, use, or consumption in this State by the manufacturer; (5) gross proceeds accruing or proceeding from the sale or recharge at retail for prepaid wireless calling arrangements; (a) "Prepaid wireless calling arrangements" means communication services that: (i) are used exclusively to purchase wireless telecommunications; (ii) are purchased in advance; (iii) allow the purchaser to originate telephone calls by using an access number, authorization code, or other means entered manually or electronically; and (iv) are sold in units or dollars which decline with use in a known amount. (b) All charges for prepaid wireless calling arrangements must be sourced to the: (i) location in this State where the over-the-counter sale took place; (ii) shipping address if the sale did not take place at the seller's location and an item is shipped; or (iii) either the billing address or location associated with the mobile telephone number if the sale did not take place at the seller's location and no item is shipped. (C) When a taxpayer is liable for the use tax imposed by this section on tangible personal property purchased in another state, upon which a sales or use tax was due and paid in the other state, the amount of the sales or use tax due and paid in the other state is allowed as a credit against the use tax due this State, upon proof that the sales or use tax was due and paid in the other state. If the amount of the sales or use tax paid in the other state is less than the amount of use tax imposed by this article, the user shall pay the difference to the department. Editor's Note 2003 Act No. 69, SECTION 3.W.2, provides as follows: "2. This subsection takes effect upon approval by the Governor and applies to the purchase of subject tangible personal property made on or after that date." 2011 Act No. 32, SECTION 2.E., provides as follows: "Notwithstanding the general effective date provided in this act, the provisions of this section take effect on the first day of the third month beginning after the date of approval of this act."
S.C. Code Ann. § 12-65-20 — SC Code / Title 12 / Chapter 65 / Section 12-65-20
SECTION 12-65-20. Definitions.
Status: in_force

For the purposes of this chapter, unless the context requires otherwise: (1) "Abandoned" means that at least eighty percent of the textile mill has been closed continuously to business or otherwise nonoperational as a textile mill for a period of at least one year immediately preceding the date on which the taxpayer files a "Notice of Intent to Rehabilitate". For purposes of this item, a textile mill site that otherwise qualifies as abandoned may be subdivided into separate parcels, which parcels may be owned by the same taxpayer or different taxpayers, and each parcel is deemed to be a textile mill site for purposes of determining whether each subdivided parcel is considered to be abandoned. (2) "Ancillary uses" means uses related to the textile manufacturing, dying, or finishing operations on a textile mill site consisting of sales, distribution, storage, water runoff, wastewater treatment and detention, pollution control, landfill, personnel offices, security offices, employee parking, dining and recreation areas, and internal roadways or driveways directly associated with such uses. (3) "Textile mill" means a facility or facilities that were initially used for textile manufacturing, dying, or finishing operations and for ancillary uses to those operations. (4)(a) "Textile mill site" means the textile mill together with the land and other improvements on it which were used directly for textile manufacturing operations or ancillary uses. However, the area of the site is limited to the land located within the boundaries where the textile manufacturing, dying, or finishing facility structure is located and does not include land located outside the boundaries of the structure or devoted to ancillary uses. (b) Notwithstanding the provisions of item (4)(a), with respect to (i) any site acquired by a taxpayer before January 1, 2008, (ii) a site located on the Catawba River near Interstate 77, or (iii) a site which, on the date the notice of intent to rehabilitate is filed, is located in a distressed area of a county in this State, as designated by the applicable council of government, "textile mill site" means the textile mill structure, together with all land and improvements which were used directly for textile manufacturing operations or ancillary uses, or were located on the same parcel or a contiguous parcel within one thousand feet of any textile mill structure or ancillary uses. For purposes of this subitem, "contiguous parcel" means any separate tax parcel sharing a common boundary with an adjacent parcel or separated only by private or public roads and railroad rights of way. (5) "Local taxing entities" means a county, municipality, school district, special purpose district, and other entity or district with the power to levy ad valorem property taxes against the textile mill site. (6) "Local taxing entity ratio" means that percentage computed by dividing the millage rate of each local taxing entity by the total millage rate for the textile mill site. (7) "Placed in service" means the date upon which the textile mill site is completed and ready for its intended use. If the textile mill site is completed and ready for use in phases or portions, each phase or portion is considered to be placed in service when it is completed and ready for its intended use. (8)(a) "Rehabilitation expenses" means the expenses or capital expenditures incurred in the rehabilitation, renovation, or redevelopment of the textile mill site, including without limitations, the demolition of existing buildings, environmental remediation, site improvements and the construction of new buildings and other improvements on the textile mill site, but excluding the cost of acquiring the textile mill site or the cost of personal property located at the textile mill site. For expenses associated with a textile mill site to qualify for the credit, the textile mill and buildings on the textile mill site must be either renovated or demolished. (b) Notwithstanding subitem (a), for the purpose of calculating the credit with regard to new or rehabilitated buildings on "contiguous parcels" pursuant to item (4)(b), "rehabilitation expenses" do not include expenses that increase the amount of square footage of the buildings that existed on that contiguous parcel immediately preceding the time at which the textile mill became abandoned by more than two hundred percent. (9) "Notice of Intent to Rehabilitate" means, with respect to a textile mill site acquired by a taxpayer after December 31, 2007, a letter submitted by the taxpayer to the department or the municipality or county as specified in this chapter, indicating the taxpayer's intent to rehabilitate the textile mill site, the location of the textile mill site, the amount of acreage involved in the textile mill site, and the estimated expenses to be incurred in connection with rehabilitation of the textile mill site. The notice also must set forth information as to which buildings the taxpayer intends to renovate, which buildings the taxpayer intends to demolish, and whether new construction is to be involved. Editor's Note 2018 Act No. 265, SECTION 3.B, provides as follows: "B. This SECTION takes effect upon approval by the Governor and first applies to tax years beginning after 2017." 2019 Act No. 50, SECTION 3, provides as follows: "SECTION 3. This act takes effect upon approval by the Governor and first applies to tax years beginning after 2017." 2021 Act No. 21, SECTION 2.B, provides as follows: "[SECTION 2.]B. This SECTION takes effect upon approval by the Governor and first applies to tax years beginning after 2020." Effect of Amendment 2018 Act No. 265, SECTION 3.A, in (4), in the third sentence, deleted "or" following "January 1, 2008,", inserted "or a site which, on the date the notice of intent to rehabilitate is filed, is located in a distressed area of a county in this State, as designated by the applicable council of government," and "or a contiguous parcel" following "the same parcel", and added the fourth sentence, defining "contiguous parcel"; and in (8), added the third sentence. 2019 Act No. 50, SECTION 1, in (4), inserted the (a) and (b) identifiers, in (b), inserted the (i) to (iii) identifiers, and made nonsubstantive changes; and in (8), inserted the (a) identifier, in (a), deleted the third sentence, which provided that rehabilitation expenses associated with buildings on a textile mill site that increased the amount of square footage by more than two hundred percent must not be considered a rehabilitation expense for the purpose of calculating the credit, and added (b). 2021 Act No. 21, SECTION 2.A, in (4)(b), in the second sentence, substituted "only by private or public roads and railroad rights of way" for "only by a private or public road".
S.C. Code Ann. § 12-28-1550 — SC Code / Title 12 / Chapter 28 / Article 15 / Section 12-28-1550
SECTION 12-28-1550. Requirements for exporting fuel.
Status: in_force

(A) No person may export motor fuel subject to the user fee from this State unless that person has obtained an exporter's license or a supplier's license or has paid the applicable destination state motor fuel user fee to the supplier and can demonstrate proof of exporting in the form of a destination state bill of lading. (B) A person who negligently violates this section is subject to a five hundred dollar civil penalty for each violation. (C) A person who knowingly violates or knowingly aids and abets another to violate this section is guilty of a misdemeanor and, upon conviction, must be fined not more than ten thousand dollars or imprisoned not more than three years, or both. (D) An end user who exports fuel in a vehicle fuel supply tank incident to interstate transportation is exempt from this section.
S.C. Code Ann. § 12-21-5020 — SC Code / Title 12 / Chapter 21 / Article 25 / Section 12-21-5020
SECTION 12-21-5020. Definitions.
Status: in_force

As used in this article: (1) "Marijuana' means any marijuana, whether real or counterfeit, as defined in Section 44-53-110, that is held, possessed, transported, transferred, sold, or offered to be sold in violation of the laws of this State. (2) "Controlled substance" means a drug or substance, whether real or counterfeit, as defined in Section 44-53-110, that is held, possessed, transported, transferred, sold, or offered to be sold in violation of the laws of this State. "Controlled substance" does not include marijuana. (3) "Dealer" means a person who in violation of the laws of this State manufactures, produces, ships, transports, or imports into South Carolina or in any manner acquires or possesses more than forty-two and one-half grams of marijuana, or seven or more grams of a controlled substance, or ten or more dosage units of a controlled substance which is not sold by weight. (4) "Department" means the South Carolina Department of Revenue.
S.C. Code Ann. § 12-6-3378 — SC Code / Title 12 / Chapter 6 / Article 25 / Section 12-6-3378
SECTION 12-6-3378. Tax credits for certain agribusinesses and service-related facilities.
Status: in_force

(A)(1) In tax years beginning after 2017 and ending before 2028, an agribusiness operation or an agricultural packaging operation, as defined in Section 12-6-3360, that increases its purchases of agricultural products which have been certified as South Carolina grown by the South Carolina Department of Agriculture by a minimum of fifteen percent in a single calendar year over its base year is eligible to claim an income tax credit or a credit against employee withholding in an amount determined by the Coordinating Council for Economic Development (council). However, a taxpayer may not be awarded a credit pursuant to this section in excess of one hundred thousand dollars in any tax year. (2) The maximum amount of tax credits allowed to all qualifying taxpayers pursuant to this section may not exceed the following for each calendar year: 2018—$500,000 2019—$1,000,000 2020—$1,500,000 After 2020—$2,000,000 (B)(1) If the income tax credit exceeds the taxpayer's income tax liability for the taxable year, the excess amount may be carried forward and claimed against income taxes in the next five succeeding taxable years. (2) If the credit against withholding taxes exceeds the taxpayer's withholding tax liability for the taxable quarter that is not otherwise refunded pursuant to this title, the excess amount may be carried forward and claimed against withholding liability that is not otherwise refunded under this title in the next twenty succeeding taxable quarters. (C) The council has sole discretion in allocating the credits provided by this section and must consider the following factors: (1) the amount of base year purchases of certified agricultural products; (2) the total and percentage increase in purchases; and (3) factors related to the economic benefit of the State or other factors. (D) For every year in which a taxpayer claims the credit, the taxpayer shall submit an application to the council after the calendar year in which the increase in purchases of certified products occurs. Allocations of the credit may be made on a monthly, quarterly, or annual basis. The taxpayer shall attach a schedule to the taxpayer's application to the council with the following information and information requested by the council or the department: (1) a description of how the base year purchases of certified agricultural products and the increase in purchases was determined; (2) the amount of the base year purchases of certified agricultural products; (3) the amount of the increase in purchases of certified agricultural products for the taxable year stated both as a percentage increase and as a total increase in purchases of certified agricultural products, including information which demonstrates an increase in purchases of certified agricultural products in excess of the minimum amount required to claim the tax credits pursuant to this section; (4) any tax credit utilized by the taxpayer in prior years; and (5) the amount of tax credit carried over from prior years. (E) By March first of each year, the council shall submit a report to the General Assembly detailing the recipients of the credits allowed by this section, including the credit amount of each recipient. (F) The Department of Commerce, upon consultation with the Department of Agriculture, may establish guidelines necessary to ensure all applications, product certification record sheets, and checklists are accurately and effectively created and comply with the provisions of this section. (G) For purposes of this section, "base year" initially means the total dollar purchases of agricultural products certified as South Carolina grown during the period from January first through December thirty-first of the same year. However, the base year total dollar purchases must exceed one hundred thousand dollars for a taxpayer to be eligible for the credits provided in this section. For a taxpayer who does not meet the one hundred thousand dollar purchases requirement in the year ending December thirty-first of the previous year, including a taxpayer who locates in South Carolina after December thirty-first of the previous year, its base certified grown purchases must be measured by the initial January first through December thirty-first calendar year in which it meets the purchasing requirement. The base year must be recalculated each calendar year after the initial base year. Editor's Note 2018 Act No. 265, SECTION 6.C, provides as follows: "C. This SECTION takes effect upon approval by the Governor and applies for tax years beginning after 2017."
S.C. Code Ann. § 12-37-3150 — SC Code / Title 12 / Chapter 37 / Article 25 / Section 12-37-3150
SECTION 12-37-3150. Determining when to appraise parcel of real property.
Status: in_force

(A) For purposes of determining when a parcel of real property must be appraised, an assessable transfer of interest in real property includes, but is not limited to, the following: (1) a conveyance by deed; (2) a conveyance by land contract; (3) a conveyance to a trust, except if: (a) the settlor or the settlor's spouse, or both, conveys the property to the trust and the sole present beneficiary or beneficiaries are the settlor or the settlor's spouse, or both; or (b) the settlor or the settlor's spouse, or both, conveys property subject to the special four percent assessment ratio pursuant to Section 12-43-220(c) and the sole present beneficiary or beneficiaries is the child or children of the settlor or the settlor's spouse, but a subsequent conveyance of this real property by the beneficiary child or children is not exempt from the provisions of this section; (4) a conveyance by distribution from a trust, except if the distributee is the sole present beneficiary or the spouse of the sole present beneficiary, or both; (5) a change in the sole present beneficiary or beneficiaries of a trust, except a change that adds or substitutes the spouse of the sole present beneficiary; (6) a conveyance by distribution under a will or by intestate succession, except if: (a) the distributee is the decedent's spouse; or (b) the distributee is the child or children of the decedent, the decedent did not have a spouse at the time of the decedent's death, and the property is subject to the special four percent assessment ratio pursuant to Section 12-43-220(c), but a subsequent conveyance of this real property by the distributee child or children is not exempt from the provisions of this section; (7) a conveyance by lease if the total duration of the lease, including the initial term and all options for renewal, is more than twenty years or the lease grants the lessee a bargain purchase option. As used in this item, "bargain purchase option" means the right to purchase the property at the termination of the lease for not more than eighty percent of the property's true cash value at the termination of the lease. This item does not apply to personal property or that portion of the property not subject to the leasehold interest conveyed; (8) a transfer of an ownership interest in a single transaction or as a part of a series of related transactions within a twenty-five year period in a corporation, partnership, sole proprietorship, limited liability company, limited liability partnership, or other legal entity if the ownership interest conveyed is more than fifty percent of the corporation, partnership, sole proprietorship, limited liability company, limited liability partnership, or other legal entity. This provision does not apply to transfers that are not subject to federal income tax, as provided in subsection (B)(1), including, but not limited to, transfers of interests to spouses. The corporation, partnership, sole proprietorship, limited liability company, limited liability partnership, or other legal entity shall notify the applicable property tax assessor on a form provided by the Department of Revenue not more than forty-five days after a conveyance of an ownership interest that constitutes an assessable transfer of interest or transfer of ownership under this item. Failure to provide this notice or failure to provide accurate information of a transaction required to be reported by this subitem subjects the property to a civil penalty of not less than one hundred nor more than one thousand dollars as determined by the assessor. This penalty is enforceable and collectible as property tax and is in addition to any other penalties that may apply. Failure to provide this notice is a separate offense for each year after the notice was required; (9) a change of use of agricultural real property which subjects it to the rollback tax; (10) a change of use of real property when classification of property changes as a result of a local zoning ordinance change; or (11) the passage of twenty years since the later of the base year or the last assessable transfer of interest for real property owned by a publicly-held entity whose stock, shares, or other ownership interests are traded on a regulated exchange, a pension fund, or other similar entity. An assessable transfer of interest resulting in the appraisal required pursuant to this article occurs at the time of execution of the instruments directly resulting in the transfer of interest and without regard as to whether or not the applicable instruments are recorded. Failure to record instruments resulting in a transfer of interest gives rise to no inference as to whether or not an assessable transfer of interest has occurred. (B) An assessable transfer of interest does not include: (1) transfers not subject to federal income tax in the following circumstances: (a) 1033 (Conversions-Fire and Insurance Proceeds to Rebuild); (b) 1041 (Transfers of Property Between Spouses or Incident to Divorce); (c) 351 (Transfer to a Corporation Controlled by Transferor); (d) 355 (Distribution by a Controlled Corporation); (e) 368 (Corporate Reorganizations); or (f) 721 (Nonrecognition of Gain or Loss on a Contribution to a Partnership). Number references in the above subitems are to sections of the Internal Revenue Code of 1986, as defined in Section 12-6-40; (2) a transfer of that portion of property subject to a life estate or life lease retained by the transferor, until expiration or termination of the life estate or life lease; (3) a transfer through foreclosure or forfeiture of a recorded instrument or through deed or conveyance in lieu of a foreclosure or forfeiture, until the redemption period has expired; (4) a transfer by redemption by the person to whom taxes are assessed of property previously sold for delinquent taxes; (5) a conveyance to a trust if the settlor or the settlor's spouse, or both, convey the property to the trust and the sole present beneficiary of the trust is the settlor or the settlor's spouse, or both; (6) a transfer for security or an assignment or discharge of a security interest; (7) a transfer of real property or other ownership interests among members of an affiliated group. As used in this item, "affiliated group" is as defined in Section 1504 of the Internal Revenue Code as defined in Section 12-6-40. Upon request of the applicable property tax assessor, a corporation shall furnish proof within forty-five days that a transfer meets the requirements of this item. A corporation that fails to comply with this request is subject to a civil penalty as provided in Section 12-37-3160(B); (8) a transfer of real property or other ownership interests among corporations, partnerships, limited liability companies, limited liability partnerships, or other legal entities if the entities involved are commonly controlled. Upon request by the applicable property tax assessor, a corporation, partnership, limited liability company, limited liability partnership, or other legal entity shall furnish proof within forty-five days that a transfer meets the requirements of this item. A corporation, partnership, limited liability company, limited liability partnership, or other legal entity that fails to comply with this request is subject to a civil penalty as provided in Section 12-37-3160(B); (9) a transfer of an interest in a timeshare unit by deed or lease; (10) a transfer of an undivided, fractional ownership interest in real estate in a single transaction or as a part of a series of related transactions, if the ownership interest or interests conveyed, or otherwise transferred, in the single transaction or series of related transactions within a twenty-five year period, is not more than fifty percent of the entire fee simple title to the real estate; (11) a transfer to a single member limited liability company, not taxed separately as a corporation, by its single member or a transfer from a single member limited liability company, not taxed separately as a corporation, to its single member, as provided in Section 12-2-25(B)(1); (12) a conveyance, assignment, release, or modification of an easement, including, but not limited to: (a) a conservation easement, as defined in Chapter 8, Title 27; (b) a utility easement; or (c) an easement for ingress, egress, or regress; (13) a transfer or renunciation by deed, release, or agreement of a claim of interest in real property for the purpose of quieting and confirming title to real property in the name of one or more of the existing owners of the real property or for the purpose of confirming or establishing the location of an uncertain or disputed boundary line; (14) the execution or recording of a deed to real property for the purpose of creating or terminating a joint tenancy with rights of survivorship, provided the grantors and grantees are the same; or (15) a transfer of a fractional interest between family members for zero monetary consideration, or a de minimis monetary consideration, whereby both the grantor and the grantee owned an interest in the property prior to the transfer. For purposes of this item, a family member includes a spouse, parent, brother, sister, child, grandparent, or grandchild. Editor's Note 2007 Act No. 57, SECTION 7.D, provides as follows: "Notwithstanding the general effective date of this act [June 6, 2007], this section takes effect upon ratification of an amendment to the Constitution of this State proposed pursuant to Joint Resolution 402 of 2006 [ratified April 26, 2007] and applies for property tax years beginning after 2006." 2010 Act No. 275, SECTION 3,provides: "This act takes effect upon approval by the Governor, and shall apply to real property transfers after 2009. No refund is allowed on account of values adjusted by the changes to the provisions of Section 12-37-3150." 2012 Act No. 179, SECTION 5, provides as follows: "This act takes effect upon approval by the Governor and applies to property tax years beginning after 2011."
S.C. Code Ann. § 12-37-715 — SC Code / Title 12 / Chapter 37 / Article 5 / Section 12-37-715
SECTION 12-37-715. Frequency of ad valorem taxation on personal property; exception.
Status: in_force

Notwithstanding any other provision of law, no personal property may be taxed for ad valorem purposes more than once in any tax year, except as provided for by the provisions of Section 56-3-210. Effect of Amendment 2015 Act No. 87, SECTION 8, substituted "provision of law" for "provisions of law", and added "except as provided for by the provisions of Section 56-3-210".
S.C. Code Ann. § 12-28-1595 — SC Code / Title 12 / Chapter 28 / Article 15 / Section 12-28-1595
SECTION 12-28-1595. Unauthorized sale or use of dyed diesel fuel prohibited.
Status: in_force

(A) No person may sell or hold for sale dyed diesel fuel for any use that the person knows or has reason to know is not a use of the diesel fuel not subject to the user fee. (B) No person may use or hold for use dyed diesel fuel for a use other than a use not subject to the user fee if the person knew or had reason to know, that the diesel fuel was so dyed.
S.C. Code Ann. § 12-6-3340 — SC Code / Title 12 / Chapter 6 / Article 25 / Section 12-6-3340
SECTION 12-6-3340. Investment tax credit for purchase and installation of certain energy conservation and renewable energy production measures.
Status: in_force

(A) A taxpayer may claim as a credit twenty-five percent of all expenditures paid or incurred during the taxable year for the purchase and installation of the following energy conservation and renewable energy production measures: (1) conservation tillage equipment; (2) drip/trickle irrigation systems to include all necessary measures and equipment including, but not limited to, dams, pipes, pumps, wells, installation charges and other related expenses; and (3) dual purpose combination truck and crane equipment. (B) In the case of pass-through entities, the credit is determined at the entity level and is limited to two thousand five hundred dollars. The maximum amount of credit for all taxpayers, including any credit passed through to the taxpayer from a partnership, "S" Corporation, estate, or trust, is also limited to two thousand five hundred dollars. (C) The credit may be claimed only one time for each of the three measures. (D) If the credit exceeds the taxpayer's tax liability for the taxable year, the excess amount may be carried forward for credit against income taxes in the next five succeeding taxable years.
S.C. Code Ann. § 12-43-215 — SC Code / Title 12 / Chapter 43 / Article 3 / Section 12-43-215
SECTION 12-43-215. Owner-occupied residential real property; highest and best use; appeals of assessment value.
Status: in_force

When owner-occupied residential property assessed pursuant to Section 12-43-220(c) is valued for purposes of ad valorem taxation, the value of the land must be determined on the basis that its highest and best use is for residential purposes. When a property owner or an agent for a property owner appeals the value of a property assessment, the assessor shall consider the appeal and make any adjustments, if warranted, based on the market values of real property as they existed in the year that the equalization and reassessment program was conducted and on which the assessment is based.
S.C. Code Ann. § 12-6-3320 — SC Code / Title 12 / Chapter 6 / Article 25 / Section 12-6-3320
SECTION 12-6-3320. Applicability of federal provisions to all income tax credits available to corporation for state income tax purposes.
Status: in_force

The provisions of Internal Revenue Code Section 383 (Special Limitations on Certain Excess Credits) are applicable to all income tax credits available to a corporation for South Carolina income tax purposes.
S.C. Code Ann. § 12-21-810 — SC Code / Title 12 / Chapter 21 / Article 5 / Section 12-21-810
SECTION 12-21-810. "Distributor" defined.
Status: in_force

As used in Section 12-21-780, "distributor" means: (A) Any person engaged in the business of selling tobacco products in this State who brings or causes to be brought into this State from without the State any tobacco products for sale; (B) Any person who makes, manufacturers, or fabricates tobacco products in this State for sale in this State; (C) Any person engaged in the business of selling tobacco products without this State who ships or transports tobacco products to retailers in this State to be sold by those retailers.
S.C. Code Ann. § 12-36-1740 — SC Code / Title 12 / Chapter 36 / Article 17 / Section 12-36-1740
SECTION 12-36-1740. Penalty for failure to pay casual excise tax.
Status: in_force

A person liable for the casual excise tax provided by this article who fails to pay the tax or comply with a lawful regulation of the department is liable for a penalty not to exceed five hundred dollars.
S.C. Code Ann. § 12-45-115 — SC Code / Title 12 / Chapter 45 / Section 12-45-115
SECTION 12-45-115. Institution of collection proceedings when check for payment of taxes or fees is returned unpaid.
Status: in_force

If an uncertified check is accepted by a county treasurer as payment for taxes or fees and the check is returned to the county treasurer unpaid for any cause, the county treasurer may institute proceedings pursuant to Section 34-11-70 to collect on the check, including all applicable service charges or fees.
S.C. Code Ann. § 12-28-1110 — SC Code / Title 12 / Chapter 28 / Article 11 / Section 12-28-1110
SECTION 12-28-1110. Terminal operator's license; fee.
Status: in_force

Each terminal operator other than a supplier licensed under Section 12-28-1100 engaged in business in this State as a terminal operator first shall obtain a terminal operator's license for each terminal site. The fee for each terminal operator's license is three hundred dollars.
S.C. Code Ann. § 12-60-410 — SC Code / Title 12 / Chapter 60 / Article 5 / Section 12-60-410
SECTION 12-60-410. Assessment of taxes; supplemental assessment; no assessment after final order; exception for fraud.
Status: in_force

The department shall assess state taxes, including interest, additions to taxes, and penalties. An assessment is made by an employee of the department recording the liability of the taxpayer in the office of the department in accordance with the procedures of the department. Upon request of the taxpayer, the department shall furnish a copy of the assessment. The department, at any time within the time period for assessment, may make a supplemental assessment when it is determined that an assessment is imperfect or incomplete. Except in the case of fraud, an order abating a jeopardy assessment, or additional assessments resulting from adjustments made by the Internal Revenue Service, the department may not assess taxes imposed by the same article, or chapter if the chapter has no article, for a tax period for which a final order has been issued by the Administrative Law Court or a court determining the taxpayer's liability for that tax period.
S.C. Code Ann. § 12-6-4950 — SC Code / Title 12 / Chapter 6 / Article 37 / Section 12-6-4950
SECTION 12-6-4950. Information returns.
Status: in_force

(A) An information return must be filed by all individuals, corporations, and partnerships acting in any capacity who make payments to another individual, corporation, or partnership in the amount of: (1) two hundred dollars or more of interest or dividends; or (2) eight hundred dollars or more of rent, salaries, wages, emoluments, or determinable gain, profit, or income. (B) The return shall provide the recipient's name, address, and the amount of the payments. (C) Providing the department with information required to be provided to the Internal Revenue Service or participating in the department agreement with the Internal Revenue Service to allow combined federal and state reporting of information returns constitutes compliance with this section. (D) The provisions of this section do not apply to personal service compensation paid to individuals on which withholding taxes are required and reported as provided in Article 13 of Chapter 8.
S.C. Code Ann. § 12-37-30 — SC Code / Title 12 / Chapter 37 / Article 1 / Section 12-37-30
SECTION 12-37-30. All taxes shall be levied on uniform assessment.
Status: in_force

Taxes for township, school, municipal and all other purposes provided for or allowed by law shall be levied on the same assessment, which shall be that made for county taxes. Effect of Amendment 2015 Act No. 87, SECTION 3, substituted "county taxes" for "State taxes".
S.C. Code Ann. § 12-28-1545 — SC Code / Title 12 / Chapter 28 / Article 15 / Section 12-28-1545
SECTION 12-28-1545. Requirements for licensed importer regarding fuel which has not been dyed, nor user fees paid or accrued by supplier.
Status: in_force

(A) If a licensed importer acquires motor fuel subject to the user fee destined for this State which has neither been dyed in accordance with the Internal Revenue Code and the regulations issued under it, nor user fees paid to or accrued by the supplier at the time of removal from the out-of-state terminal, a licensed importer and transporter operating on his behalf shall meet all of the following conditions before entering motor fuel onto the highways of this State by loaded transport truck: (1) The importer or the transporter obtains an import verification number from the department not sooner than twenty-four hours before entering this State. (2) The import verification number is set out prominently and indelibly on the face of each copy of the terminal-issued shipping paper carried on board the transport truck. (3) The terminal origin and the importer's name and address also are set out prominently on the face of each copy of the terminal-issued shipping paper. (4) The terminal-issued shipping paper data otherwise required by this chapter are present; and (5) All user fees imposed by this chapter with respect to previously requested import verification number activity on the account of the importer or the transporter are remitted timely. (B) A person who knowingly violates or knowingly aids and abets another to violate this section is guilty of a misdemeanor and, upon conviction, must be fined not more than ten thousand dollars or imprisoned not more than three years, or both. (C) The department, its appointee, or its representative may seize, confiscate, and dispose of motor fuel which is not accompanied by a required shipping paper.
S.C. Code Ann. § 12-21-2746 — SC Code / Title 12 / Chapter 21 / Article 19 / Section 12-21-2746
SECTION 12-21-2746. Levy of additional local license tax.
Status: in_force

Municipalities and counties may levy a license tax on the business taxed under this article, but in no case may a tax so levied exceed one-half of the amount levied by the State before March 28, 1956.
S.C. Code Ann. § 12-21-2716 — SC Code / Title 12 / Chapter 21 / Article 19 / Section 12-21-2716
SECTION 12-21-2716. Manufacture, sale, or other disposition of slug, device, or substance, etc. for fraudulent operation of coin-operated machine; penalties.
Status: in_force

A person who, with intent to cheat or defraud the owner, lessee, licensee, or other person entitled to the contents of an automatic vending machine, slot machine, coin-box telephone, or other receptacle, depository, or contrivance designed to receive lawful coin of the United States of America in connection with the sale, use, or enjoyment of property or service or who, knowing that the same is intended for unlawful use, manufactures for sale, or sells or gives away any slug, device, or substance intended or calculated to be placed or deposited in the automatic vending machine, slot machine, coin-box telephone, or other receptacle, depository, or contrivance is guilty of a felony and, upon conviction, must be fined in the discretion of the court or imprisoned not more than five years.
S.C. Code Ann. § 12-28-710 — SC Code / Title 12 / Chapter 28 / Article 7 / Section 12-28-710
SECTION 12-28-710. Exemption from the user fee on motor fuel.
Status: in_force

Subject to the procedural requirements and conditions set out in this article, the following are exempt from the user fee imposed by Section 12-28-310 on motor fuel subject to the user fee: (1) motor fuel subject to the user fee for which proof of export is available in the form of a terminal issued destination state shipping paper; (a) exported by a supplier who is licensed in the destination state; (b) sold by a supplier to another person for immediate export to a state for which the destination state's motor fuel user fee has been paid to the supplier who is licensed to remit user fees to the destination state; (c) which is destined for use other than for resale within the destination state for which an exemption has been made available by the destination state subject to procedural regulations promulgated by the department; (2) motor fuel subject to the user fee which was acquired by a licensed exporter and as to which the user fee imposed by this chapter previously has been paid or accrued, which motor fuel was placed into storage in this State and subsequently was exported by transport truck by or on behalf of the licensed exporter; (3) motor fuel subject to the user fee which was acquired by an unlicensed exporter and as to which the user fee imposed by this chapter previously has been paid or accrued and subsequently was exported by transport truck by or on behalf of the licensed exporter in a diversion across state boundaries properly reported in conformity with Section 12-28-1525; (4) motor fuel subject to the user fee exported out of a bulk plant in this State in a tank wagon if the destination of that vehicle does not exceed twenty-five miles from the borders of this State and as to which the user fee imposed by this chapter previously has been paid or accrued, subject to gallonage limits and other conditions established by the department; (5) K-1 kerosene sold at retail through dispensers which have been designed and constructed to prevent delivery directly from the dispenser into a vehicle fuel supply tank and K-1 kerosene sold at retail through nonbarricaded dispensers in quantities of not more than twenty-one gallons for use other than for highway purposes, under regulations as the department reasonably requires; (6) motor fuel subject to the user fee sold to the United States or its agencies or instrumentalities; (7) subject to determination by the department, that portion of motor fuel subject to the user fee used to operate equipment attached to a motor vehicle, if the motor fuel subject to the user fee was placed into the fuel supply tank of a motor vehicle that has a common fuel reservoir for travel on a highway and for the operation of equipment; (8) motor fuel subject to the user fee acquired by an end user out-of-state and carried into this State, retained within and consumed from the same vehicle fuel supply tank within which it was imported; (9) kerosene and diesel fuel used as heating oil or in trains or used in equipment not licensed as a motor vehicle other than as expressly exempted under another provision; (10) motor fuel subject to the user fee which was lost or destroyed as a direct result of a sudden and unexpected casualty; (11) diesel fuel subject to the user fee which has been contaminated by dye so as to be unsalable or unusable as highway fuel; (12) motor fuel subject to the user fee used in state-owned school buses and in state-owned administration and service vehicles used in the pupil transportation program and transportation of students by state-funded institutions of higher learning; (13) motor fuel subject to the user fee used in manufacture of fuel oil; (14) motor fuel subject to the user fee sold for use in commercial shrimp boats; (15) gasoline subject to the user fee used in operating tractors or other farm equipment used exclusively in farm operations, no part of which is used in any vehicle or equipment driven upon the public roads, streets, or highways of this State. A claim for refund must be made under Section 12-28-790; (16) gasoline used in aircraft.
S.C. Code Ann. § 12-24-90 — SC Code / Title 12 / Chapter 24 / Section 12-24-90
SECTION 12-24-90. Fee calculation.
Status: in_force

(A) The fee imposed by this chapter is composed of two fees as follows: (1) a state fee equal to one dollar thirty cents for each five hundred dollars, or fractional part of five hundred dollars, of the realty's value; and (2) a county fee equal to fifty-five cents for each five hundred dollars, or fractional part of five hundred dollars, of the realty's value. (B) The state fee must be credited as follows: (1) ten cents of each one dollar thirty cents into the Heritage Land Trust Fund; (2) twenty cents of each one dollar thirty cents into the South Carolina Housing Trust Fund; and (3) one dollar of each one dollar thirty cents into the general fund of the State. (C) The county fee must be credited to the general fund of the county.
S.C. Code Ann. § 12-28-935 — SC Code / Title 12 / Chapter 28 / Article 9 / Section 12-28-935
SECTION 12-28-935. Rescission of purchaser's eligibility and election to defer payment of user fees.
Status: in_force

The department may rescind a purchaser's eligibility and election to defer motor fuel user fee remittances after a hearing and upon a showing of good cause, including failure to make timely user fee deferred payment to a supplier of the user fee under Section 12-28-925 by sending written notice to all suppliers or publishing notice of the revocation pursuant to regulations. The department may require further assurance of the purchaser's financial responsibility, may increase the bond requirement for that purchaser, or may take other action to ensure remittance of the motor fuel user fee. The department shall follow the revocation procedures under Section 12-28-1180 in rescinding eligible purchaser status.
S.C. Code Ann. § 12-28-2335 — SC Code / Title 12 / Chapter 28 / Article 23 / Section 12-28-2335
SECTION 12-28-2335. Notice of shipment of petroleum products into State.
Status: in_force

When petroleum products are shipped into this State, the manufacturer or jobber shall give notice to the department of every shipment in invoiced gallons with the name and gallons on the day shipment is made. The department may waive this requirement in part or in full as to any user fee payer if it is redundant or unnecessary.
S.C. Code Ann. § 12-21-4280 — SC Code / Title 12 / Chapter 21 / Article 24 / Section 12-21-4280
SECTION 12-21-4280. Revocation of license.
Status: in_force

(A) The department may revoke a license issued under this article if it finds that a licensed nonprofit organization is not in compliance with the exemption requirements of the Internal Revenue Code. (B) A license revoked under this section must not be reissued until a new application is made and the department determines that the applicant is complying with the applicable provisions of the Internal Revenue Code. (C) The department may promulgate regulations to enforce this section.
S.C. Code Ann. § 12-60-520 — SC Code / Title 12 / Chapter 60 / Article 5 / Section 12-60-520
SECTION 12-60-520. Designation as small claims case; no precedential value.
Status: in_force

A taxpayer who requests a contested case hearing may elect to designate the action as a small claims case if no more than ten thousand dollars of taxes, including penalties, but not including interest, are in controversy at the time of filing the request for a contested case hearing. The designation must be made at the time the request for a contested case hearing is made and be included in the request. The decision of the administrative law judge in an action designated as a small claims case is final and conclusive and may not be reviewed by a court. A case decided pursuant to this section may not be cited by either the department or a taxpayer in a future action and establishes no precedent except for the taxpayer involved and the tax period or periods in controversy. This section does not apply to actions that raise constitutional issues.
S.C. Code Ann. § 12-49-1250 — SC Code / Title 12 / Chapter 49 / Article 9 / Section 12-49-1250
SECTION 12-49-1250. Medium for delivery of collateral list and supplement.
Status: in_force

The collateral list and a supplement may be provided to the tax collector through a medium acceptable to the sender and the receiver. The medium may include United States mail, hand delivery, express delivery, or e-mail, but the sender shall maintain sufficient proof that the collateral list and supplement were provided to the tax collector.
S.C. Code Ann. § 12-33-430 — SC Code / Title 12 / Chapter 33 / Article 5 / Section 12-33-430
SECTION 12-33-430. "Standard case of alcoholic liquors" defined.
Status: in_force

For the purpose of this article "a standard case of alcoholic liquors" is a package or case containing not more than three gallons and not less than two and four-tenths gallons and any package or case containing more than three gallons or less than two and four-tenths gallons shall be taxed proportionately, based on the total tax per standard case as levied in this article for each three gallons. Provided, that for alcoholic liquors offered for sale in metric size containers "a standard case of alcoholic liquors" is a package or case containing not more than twelve liters and not less than nine liters and any package or case containing more than twelve liters or less than nine liters shall be taxed proportionately, based on the total tax per standard case as levied in this article for each twelve liters.
S.C. Code Ann. § 12-28-1196 — SC Code / Title 12 / Chapter 28 / Article 11 / Section 12-28-1196
SECTION 12-28-1196. License must be displayed at place of business.
Status: in_force

Each license must be preserved and conspicuously displayed at the place of business for which it is issued. The department may waive this requirement for any class of licensee in its discretion.
S.C. Code Ann. § 12-8-570 — SC Code / Title 12 / Chapter 8 / Article 5 / Section 12-8-570
SECTION 12-8-570. Withholding by trust or estate from distribution to nonresident beneficiary; exemptions.
Status: in_force

(A) A trust or estate making a distribution of South Carolina taxable income to a nonresident beneficiary must withhold a percentage equal to the maximum individual tax rate of the beneficiary's distribution which is attributable to South Carolina taxable income. The amounts withheld must be remitted to the department at the time estimated tax payments are due. (B) This section does not apply to a: (1) trust that is exempt from taxation under Internal Revenue Code Section 501; (2) nonresident beneficiary who is exempt from taxation under Internal Revenue Code Section 501; or (3) nonresident beneficiary who agrees to be subject to the jurisdiction of the department and the courts of this State to determine South Carolina tax liability, including estimated taxes and related interest and penalties. The agreement is not an admission of tax liability. Effect of Amendment 2024 Act No. 215, SECTION 3, in (A), in the first sentence, substituted "a percentage equal to the maximum individual tax rate" for "seven percent".
S.C. Code Ann. § 12-28-1105 — SC Code / Title 12 / Chapter 28 / Article 11 / Section 12-28-1105
SECTION 12-28-1105. Permissive supplier's license; fee.
Status: in_force

A person who desires to collect the user fee imposed by this chapter as a supplier and who meets the definition of a permissive supplier may obtain a permissive supplier's license. Application for or possession of a permissive supplier's license does not in itself subject the applicant or licensee to the jurisdiction of this State for a purpose other than administration and enforcement of this chapter. The fee for a permissive supplier's license is one hundred dollars.
S.C. Code Ann. § 12-21-4260 — SC Code / Title 12 / Chapter 21 / Article 24 / Section 12-21-4260
SECTION 12-21-4260. Background investigations.
Status: in_force

A person licensed as a bingo manufacturer, distributor, organization, or promoter shall submit to a background investigation. This includes each partner of a partnership and each director and officer and all stockholders of ten percent or more in a parent or subsidiary corporation of a bingo card manufacturer, distributor, organization, or promoter. The department has sole discretion to issue a license based on the background investigation.
S.C. Code Ann. § 12-49-1260 — SC Code / Title 12 / Chapter 49 / Article 9 / Section 12-49-1260
SECTION 12-49-1260. Providing copies of collateral list; use of list.
Status: in_force

The collateral lists and supplements must be maintained by the tax collector strictly and only for the purposes provided in this article. A person in the tax collector's office may not give, release, or provide in any form to any person or entity the original or any photographic or electronic copy of the collateral lists or a list reconstructed from the tax collector's records which shows the owners of mobile or manufactured homes in a county and the names of the lienholders of these homes. The collateral lists must be used for the purposes only of notifying the lienholders of impending tax sales and the expiration of redemption periods. This section does not prevent a tax collector from integrating information obtained from the collateral lists into the tax collector's records in the same manner as the tax collector integrates information in his records obtained from other sources. This section does not prevent a tax collector from providing information to a person or entity about the name of the owner and lienholder of a particular mobile or manufactured home.
S.C. Code Ann. § 12-59-330 — SC Code / Title 12 / Chapter 59 / Article 3 / Section 12-59-330
SECTION 12-59-330. Lien against such formerly forfeited lands.
Status: in_force

To secure the entire debt due the State for prior taxes or other dues accrued to the State against such formerly forfeited lands, to and including the levy of 1886, or for any other purpose whatsoever, and for the levy of 1887, and for all subsequent levies as they may have accrued or shall accrue upon each parcel of such land and the costs and penalties due thereon, the State shall have a prior and preferred lien upon such lands, to be enforced and asserted in any court of competent jurisdiction by the State Fiscal Accountability Authority in such cases, at such time and to such extent as it may deem most advantageous to the interests of the State. The proceeds of any sale ordered by the court in such suit shall be applied first to the payment to the State Fiscal Accountability Authority of the taxes, costs and penalties charged against the property and next to the payment of the taxed costs in the suit and expenses of sale and the surplus, if any there be, shall be paid over to the former owners or parties in interest as their interest may appear. 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), effective July 1, 2015.
S.C. Code Ann. § 12-15-30 — SC Code / Title 12 / Chapter 15 / Section 12-15-30
SECTION 12-15-30. Qualification under Enterprise Zone Act of 1995; period of qualification.
Status: in_force

(1) For all purposes of Chapter 10, Title 12 of the 1976 Code, the Enterprise Zone Act of 1995, including all definitions applicable to that chapter: (a) Employee relocation expenses that qualify for reimbursement pursuant to Section 12-10-80(C)(3)(f) include such expenses associated with a new or expanded facility qualifying under Section 12-15-20 investing a minimum of one hundred million dollars in the project, as defined in Section 12-10-30(8) of the 1976 Code, and creating at least two hundred new full-time jobs at the project with an average annual cash compensation of at least one hundred fifty percent of annual per capita income in this State or the county in which the facility is located, whichever is less. Per capita income must be determined using the most recent per capita income data available as of the end of the taxable year in which the jobs are filled. (b) The waiver that may be approved by the Coordinating Council for Economic Development pursuant to Section 12-10-80(D)(2) on maximum job development credits that may be claimed also may be approved for a facility meeting the requirements of subitem (1)(a) of this section. In determining whether to approve a waiver for such a facility, the Coordinating Council for Economic Development shall consider the creditworthiness of the business and economic viability of the project, as defined in Section 12-10-30(8). (2) The provisions of item (1) of this section apply with respect to capital investment made and new jobs created after June 30, 2010, and before July 1, 2014.
S.C. Code Ann. § 12-8-1060 — SC Code / Title 12 / Chapter 8 / Article 9 / Section 12-8-1060
SECTION 12-8-1060. Estimated quarterly payments by employer of withholding.
Status: in_force

The department may authorize employers to: (1) estimate the wages that are paid to an employee in a quarter of the calendar year; (2) determine the amount to be withheld on each payment of wages during the quarter as if the appropriate average of the estimated wages is the actual wages paid; and (3) withhold on a payment of the employee's wages during the quarter the amount necessary to adjust the estimated amount withheld to the actual amount required to be withheld during the quarter as if the payroll period of the employee was quarterly.
S.C. Code Ann. § 12-23-440 — SC Code / Title 12 / Chapter 23 / Article 7 / Section 12-23-440
SECTION 12-23-440. County license fees for circuses and similar traveling shows; amount; disposition.
Status: in_force

Any circus or other such traveling show exhibiting under canvas or outdoors for gain shall, before exhibiting in any county of this State, obtain a license from the clerk of the court of such county and shall pay to such clerk for such license one hundred dollars for each day such circus or other show shall be exhibited. The clerk shall forthwith pay over to the county treasurer of such county all the moneys by him received on account of any such license, to be applied to the use of the county.
S.C. Code Ann. § 12-21-1090 — SC Code / Title 12 / Chapter 21 / Article 7 / Section 12-21-1090
SECTION 12-21-1090. Rules and regulations; confiscation and sale.
Status: in_force

The department may promulgate rules and regulations for the payment and collection of the taxes levied by this article. The administrative provisions of Section 12-21-2870, wherever applicable, are adopted for the administration and enforcement of the provisions of this article.