S.C. Code Ann. § 12-37-2725 — SC Code / Title 12 / Chapter 37 / Article 21 / Section 12-37-2725
SECTION 12-37-2725. Cancellation of license plate and registration certificate upon transfer of vehicle title or upon owner of vehicle becoming legal resident of another state and registers vehicle in that state; refund or credit for property taxes paid by transferor.
Status: in_force

When the title to a licensed vehicle is transferred, or the owner of the vehicle becomes a legal resident of another state and registers the vehicle in the new state of residence, the license plate and registration certificate may be returned for cancellation. The license plate and registration certificate must be delivered to the Department of Motor Vehicles. A request for cancellation must be made in writing to the auditor upon forms approved by the Department of Motor Vehicles. The auditor, upon receipt of the Form 5051 and the request for cancellation, shall order and the treasurer shall issue a credit or refund of property taxes paid by the transferor on the vehicle. The amount of the refund or credit is that proportion of the tax paid that is equal to that proportion of the complete months remaining in that tax year. The auditor, within five days thereafter, shall deliver the request for cancellation to the Department of Motor Vehicles. Upon receipt, the Department of Motor Vehicles shall cancel the license plate and registration certificate and may not reissue the same. Code Commissioner's Note Pursuant to the direction to the Code Commissioner in 2003 Act No. 51, SECTION 18, "Department of Public Safety" was changed to "Department of Motor Vehicles" in three places. Effect of Amendment 2015 Act No. 87, SECTION 19, substituted "Department of Motor Vehicles" for "auditor of the county of the vehicle's registration and tax payment" in the second sentence; substituted "Form 5051" for "license plate, registration certificate," in the fourth sentence; and deleted "license plate, registration certificate, and the written" following "shall deliver the" in the second to the last sentence.
S.C. Code Ann. § 12-37-2630 — SC Code / Title 12 / Chapter 37 / Article 21 / Section 12-37-2630
SECTION 12-37-2630. Property tax return to be filed prior to application for motor vehicle license.
Status: in_force

When a motor vehicle is first taxable in a county the owner or person having control of the vehicle shall make a property tax return of it within forty-five days, as referenced in Section 56-3-210, and prior to applying for a license. The return shall be made to the auditor of the county in which the owner or person having control of the motor vehicles resides. If the motor vehicle is used in a business the return shall be made to the auditor of the county in which the motor vehicle is situated, that being the county and city of principal use of the vehicle. The return shall be signed under oath and shall set forth the county, school district, special or tax district, and municipality in which the vehicle is principally used. Effect of Amendment 2015 Act No. 87, SECTION 17, inserted in the first sentence "within forty-five days, as referenced in Section 56-3-210, and", and inserted a comma following "district" in the last sentence.
S.C. Code Ann. § 12-37-145 — SC Code / Title 12 / Chapter 37 / Article 1 / Section 12-37-145
SECTION 12-37-145. Motor vehicle registration; boundary clarification.
Status: in_force

(A) An individual whose state of residency changes from North Carolina to South Carolina solely as a result of the boundary clarification, as contained in the amendments in Section 1-1-10, effective January 1, 2017, must register his motor vehicle as a new resident of South Carolina in accordance with Section 56-3-210, and pay property taxes in accordance with Chapter 37, Article 21, Title 12. For purposes of this section, an individual's residency must be determined on the date of the boundary clarification, which is January 1, 2017. (B) A business with motor vehicles whose business location changes from North Carolina to South Carolina solely as a result of the boundary clarification is considered to have moved into South Carolina on January 1, 2017, and must register its motor vehicles in accordance with South Carolina law for moving business property into South Carolina based on the date of the boundary clarification, which is January 1, 2017, and personal property taxes for motor vehicles must be paid in accordance with Article 21, Chapter 37, Title 12. (C) Refunds for motor vehicle personal property taxes for persons whose residency or business location is changed from South Carolina to North Carolina as a result of the boundary clarification, must be provided, if applicable, on a prorated basis in accordance with Section 12-37-2620.
S.C. Code Ann. § 12-16-270 — SC Code / Title 12 / Chapter 16 / Article 3 / Section 12-16-270
SECTION 12-16-270. Board's authority over questions arising in arbitration proceedings.
Status: in_force

Except as provided in SECTION 12-16-250 in respect of the issuance of subpoenas, all questions arising in the course of the proceeding must be determined by majority vote of the board.
S.C. Code Ann. § 12-33-500 — SC Code / Title 12 / Chapter 33 / Article 5 / Section 12-33-500
SECTION 12-33-500. Article shall be supplementary.
Status: in_force

This article shall be supplementary and in addition to all other legislation on this subject.
S.C. Code Ann. § 12-6-2280 — SC Code / Title 12 / Chapter 6 / Article 17 / Section 12-6-2280
SECTION 12-6-2280. Sales factor; definitions.
Status: in_force

(A) The sales factor is a fraction in which the numerator is the total sales of the taxpayer in this State during the taxable year and the denominator is the total sales of the taxpayer everywhere during the taxable year. (B) The term "sales in this State" includes sales of goods, merchandise, or property received by a purchaser in this State. The place where goods are received by the purchaser after all transportation is completed is considered the place at which the goods are received by the purchaser. Direct delivery into this State by the taxpayer to a person designated by a purchaser constitutes delivery to the purchaser in this State. (C) Sales of tangible personal property to the United States government are not included in the numerator or the denominator of the sales factor. Only sales for which the United States government makes direct payment to the seller pursuant to the terms of a contract constitute sales to the United States government. (D) For purposes of this section, items included in sales are as provided in Section 12-6-2295.
S.C. Code Ann. § 12-51-170 — SC Code / Title 12 / Chapter 51 / Section 12-51-170
SECTION 12-51-170. Contract with county for collection of taxes due municipality.
Status: in_force

A county and municipality may contract for the collection of municipal taxes by the county. When by contract a tax due a municipality is to be collected by the county, the provisions of this chapter are exercisable by the county official charged with the collection of the delinquent taxes. He may employ, appoint, or designate others to perform or carry out the provisions of the chapter.
S.C. Code Ann. § 12-37-830 — SC Code / Title 12 / Chapter 37 / Article 5 / Section 12-37-830
SECTION 12-37-830. Allowable expenses.
Status: in_force

The expenses to be allowed upon the examination provided for by SECTION 12-37-780 shall be for serving the notice or notices, the fees allowed to sheriffs and constables for serving a summons and, to witnesses, the fees allowed to witnesses in suits before a magistrate's court.
S.C. Code Ann. § 12-54-46 — SC Code / Title 12 / Chapter 54 / Section 12-54-46
SECTION 12-54-46. Exemption certificate violations; penalties; exception.
Status: in_force

(A) An individual subject to withholding and required to supply information to his employer pursuant to Chapter 8, Title 12 is liable for a penalty of five hundred dollars for each of the following violations: (1) refusing or failing to provide a withholding exemption certificate; (2) providing a withholding exemption certificate that claims he is exempt from withholding; (3) providing exemptions on a withholding exemption certificate exceeding the number of exemptions to which he is entitled; or (4) requesting a waiver from withholding to which he is not entitled. (B) An additional five-hundred-dollar penalty is imposed each January first that a violation is not corrected. (C) The penalty does not apply to an individual described in subsection (A) who has a change in family circumstances that makes his withholding exemption certificate inaccurate unless his employer or the department has informed him to revise his withholding exemption certificate.
S.C. Code Ann. § 12-21-3940 — SC Code / Title 12 / Chapter 21 / Article 24 / Section 12-21-3940
SECTION 12-21-3940. License to conduct bingo.
Status: in_force

(A) Before conducting a game of bingo, a nonprofit organization shall file with the department a written application in a form prescribed by the department, executed and notarized which must include: (1) the name, address, and telephone number of the applicant and sufficient facts relating to its incorporation and organization to enable the department to determine whether it is an authorized organization; (2) a copy of the organization's corporate charter and the Internal Revenue Service's statement exempting the applicant from federal income taxes; (3) the names, addresses, and telephone numbers of the organization's officers; (4) the place and time the applicant intends to conduct bingo under the license for which it applied; (5) the specific purpose to which the bingo net proceeds are to be devoted; (6) the designation of a "promoter" as defined by this article; (7) a copy of any contract or lease between a promoter and the nonprofit organization; (8) the name, address, telephone number, birth date, and Social Security number of each person who will work at the proposed bingo games and receive compensation for the work, the nature of the work to be performed, and a statement as to whether or not the person has been convicted within the last twenty years of a state or federal felony, gambling offense, criminal fraud, or a crime that has a sentence of two or more years; (9) other information considered necessary by the department. (B) Upon application for a license, the department has forty-five days to approve or reject the application based on the requirements of this article. (C) The nonprofit organization does not need to apply for renewal of the license as long as there are no changes in the operation or location of the game. Changes in information supplied on the original application must be forwarded to the department, in writing, within thirty days of the change. In the case of a change in the place and time, notice must be given thirty days before the change. Effect of Amendment 2016 Act No. 254, SECTION 2, in (B), substituted "forty-five days" for "thirty days".
S.C. Code Ann. § 12-58-70 — SC Code / Title 12 / Chapter 58 / Section 12-58-70
SECTION 12-58-70. Deficiency and tax due notices; contents.
Status: in_force

All deficiency notices and all tax due notices are required to contain a description of the basis for and identification of amounts of tax due, interest, and penalty.
S.C. Code Ann. § 12-56-120 — SC Code / Title 12 / Chapter 56 / Section 12-56-120
SECTION 12-56-120. Department and Internal Revenue Service exempt from notice and appeal procedures; other procedures as exclusive remedy.
Status: in_force

The department and Internal Revenue Service are exempt from the notice and appeal procedures of this chapter. The sole and exclusive appeal procedure for the setoff of a debt owed to the department is governed by the provisions of Chapter 60, Title 12. The appeal procedure in connection with a liability to the Internal Revenue Service is governed by Title 26 of the United States Code.
S.C. Code Ann. § 12-13-80 — SC Code / Title 12 / Chapter 13 / Section 12-13-80
SECTION 12-13-80. Form and filing of returns.
Status: in_force

Returns with respect to the income tax herein imposed shall be in such form as the department may prescribe. Returns shall be filed with the department on or before the fifteenth day of the fourth month following the close of the accounting period of the association. 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.C, substituted "fourth month" for "third month".
S.C. Code Ann. § 12-21-750 — SC Code / Title 12 / Chapter 21 / Article 5 / Section 12-21-750
SECTION 12-21-750. Certain retail dealers shall furnish duplicate invoices; violations.
Status: in_force

All retail dealers in manufactured tobacco products, shells, cartridges or playing cards purchasing or receiving such commodities from without the State, whether they shall have been ordered through a wholesaler or jobber in this State, by drop shipment or otherwise, shall, within five days after receipt of them, mail a duplicate invoice of all such purchases or receipts to the department. Failure to furnish duplicate invoices as required shall be a misdemeanor and, upon conviction, be punishable by a fine of not more than one hundred dollars for each offense or imprisonment for a period not exceeding thirty days.
S.C. Code Ann. § 12-58-40 — SC Code / Title 12 / Chapter 58 / Section 12-58-40
SECTION 12-58-40. Taxpayer education and information program.
Status: in_force

The department shall develop and implement a taxpayer education and information program directed at, but not limited to, all of the following groups: (1) taxpayers newly registered with the department; (2) taxpayer or industry groups identified by the department; (3) department employees.
S.C. Code Ann. § 12-21-1050 — SC Code / Title 12 / Chapter 21 / Article 7 / Section 12-21-1050
SECTION 12-21-1050. Payment of tax; penalty for nonpayment; extensions of time.
Status: in_force

The tax prescribed in this article must be paid by requiring each wholesaler to make a report to the department, in the form the department prescribes, of all beer and wine sold or disposed of within this State by the wholesaler and to pay the tax due thereon not later than the twentieth of the month following the sale of beer or wine. Any wholesaler who fails to file the report or to pay the tax as prescribed in this section must pay a penalty of one quarter of one percent of the amount of the tax due and unpaid or unreported for each day the tax remains unpaid or unreported. The penalty must be assessed and collected by the department in the manner as other taxes are assessed and collected. The department may grant any wholesaler extensions of time for filing the reports and paying the taxes prescribed in this article and no penalties may be assessed or collected to the extent that the extensions of time are granted.
S.C. Code Ann. § 12-56-90 — SC Code / Title 12 / Chapter 56 / Section 12-56-90
SECTION 12-56-90. Information from department to be used only by agency for collection purposes; penalties for disclosure.
Status: in_force

(A) The exchange of information among the department, claimant agency, and the debtor pursuant to this chapter is lawful. (B) The information obtained by a claimant agency from the department in accordance with the exemption allowed by subsection (A) may be used by the agency only in the pursuit of its debt collection duties and practices. A person employed by or formerly employed by the agency who discloses the information for another purpose is subject to the penalties provided in Section 12-54-240.
S.C. Code Ann. § 12-65-60 — SC Code / Title 12 / Chapter 65 / Section 12-65-60
SECTION 12-65-60. Certification of site.
Status: in_force

The taxpayer may apply to the municipality or county in which the textile mill site is located for a certification of the textile mill site made by ordinance or binding resolution of the governing body of the municipality or county. The certification shall include findings that the: (1) textile mill site was a textile mill as defined in Section 12-65-20(3); (2) textile mill site has been abandoned as defined in Section 12-65-20(1); and (3) geographic area of the textile mill site consistent with Section 12-65-20(4). The taxpayer may conclusively rely upon the certification in determining the credit allowed; provided, however, that if the taxpayer is relying upon the certification, the taxpayer shall include a copy of the certification on the first return for which the credit is claimed.
S.C. Code Ann. § 12-6-2830 — SC Code / Title 12 / Chapter 6 / Article 21 / Section 12-6-2830
SECTION 12-6-2830. Inapplicability of time limitation on assessment and collection of taxes to taxes deferred.
Status: in_force

The three-year limitation on assessment and collection of taxes in Sections 12-54-80 and 12-54-85 do not apply to the assessment of taxes deferred pursuant to this article. The three-year assessment period for purposes of the article begins when a return is filed under Section 12-6-2820.
S.C. Code Ann. § 12-57-50 — SC Code / Title 12 / Chapter 57 / Section 12-57-50
SECTION 12-57-50. Entering certificates of discharge in Federal tax lien index.
Status: in_force

When a certificate of discharge of any tax lien issued by the collector of internal revenue or other proper officer is filed in the office of the county register of deeds or clerk of court, as the case may be, where the original notice of lien is filed, such county register of deeds or clerk of court shall enter such certificate with the date of filing in such Federal tax lien index on the line where the notice of the lien so discharged is entered and shall permanently attach the original certificate of discharge to the original notice of lien. Code Commissioner's Note 1997 Act No. 34, SECTION 1, directed the Code Commissioner to change all references to "Register of Mesne Conveyances" to "Register of Deeds" wherever appearing in the 1976 Code of Laws.
S.C. Code Ann. § 12-60-70 — SC Code / Title 12 / Chapter 60 / Article 1 / Section 12-60-70
SECTION 12-60-70. Writ of mandamus.
Status: in_force

A writ of mandamus must not be granted or issued from a court or an administrative law judge directing or compelling the reception of funds not authorized to be received by law.
S.C. Code Ann. § 12-22-970 — SC Code / Title 12 / Chapter 22 / Article 9 / Section 12-22-970
SECTION 12-22-970. Notice to department prior to certain changes in machines.
Status: in_force

A machine owner shall notify the department before a machine is added, replaced, disconnected, or transferred to another establishment. Editor's Note See Editor's Note at the beginning of this Chapter.
S.C. Code Ann. § 12-21-2734 — SC Code / Title 12 / Chapter 21 / Article 19 / Section 12-21-2734
SECTION 12-21-2734. Annual licenses required; expiration; prorating fee; liability for penalties.
Status: in_force

(A) Every person subject to payment of tax under this article, in advance on or before the first day of June every two years or before doing an act taxable under this article, shall apply for and obtain from the department a license for the privilege of engaging in the business and shall pay the tax levied for it. All licenses expire May thirty-first the second year of which the license is valid following the date of issue. (B) As an alternative to the license required in subsection (A), a person may be granted a nonrefundable license beginning April first and to expire September thirtieth, following the date of issue, which may not be prorated. The fee for this six-month license is one-fourth the biennial license fee. (C) As an alternative to the license required in subsection (A) or (B), a person may be granted a nonrefundable license beginning March first and to expire October thirtieth, following the date of issue, which may not be prorated. The fee for this eight-month license is one-third the biennial license fee. (D) If a license required in subsection (A) is purchased after June thirtieth, the license fee must be prorated on a twenty-four month basis with each month representing one twenty-fourth of the license fee imposed under Section 12-21-2720(A). Failure to obtain or renew a license as required by this article makes the person liable for the penalties imposed in this article. Editor's Note 1999 Act No. 125, Part VI, SECTION 23, subsections (C) and (D), provide as follows: "(C) Part I takes effect July 1, 2000; "(D) If Part I takes effect, the South Carolina Department of Revenue, upon application, shall refund to any person holding a license for the operation of video game machines, on a pro rata basis, the portion of any license fee previously paid to the department for licenses that extend beyond June 30, 2000;"
S.C. Code Ann. § 12-21-1580 — SC Code / Title 12 / Chapter 21 / Article 11 / Section 12-21-1580
SECTION 12-21-1580. Rules and regulations.
Status: in_force

The Department of Revenue shall have the power to make such rules and regulations, not inconsistent with law, deemed necessary for the proper administration and enforcement of this article. Such rules and regulations shall have the full force and effect of law.
S.C. Code Ann. § 12-6-3376 — SC Code / Title 12 / Chapter 6 / Article 25 / Section 12-6-3376
SECTION 12-6-3376. Income tax credit for plug-in hybrid vehicle.
Status: in_force

(A) For taxable years beginning in 2012 and before 2017, a taxpayer is allowed a tax credit against the income tax imposed pursuant to this chapter for the in-state purchase or lease of a new plug-in hybrid vehicle. A plug-in hybrid vehicle is a vehicle that: (1) shares the same benefits as an internal combustion and electric engine with an all-electric range of no less than nine miles; (2) has four or more wheels; (3) draws propulsion using a traction battery; (4) has at least four kilowatt hours of battery capacity; and (5) uses an external source of energy to recharge the battery. Qualified plug-in hybrid vehicles also must be manufactured primarily for use on public streets, roads, highways, and not be classified as low or medium speed vehicles. Low-speed vehicles are vehicles capable of a speed of at least twenty but not more than twenty-five miles per hour, is used primarily for short trips and recreational purposes, and has safety equipment such as lights, reflectors, mirrors, parking brake, windshield, and safety belts. Medium-speed vehicles are vehicles capable of a speed of at least thirty but not more than forty-six miles per hour and has safety equipment such as lights, reflectors, mirrors, parking brake, windshield, and safety belts. The credit is equal to six hundred sixty-seven dollars, plus one hundred eleven dollars if the vehicle has at least five kilowatt hours of battery capacity, plus an additional one hundred eleven dollars for each kilowatt hour of battery capacity in excess of five kilowatt hours. The maximum credit allowed by this section is two thousand dollars. The credit allowed by this section is nonrefundable and if the amount of the credit exceeds the taxpayer's liability for the applicable taxable year, any unused credit may be carried forward for five years. (B) To claim the credit allowed by this section, the taxpayer must provide the department with a certification from the vehicle manufacturer, or in the case of a foreign vehicle manufacturer, its domestic distributor, stating that the vehicle is a qualified plug-in hybrid as described in subsection (A), and the vehicle's number of kilowatt hours of battery capacity. (C) Notwithstanding the credit amount allowed pursuant to this section, for a calendar year all claims made pursuant to this section must not exceed two hundred thousand dollars and must apply to eligible claimants on a first-come, first-served basis as determined by the Department of Revenue in a manner it prescribes until the total allowable credits for that calendar year are exhausted. Editor's Note 2012 Act No. 161, SECTION 2, provides as follows: "This act takes effect upon approval by the Governor and applies to in-state purchases and leases made on or after the first day of the calendar month beginning at least thirty days after the effective date of this act."
S.C. Code Ann. § 12-21-1570 — SC Code / Title 12 / Chapter 21 / Article 11 / Section 12-21-1570
SECTION 12-21-1570. Administration and enforcement.
Status: in_force

The Department of Revenue shall administer and enforce the provisions of this article.
S.C. Code Ann. § 12-45-260 — SC Code / Title 12 / Chapter 45 / Section 12-45-260
SECTION 12-45-260. Monthly report to county supervisor.
Status: in_force

The county treasurer may monthly report to the chief administrative officer of the county the amount of funds received for and on account of the county and the character of the funds. Effect of Amendment 2015 Act No. 87, SECTION 39, substituted "may monthly" for "shall, on the fifteenth day of each month,".
S.C. Code Ann. § 12-16-1370 — SC Code / Title 12 / Chapter 16 / Article 13 / Section 12-16-1370
SECTION 12-16-1370. Receipts.
Status: in_force

The department shall give receipts for all sums collected by it.
S.C. Code Ann. § 12-39-360 — SC Code / Title 12 / Chapter 39 / Section 12-39-360
SECTION 12-39-360. Extension of date for filing returns and payment of property taxes.
Status: in_force

A county may extend the date for filing returns and the payment of property taxes for persons serving with the United States Armed Forces or National Guard in or near a hazard duty zone.
S.C. Code Ann. § 12-60-1330 — SC Code / Title 12 / Chapter 60 / Article 5 / Section 12-60-1330
SECTION 12-60-1330. Hearing after exhaustion of prehearing remedy; request for contested case hearing after determination by department.
Status: in_force

(A) Before a person may seek a determination by an administrative law judge pursuant to Section 12-60-1320, he shall exhaust his prehearing remedy. (1) If a person requests a contested case hearing before the Administrative Law Court within ninety days of the date of the denial or proposed suspension, cancellation, or revocation without exhausting his prehearing remedy because he failed to file a protest with the department, the administrative law judge shall dismiss the action without prejudice. (2) If the person failed to provide the department within the ninety-day- time period with the facts, law, and other authority supporting his position, he shall provide them to the department. The administrative law judge shall then remand the case to the department for reconsideration in light of the new facts or issues unless the department elects to forego the remand. (3) If a person fails to file a protest with the department within ninety days of the date of the denial or proposed suspension, cancellation, or revocation, the person is in default, and the department shall deny, suspend, cancel, or revoke the license or permit appropriate. The denial, suspension, cancellation, or revocation of the license or permit may be lifted by the Administrative Law Court for good cause shown, and remand the matter to the department. (B) Upon remand the department has thirty days, or a longer period ordered by the administrative law judge, to consider the new facts and issues and amend its department determination. The department shall issue its amended department determination in the same manner as the original. The person has thirty days after the date the department's amended determination was sent by first class mail or delivered to the person to again request a contested case hearing. Requests for a hearing before the Administrative Law Court must be made in accordance with its rules. If the department fails to issue its amended department determination within thirty days of the date of the remand, or a longer period ordered by the administrative law judge, the person may request again a contested case hearing. At the new hearing the facts, law, and other authority presented at the original hearing have been presented in a timely manner for purposes of exhausting the person's prehearing remedy. The statute of limitations remains suspended by Section 12-54-85(G) during this process.
S.C. Code Ann. § 12-37-2880 — SC Code / Title 12 / Chapter 37 / Article 23 / Section 12-37-2880
SECTION 12-37-2880. Fair market value of large commercial motor vehicles subject to road use fee; certain vehicles and buses exempt from certain taxes.
Status: in_force

(A) In addition to the property tax exemptions allowed pursuant to Section 12-37-220, one hundred percent of the fair market value of all large commercial motor vehicles and buses registered for use in this State is exempt from property tax and is instead subject to the road use fee imposed pursuant to this article. (B) The road use fee imposed by this article is in lieu of all ad valorem taxes upon large commercial motor vehicles or buses, and any road use or other vehicle-related fees imposed by a political subdivision of this State. (C) Counties shall mail bills for road use fees and registration to large commercial motor vehicles operating intrastate until the effective date of Section 12-37-2860(F). Editor's Note 2017 Act No. 40, SECTIONS 8.L, 8.M, provide as follows: "L. (1) Notwithstanding any provision to the contrary within this SECTION, a person who registers a vehicle for use in this State pursuant to Article 23, Chapter 37, Title 12, as amended by this act, must register his vehicle during calendar year 2019 and is required to pay the road fees calculated based on the fair market value of the vehicle as specified in Sections 12-37-2820 and 12-37-2850 at the time the vehicle's registration fees are paid. "(2) Notwithstanding the provisions in Section 12-37-2865(B) and (C), as contained in this SECTION, to the contrary, during calendar year 2019, the first four hundred thousand dollars of fee revenue collected pursuant to Section 12-37-2865 must be retained by the Department of Motor Vehicles to defray programming costs. "(3) The initial millage required by Section 12-37-2850 must be calculated on or before June 1, 2018. "M. This SECTION takes effect January 1, 2019, except that the Department of Revenue, in consultation with the Revenue and Fiscal Affairs Office, shall calculate the millage to be used to calculate the road use fee provided in Section 12-37-2850 by July 1, 2018." 2021 Act No. 37, SECTION 9.B, provides as follows: "[SECTION 9.]B. This SECTION is effective the first day of the new fiscal year after approval by the Governor." Effect of Amendment 2017 Act No. 40, SECTION 8.A, rewrote the section, providing that the road use fee imposed by this article is in lieu of all ad valorem taxes upon large commercial motor vehicles. 2021 Act No. 37, SECTION 9.A, in (A), deleted "under the International Registration Plan or otherwise pursuant to Section 56-3-190," following "in this State"; in (B), deleted "if registered for use in this State under the International Registration Plan" from the end; and added (C).
S.C. Code Ann. § 12-37-2460 — SC Code / Title 12 / Chapter 37 / Article 19 / Section 12-37-2460
SECTION 12-37-2460. Disposition of tax proceeds.
Status: in_force

Subject to Section 55-5-280, the proceeds collected under this article shall be paid into the State Aviation Fund. Editor's Note 2021 Act No. 86, SECTION 3, provides as follows: "SECTION 3. Revenues collected pursuant to this act and credited to the State Aviation Fund shall be used, in part, to aid counties within the State that do not have an airport facility in obtaining or developing an airport facility through the South Carolina Aeronautics Commission." Effect of Amendment 2021 Act No. 86, SECTION 1, inserted "Subject to Section 55-5-280," at the beginning, and substituted "State Aviation Fund" for "general fund of the State".
S.C. Code Ann. § 12-2-100 — SC Code / Title 12 / Chapter 2 / Section 12-2-100
SECTION 12-2-100. Tax credits; timeframe for use; refunds; allocation of credits.
Status: in_force

(A) Unless otherwise provided by law, a tax credit administered by the department must be used in the year it is generated and must not be refunded. (B) A tax credit earned by a partnership or limited liability company taxed as a partnership pursuant to Sections 12-6-3535, 12-6-3795, or 12-65-10, including any unused credit amount carried forward, may be passed through to the partners or members and may be allocated among any of its partners or members on an annual basis including, without limitation, an allocation of the entire credit to any partner or member who was a partner or member at any time in the year in which the credit or unused carryforward was allocated. The allocation must be allowed without regard to any provision of the Internal Revenue Code, or regulation promulgated pursuant to it, that may be interpreted as contrary to the allocation including, without limitation, the treatment of the allocation as a disguised sale. Editor's Note 2021 Act No. 63, SECTION 2, provides as follows: "SECTION 2. This act takes effect upon approval by the Governor and applies to a qualified project in service after January 1, 2020, but before December 31, 2030, if the project is issued an eligibility statement after May 14, 2020." Effect of Amendment 2021 Act No. 63, SECTION 1, inserted the (A) designator, and added (B).
S.C. Code Ann. § 12-56-62 — SC Code / Title 12 / Chapter 56 / Section 12-56-62
SECTION 12-56-62. Notice of intention to setoff debt; form, delivery and presumption.
Status: in_force

The notice of intention to setoff must be given by mailing the notice, with postage prepaid, addressed to the debtor at the address provided to the claimant agency when the debt was incurred or at the debtor's last known address. The giving of the notice by mail is complete upon the expiration of thirty days after deposit of the notice in the mail. A certification by the claimant agency that the notice has been sent is presumptive proof that the requirements as to notice are met, even if the notice actually has not been received by the debtor. The notice must include a statement of appeal procedures available to the debtor, substantially as follows: "According to our records, you owe the (claimant agency) a debt in the amount of (amount of the debt), plus interest, if applicable, for (type of debt). You are hereby notified of the (claimant agency's) intention to submit this debt to the South Carolina Department of Revenue to be set off against your individual income tax refunds until the debt is paid in full. Pursuant to the Setoff Debt Collection Act, this amount, plus all costs, will be deducted from your South Carolina individual income tax refunds unless you file a written protest within thirty days of the date of this notice. If you file a joint return with your spouse, this amount will be deducted from the total joint refunds without regard to which spouse incurred the debt or actually withheld the taxes. The protest must contain the following information: (1) your name; (2) your address; (3) your social security number; (4) the type of debt in dispute; and (5) a detailed statement of all the reasons you disagree with or dispute the debt. The original written protest must be mailed to the (claimant agency) at the following address: (address of the entity requesting the setoff)".
S.C. Code Ann. § 12-55-70 — SC Code / Title 12 / Chapter 55 / Section 12-55-70
SECTION 12-55-70. Disposition of proceeds.
Status: in_force

The proceeds of the collection assistance fee must be credited to a special account within the department and must be used to fund the South Carolina Business One Stop (SCBOS) program within the department. Any excess proceeds of the collection assistance fee above the amount required to fund the SCBOS program must be credited to the department to be retained and expended for use in budgeted operations.
S.C. Code Ann. § 12-37-2815 — SC Code / Title 12 / Chapter 37 / Article 23 / Section 12-37-2815
SECTION 12-37-2815. Provisions not applicable to small commercial motor vehicles.
Status: in_force

The provisions contained in this article do not apply to small commercial motor vehicles that must be licensed, registered, and pay ad valorem taxes as otherwise provided by law. Editor's Note 2017 Act No. 40, SECTIONS 8.L, 8.M, provide as follows: "L. (1) Notwithstanding any provision to the contrary within this SECTION, a person who registers a vehicle for use in this State pursuant to Article 23, Chapter 37, Title 12, as amended by this act, must register his vehicle during calendar year 2019 and is required to pay the road fees calculated based on the fair market value of the vehicle as specified in Sections 12-37-2820 and 12-37-2850 at the time the vehicle's registration fees are paid. "(2) Notwithstanding the provisions in Section 12-37-2865(B) and (C), as contained in this SECTION, to the contrary, during calendar year 2019, the first four hundred thousand dollars of fee revenue collected pursuant to Section 12-37-2865 must be retained by the Department of Motor Vehicles to defray programming costs. "(3) The initial millage required by Section 12-37-2850 must be calculated on or before June 1, 2018. "M. This SECTION takes effect January 1, 2019, except that the Department of Revenue, in consultation with the Revenue and Fiscal Affairs Office, shall calculate the millage to be used to calculate the road use fee provided in Section 12-37-2850 by July 1, 2018."
S.C. Code Ann. § 12-37-2820 — SC Code / Title 12 / Chapter 37 / Article 23 / Section 12-37-2820
SECTION 12-37-2820. Assessment of motor vehicles.
Status: in_force

(A) The Department of Motor Vehicles annually shall assess, equalize, and apportion the valuation of all large commercial motor vehicles and buses of motor carriers registered for use in this State under the International Registration Plan or otherwise pursuant to Section 56-3-190. The valuation must be based on fair market value for the motor vehicles and an assessment ratio of nine and one-half percent as provided by Section 12-43-220(g). Fair market value is determined by depreciating the gross capitalized cost of each motor carrier's large commercial motor vehicle or bus by an annual percentage depreciation allowance down to ten percent of the cost as follows: (B) "Gross capitalized cost", as used in this section, means the original cost upon acquisition for income tax purposes, not to include taxes, interest, or cab customizing. However, for a motor vehicle which is fueled wholly or partially by alternative fuel as defined in Section 12-28-110(1), and that was acquired after 2015 but before 2026, the gross capitalized cost is reduced by the differential costs of a comparable diesel or gasoline powered vehicle, not to exceed thirty percent of the total acquisition cost of the motor vehicle. This reduction shall apply for the first ten property tax years for which tax is due following the acquisition of the vehicle. Editor's Note 2016 Act No. 269, SECTION 2.B, provides as follows: "B. This SECTION [amending (B)] first applies to property tax years beginning after 2015." 2017 Act No. 40, SECTIONS 8.L, 8.M, provide as follows: "L. (1) Notwithstanding any provision to the contrary within this SECTION, a person who registers a vehicle for use in this State pursuant to Article 23, Chapter 37, Title 12, as amended by this act, must register his vehicle during calendar year 2019 and is required to pay the road fees calculated based on the fair market value of the vehicle as specified in Sections 12-37-2820 and 12-37-2850 at the time the vehicle's registration fees are paid. "(2) Notwithstanding the provisions in Section 12-37-2865(B) and (C), as contained in this SECTION, to the contrary, during calendar year 2019, the first four hundred thousand dollars of fee revenue collected pursuant to Section 12-37-2865 must be retained by the Department of Motor Vehicles to defray programming costs. "(3) The initial millage required by Section 12-37-2850 must be calculated on or before June 1, 2018. "M. This SECTION takes effect January 1, 2019, except that the Department of Revenue, in consultation with the Revenue and Fiscal Affairs Office, shall calculate the millage to be used to calculate the road use fee provided in Section 12-37-2850 by July 1, 2018." Effect of Amendment 2016 Act No. 269, SECTION 2.A, in (B), added the last two sentences, relating to alternative fuel. 2017 Act No. 40, SECTION 8.A, in (A), substituted "Department of Motor Vehicles" for "Department of Revenue", "large commercial motor vehicles and buses of motor carriers registered for use in this State under the International Registration Plan or otherwise pursuant to Section 56-3-190" for "motor vehicles of motor carriers", and "motor carrier's large commercial motor vehicle or bus" for "motor vehicle".
S.C. Code Ann. § 12-21-1340 — SC Code / Title 12 / Chapter 21 / Article 9 / Section 12-21-1340
SECTION 12-21-1340. Collection and enforcement.
Status: in_force

All the applicable provisions of Title 61, this chapter and Chapter 1 of this Title, shall apply with full force and effect for the collection and enforcement of the additional taxes imposed by this article.
S.C. Code Ann. § 12-20-175 — SC Code / Title 12 / Chapter 20 / Section 12-20-175
SECTION 12-20-175. Reduction of license fees due to tax credits.
Status: in_force

License fees may be reduced by credits provided in Section 12-6-3410 or Section 12-6-3480, or both of them.
S.C. Code Ann. § 12-22-730 — SC Code / Title 12 / Chapter 22 / Article 7 / Section 12-22-730
SECTION 12-22-730. Regulations.
Status: in_force

The department must issue regulations to strictly enforce the provisions of this chapter so as to prevent the licensure of an establishment or establishments that would allow machine operators to circumvent the prohibition against more than five machines being located on any premises. Nothing in this section, and the terms as they are defined in this chapter, shall be construed to be unenforceable because of the pendency of, or the failure to issue, any regulations by the department. This chapter must be liberally construed to supercede any regulation in existence after the effective date of this act that would impede the department in any way from strictly enforcing the provisions of this chapter regarding the prohibition against more than five machines being licensed on the same premises. Editor's Note See Editor's Note at the beginning of this Chapter, relating to repeal by necessary implication, effective July 1, 2000.
S.C. Code Ann. § 12-8-560 — SC Code / Title 12 / Chapter 8 / Article 5 / Section 12-8-560
SECTION 12-8-560. Partial or total exemptions of classes of transactions; exemption for portion of transaction not taxable in State; waiver of withholding if compliance guaranteed and certain items given to department.
Status: in_force

(A) The department may partially or totally exempt classes of transactions from the provisions of Sections 12-8-530, 12-8-540, and 12-8-550, and may exempt the portion of any transaction which is not taxable in this State. (B) Withholding required under Sections 12-8-540 and 12-8-550 may be waived by the department if the payee guarantees compliance with the provisions of Chapter 6 of this title and the requirements of a withholding agent under this chapter by furnishing the department with: (1) a bond secured by an insurance company licensed by the South Carolina Department of Insurance; (2) a deposit of securities which have been approved by the State Treasurer; or (3) cash which does not bear interest. The amount of the bond or deposit must be at least as much as the withholding otherwise required under Sections 12-8-540 and 12-8-550.
S.C. Code Ann. § 12-60-3320 — SC Code / Title 12 / Chapter 60 / Article 13 / Section 12-60-3320
SECTION 12-60-3320. Stipulation of facts and issues in contested cases.
Status: in_force

In order to increase the efficiency and reduce the costs of contested cases, parties to a contested case hearing, in good faith, shall do their best to stipulate the facts and issues upon which they can agree.
S.C. Code Ann. § 12-16-1730 — SC Code / Title 12 / Chapter 16 / Article 17 / Section 12-16-1730
SECTION 12-16-1730. Payment of judgment for taxes and remittance to State Treasurer; executions.
Status: in_force

Whenever the department in any action instituted by it recovers taxes under the provisions of this chapter, the amount of the judgment so recovered must be paid to the department and the department shall turn over to the State Treasurer all of the taxes after paying the costs, disbursements, and expenses of the suit. The department shall issue executions for any taxes which remain unpaid for a period of ninety days.
S.C. Code Ann. § 12-43-227 — SC Code / Title 12 / Chapter 43 / Article 3 / Section 12-43-227
SECTION 12-43-227. Valuation of homeowners' association property.
Status: in_force

The fair market value of homeowners' association property, as defined in Section 12-43-230, for ad valorem tax purposes is defined as the nonqualified earnings value to be determined by the capitalization of the property's nonqualified gross receipts. For purposes of this section, "nonqualified gross receipts", means the gross receipts from the use of the property other than: (1) amounts received as membership dues, fees, or assessments from the members of the homeowners' association; and (2) amounts received from the developer of the property owned by the homeowners' association as reported on the most recently filed application submitted pursuant to Section 12-43-230. If additional reporting is required pursuant to Section 12-43-230, nonqualified gross receipts shall be determined utilizing gross receipts from the most recent completed tax year. After a piece of property's nonqualified gross receipts have been established, they must be capitalized to determine nonqualified earnings value by utilizing a capitalization rate of twenty percent. Notwithstanding any other provision of this section, in the event of real property with zero or de minimus nonqualified gross receipts, the special valuation of homeowners' association property shall not result in any homeowners' association property being valued at a rate less than five hundred dollars an acre.
S.C. Code Ann. § 12-6-4940 — SC Code / Title 12 / Chapter 6 / Article 37 / Section 12-6-4940
SECTION 12-6-4940. Trust institutions maintaining common trust fund must make tax return; contents.
Status: in_force

Every trust institution maintaining a common trust fund shall make a return under oath for each taxable year. The return shall contain the items of gross income and the deductions allowed by law, the names and addresses of the participants, and the proportionate share of taxable income for each participant.
S.C. Code Ann. § 12-56-40 — SC Code / Title 12 / Chapter 56 / Section 12-56-40
SECTION 12-56-40. Choice of claimant agency as to use of or participation in setoff program.
Status: in_force

If the claimant agency determines that the administrative cost of utilizing this chapter is prohibitive, it may choose not to participate in the setoff program, or it may choose to participate only in cases of delinquent debts above an amount it determines appropriate.
S.C. Code Ann. § 12-69-10 — SC Code / Title 12 / Chapter 69 / Section 12-69-10
SECTION 12-69-10. Short title.
Status: in_force

This chapter may be cited as the "Motorsports Entertainment Complex Investment Act". Editor's Note 2018 Act No. 257, SECTION 2, provides as follows: "SECTION 2. Except where specified otherwise, this act takes effect upon approval by the Governor and applies to tax years beginning after 2017."
S.C. Code Ann. § 12-10-90 — SC Code / Title 12 / Chapter 10 / Section 12-10-90
SECTION 12-10-90. Levels of capital investment or employment in revitalization agreement; failure to achieve levels and effect thereof.
Status: in_force

If a qualifying business fails to achieve the level of capital investment or employment set forth in the revitalization agreement, the council may terminate the revitalization agreement and reduce or suspend all or any part of the incentives until the time the anticipated capital investment and employment levels are met. However, these incentives must not be suspended retroactively. The council shall provide in the revitalization agreement entered into in connection with a project for the levels of capital investment and employment which must be achieved and for the time period in which the levels must be achieved.
S.C. Code Ann. § 12-24-120 — SC Code / Title 12 / Chapter 24 / Section 12-24-120
SECTION 12-24-120. Penalties.
Status: in_force

(A) The penalty provisions of Chapter 54 of this title apply both to the state and county portions of the fee imposed by this chapter. (B) If the clerk of court or register of deeds fails to collect the proper fee due, or place the notation on the instrument as required by this chapter, the clerk of court or register of deeds is subject to a penalty of not less than fifty dollars nor more than five hundred dollars for each failure. This penalty may be waived or reduced by the department. (C) If the person liable for the fee imposed by this chapter fails to pay the proper fee due, that person is subject to a penalty of not less than fifty dollars nor more than five hundred dollars for each failure. This penalty may be waived or reduced by the department. (D) All penalties and interest collected with respect to this fee must be paid proportionately into the Heritage Land Trust Fund, the South Carolina Housing Trust Fund, the general fund of the State, and the county general fund in accordance with Section 12-24-90(B).
S.C. Code Ann. § 12-39-140 — SC Code / Title 12 / Chapter 39 / Section 12-39-140
SECTION 12-39-140. Time when tax books shall be completed.
Status: in_force

The auditor, on or before the thirtieth day of September of each year, shall make up and complete the tax books of the county, as required in Section 12-39-150.
S.C. Code Ann. § 12-23-60 — SC Code / Title 12 / Chapter 23 / Article 1 / Section 12-23-60
SECTION 12-23-60. Monthly returns and remittance of tax required.
Status: in_force

Every person subject to the provisions of this article shall on or before the twentieth day of each month make a true and correct return to the department in such form as it may prescribe, showing the exact amount of electric power manufactured, generated or sold, expressed in kilowatt hours, during the previous month, and remit the tax therewith.
S.C. Code Ann. § 12-16-1910 — SC Code / Title 12 / Chapter 16 / Article 19 / Section 12-16-1910
SECTION 12-16-1910. Effect of disclaimer of property interest.
Status: in_force

For purposes of this chapter, if a person as defined in Section 62-2-801 makes a disclaimer as provided in Internal Revenue Code Section 2518 with respect to any interest in property, this chapter applies as if the interest had never been transferred to the person.
S.C. Code Ann. § 12-56-50 — SC Code / Title 12 / Chapter 56 / Section 12-56-50
SECTION 12-56-50. Department to assist in collection of account or debt by setoff of any refunds due to debtor.
Status: in_force

Subject to the limitations contained in this chapter, the department, upon request, shall render assistance in the collection of any delinquent account or debt owing to any claimant agency by setting off any refunds due the debtor from the department by the sum certified by the claimant agency as delinquent debt.
S.C. Code Ann. § 12-36-2140 — SC Code / Title 12 / Chapter 36 / Article 21 / Section 12-36-2140
SECTION 12-36-2140. Exemptions; distribution facility.
Status: in_force

For purposes of the exemptions set forth in this article, the term "distribution facility" includes, but is not limited to, a port facility as defined in Section 12-6-3375.
S.C. Code Ann. § 12-28-1199 — SC Code / Title 12 / Chapter 28 / Article 11 / Section 12-28-1199
SECTION 12-28-1199. Notice that licensee has discontinued, sold, or transferred business.
Status: in_force

Whenever a person licensed to do business under this chapter discontinues, sells, or transfers the business, the licensee immediately shall notify the department in writing of the discontinuance, sale, or transfer. The notice must give the date of discontinuance, sale, or transfer and for the sale or transfer of the business, the name and address of the purchaser or transferee. The licensee is liable for all user fees, interest, and penalties that accrue or may be owing and any criminal liability for misuse of the license that occurs before issuance of the notice.
S.C. Code Ann. § 12-21-4210 — SC Code / Title 12 / Chapter 21 / Article 24 / Section 12-21-4210
SECTION 12-21-4210. Sale or transfer of bingo cards.
Status: in_force

Bingo cards may not be sold or transferred between licensed organizations, between distributors, or between manufacturers. All unused bingo cards may be returned to the department for refund and destruction. The department is required to refund only the amount retained by the department previously based on the face value of each card and does not include the manufacturer's price or transportation charges to the consignee at destination and such additional charges. If an organization operating a bingo game ceases operation within fifteen days from the purchase of the last voucher and the voucher remains outstanding, the department shall accept the returned paper and credit the value of returned paper against the outstanding voucher. The organization then shall pay the balance of the voucher less the value of returned paper.
S.C. Code Ann. § 12-10-95 — SC Code / Title 12 / Chapter 10 / Section 12-10-95
SECTION 12-10-95. Credit against withholding for retraining; program review; policies and procedures.
Status: in_force

(A)(1) Subject to the conditions in this section, a business engaged in manufacturing or processing operations or technology-intensive activities at a manufacturing, processing, or technology-intensive facility as defined in Section 12-6-3360(M), or warehousing and distribution, and that meets the requirements of Section 12-10-50(B)(2), with approval from the State Board for Technical and Comprehensive Education, may claim as a credit against withholding one thousand dollars a year for the retraining of a production or technology or warehousing and distribution first line employee or immediate supervisor who has been continuously employed by the business for a minimum of one year and is a full-time employee, so long as retraining is necessary for the qualifying business to remain competitive or to introduce new technologies. In addition to the yearly limits, the retraining credit claimed against withholding may not exceed five thousand dollars over five consecutive years for each retrained production or technology first line employee or immediate supervisor. (2) Retraining programs that are eligible for the credit include, but are not limited to: (a) retraining of current employees on newly installed equipment; (b) retraining of current employees on newly implemented technology, such as computer platforms, software implementation and upgrades, Total Quality Management, ISO 9000, and self-directed work teams; and (c) retraining of current employees for the purpose of upskilling, management development, or recertification in production-related competencies. Executive training, personal enrichment training, and cross-training of employees on equipment or technology that is not new to the company are not eligible for the credit. (B) A qualifying business is eligible to claim as a retraining credit against withholding the lower amount of the following: (1) the retraining credit for the applicable withholding period as determined by subsection (A); or (2) withholding paid to the State for the applicable withholding period. (C) All retraining must be approved by the State Board for Technical and Comprehensive Education. (D) An employer may not receive the credit allowed by this section if the employer requires that the employee reimburse or pay the employer for the direct costs of retraining, or if the employee is required to reimburse or pay the employer indirectly through the forfeiture of leave time, vacation time, or other compensable time. Direct costs of retraining include instructor salaries, development of retraining programs, purchase or rental of materials and supplies, textbooks and manuals, instructional media, such as video tapes, presentations, equipment used for retraining only, not to include production equipment, and reasonable travel costs as limited by the state's travel expense reimbursement policy. (E) The qualifying business must expend at least one dollar on retraining eligible employees for every dollar claimed as a credit against withholding for retraining. All training costs, including costs in excess of the retraining credits and matching funds, are the responsibility of the business. (F) A qualifying business may not claim retraining credit for training provided to the following production or technology first line employees or immediate supervisors: (a) temporary or contract employees; and (b) employees who are included in the minimum job requirement of an ongoing revitalization agreement, including a preliminary revitalization agreement and for which the company is eligible to claim job development credits. A qualifying business may claim retraining credits for employees who are not subject to the job development credit but who are included in the base employment of an ongoing revitalization agreement provided that such employees meet the requirements for retraining eligibility included in this section. (G) In addition to another provision of this section, the retraining credit allowed by this section is for: (1) training included in a registered apprenticeship program; and (2) retraining for all relevant employees that enable a company to export or increase its ability to export its products, including training for logistics, regulatory, and administrative areas connected to its export process and other export process training that allows a qualified company to maintain or expand its business in this State. (H) There is hereby established an annual renewal fee of two hundred fifty dollars to be billed and collected by the department. (I)(1) All approved programs and training must be reviewed annually by the State Board for Technical and Comprehensive Education. (2) A qualifying business may contract with the State Board for Technical and Comprehensive Education or a subsidiary technical college to assist with additional program administration beyond what is required in a typical retraining agreement for a quarterly fee not to exceed twenty percent of the retraining credit amount claimed. Fees must be collected on a quarterly basis. (3) Every three years, the Department of Revenue must audit any business that claimed the job retraining credit pursuant to this section during that time period, solely for the purpose of verifying proper sources and uses of the credits. (J) The State Board for Technical and Comprehensive Education shall establish policies and procedures to provide the oversight and review provisions of this section. By November fifteenth of each year, the State Board for Technical and Comprehensive Education shall submit a statewide aggregated report detailing the utilization of the retraining credit pursuant to this section, as well as the board's activities in regard to oversight, to the Governor, the Chairman of the House Ways and Means Committee, the Chairman of the Senate Finance Committee, the Coordinating Council for Economic Development, and the Department of Revenue. Also, the board shall make the report available in a conspicuous place on the website maintained by the board. Editor's Note 2014 Act No. 279, SECTION 4.C, provides as follows: "C. This section takes effect upon approval by the Governor and applies to tax years beginning after December 31, 2013." 2024 Act No. 222, SECTION 6, provides as follows: "SECTION 6. This act takes effect upon approval by the Governor and first applies to income tax years beginning after 2023, except that SECTION 3 first applies to income tax years beginning after 2020." Effect of Amendment 2014 Act No. 279, SECTION 4.A, rewrote the section. 2024 Act No. 222, SECTION 4, rewrote the section.
S.C. Code Ann. § 12-36-75 — SC Code / Title 12 / Chapter 36 / Article 1 / Section 12-36-75
SECTION 12-36-75. Persons contracting with state commercial printer not subject to state income or sales and use taxes; conditions.
Status: in_force

(A) Notwithstanding any other provision of this chapter, tangible or intangible property that is: (1) owned or leased by a person that has contracted with a commercial printer for printing and used in connection with a printing contract; and (2) located at the premises of the commercial printer; shall not be considered to be, or to create, an office, a place of distribution, a sales location, a sample location, a warehouse, a storage place, or other place of business maintained, occupied, or used in any way by the person. A commercial printer with which a person has contracted for printing by reason of any printing contract which may include storing and shipping the items printed shall not be considered to be in any way a representative, an agent, a salesman, a canvasser, or a solicitor for the person. (B) Notwithstanding any other provision of this chapter, the following shall not cause a person that has contracted with a commercial printer for printing to have a duty to register as a retailer or to collect or remit the sales or use tax imposed by this chapter: (1) the ownership or leasing by that person of tangible or intangible property located at the South Carolina premises of the commercial printer and used in connection with printing contracts; (2) the sale by that person of property printed or imprinted at and shipped or distributed from the South Carolina premises of the commercial printer by the commercial printer; (3) the activities performed pursuant or incident to a printing contract by or on behalf of that person at the South Carolina premises of the commercial printer by the commercial printer; or (4) the activities performed pursuant or incident to a printing contract by the commercial printer in South Carolina for or on behalf of that person.
S.C. Code Ann. § 12-6-3665 — SC Code / Title 12 / Chapter 6 / Article 25 / Section 12-6-3665
SECTION 12-6-3665. Credit for sales tax paid on purchases of tangible personal property to retrofit residence.
Status: in_force

(A) An individual taxpayer is allowed a credit from the income tax imposed pursuant to Section 12-6-510 for South Carolina state sales or use taxes paid on purchases of tangible personal property used to retrofit the individual's legal residence pursuant to Section 12-6-3660. The credit amount is calculated by multiplying by six percent the purchase price of tangible personal property for which the individual may claim the income tax credit in Section 12-6-3660. The maximum credit allowed under this section is one thousand five hundred dollars. (B) 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. § 12-37-1680 — SC Code / Title 12 / Chapter 37 / Article 13 / Section 12-37-1680
SECTION 12-37-1680. Proceedings in case of failure to file return.
Status: in_force

If any railroad company shall fail to make the returns to the department as required by this chapter, the department shall proceed to ascertain the value of the company's road and property according to the principles prescribed in this Article from the best information it can conveniently obtain, and add thereto fifty percent as penalty and apportion such valuation to the several counties, towns, townships and cities through or into which such road or any part thereof may be located. The department shall certify such apportionment and valuation to the several county auditors, who shall place it on their duplicates for taxation.
S.C. Code Ann. § 12-37-135 — SC Code / Title 12 / Chapter 37 / Article 1 / Section 12-37-135
SECTION 12-37-135. Countywide business registration; fee.
Status: in_force

A county governing body may require a business registration throughout the entire county area and may impose an administrative fee not to exceed fifteen dollars. The fee is an administrative fee and must not be based upon business income. The business registration authorized by this section must be administered and enforced in the same manner as the business license tax described in Section 4-9-30(12), but must not be converted into a business license tax as described in that provision. The business registration administrative fee may be billed on any property tax bill and is deemed to be property tax for the purposes of collection if so billed. This registration, if adopted, is in lieu of any business license which is authorized pursuant to Section 4-9-30(12).
S.C. Code Ann. § 12-21-6590 — SC Code / Title 12 / Chapter 21 / Article 27 / Section 12-21-6590
SECTION 12-21-6590. Designation of extraordinary retail establishments; additional infrastructure improvements and other expenditures supporting construction or operation; application for conditional certification.
Status: in_force

(A) The Department of Parks, Recreation and Tourism may designate no more than four extraordinary retail establishments as defined in Section 12-21-6520(14), and for purposes of this section, sales taxes must be substituted for admissions taxes wherever admission tax appears in this Tourism Infrastructure Admissions Tax Act. For purposes of this section, additional infrastructure improvements include any aquarium or natural history exhibits or museum located within or directly contiguous to the extraordinary retail establishment which are dedicated to public use and enjoyment under such terms and conditions as may be required by the municipality or county in which they are located. Additional infrastructure improvements also shall include site prep, construction of real or personal property, parking, roadways, ingress and egress, utilities, and other expenditures on the extraordinary retail establishment which directly support or service the aquarium or natural history museum or exhibits. The certification application made under this section must be executed by both the extraordinary retail establishment as well as the county or municipality. (B) Prior to the completion of an extraordinary retail establishment, an entity may request that the county or municipality in which the facility is located provide an application for conditional certification to the Department of Parks, Recreation and Tourism. The Department of Parks, Recreation and Tourism may grant conditional certification to the entity as an extraordinary retail establishment based on reasonable projections that the facility will meet the requirements of Section 12-21-6520(14) within three years of the certificate of occupancy. If the Department of Parks, Recreation and Tourism grants the conditional certification to the entity as an extraordinary retail establishment, it shall forward the approval for conditional certification to the department. The department shall notify the entity and either the county or the municipality, as applicable, of the approval. An applicant obtaining conditional certification as an extraordinary retail establishment under this section and satisfying the requirements of conditional certification by the dates provided therein, shall be deemed to satisfy all of the requirements of this article pertaining to qualification as an extraordinary retail establishment for the duration of the benefit period. The entity shall be deemed to constitute a major tourism or recreation facility under Section 12-21-6520(12) and shall be entitled to all of the benefits of this article for the duration of the benefit period without any further certification requirements. This subsection shall not be construed to allow an applicant to receive the benefits provided in this article prior to satisfying the requirements of the conditional certification and of Section 12-21-6520(14). The Department of Parks, Recreation and Tourism shall develop application forms and adopt guidelines governing the conditional certification process. (C) If an applicant obtains conditional certification and complies with both the conditional certification and Section 12-21-6520(14), then one-half shall be substituted for one-fourth in Section 12-21-6530(A), and no funds will be transferred to the council pursuant to Section 12-21-6540. Editor's Note Identical versions of this section were added by both 2006 acts.
S.C. Code Ann. § 12-55-10 — SC Code / Title 12 / Chapter 55 / Section 12-55-10
SECTION 12-55-10. Citation of chapter.
Status: in_force

This chapter may be cited as the "Overdue Tax Debt Collection Act".
S.C. Code Ann. § 12-6-3390 — SC Code / Title 12 / Chapter 6 / Article 25 / Section 12-6-3390
SECTION 12-6-3390. Credit for expenses paid to institution providing nursing facility level, in-home, or community care.
Status: in_force

An individual taxpayer may claim an income tax credit for twenty percent of the expenses paid by the taxpayer for his own support or the support of another to an institution providing nursing facility level of care or to a provider for in-home or community care for persons determined to meet nursing facility level of care criteria as certified by a licensed physician. The credit is limited to three hundred dollars each taxable year. However, no credit is allowed for expenses paid from public source funds.
S.C. Code Ann. § 12-21-4150 — SC Code / Title 12 / Chapter 21 / Article 24 / Section 12-21-4150
SECTION 12-21-4150. Posing as bingo player; unauthorized bingo supplies.
Status: in_force

A person who poses as a bingo player or a person who conspires to have a person pose as a bingo player with the intent to defraud regular customers of the game, or a person who is using unauthorized bingo supplies, is guilty of a felony and, upon conviction, must be imprisoned not more than five years or fined not more than five thousand dollars, or both.
S.C. Code Ann. § 12-4-377 — SC Code / Title 12 / Chapter 4 / Article 3 / Section 12-4-377
SECTION 12-4-377. Records of and disposition of funds from sale of confiscated alcoholic beverages.
Status: in_force

The Department of Revenue shall maintain adequate records accounting for the receipt of funds from the sale of confiscated alcoholic beverages. The revenue from the sale must be deposited to the credit of the general fund of the State after deducting the costs of confiscation and sale.
S.C. Code Ann. § 12-39-180 — SC Code / Title 12 / Chapter 39 / Section 12-39-180
SECTION 12-39-180. County auditor shall determine sum to be levied on items of property; minimum assessment.
Status: in_force

A county auditor, after receiving statements of the rates and sums to be levied for the current year from the department and from other officers and authorities legally empowered to determine the rate or amount of taxes to be levied for the various purposes authorized by law, shall immediately proceed to determine the sums to be levied upon each tract and lot of real property and upon the amount of personal property, monies, and credits listed in his county in the name of each person. The assessment must be made equally on all real and personal property subject to the taxes and entered in one or more columns in the manner and form as the department shall prescribe. The department or the county auditor shall place a minimum assessment of at least twenty dollars on all personal property that generates a tax bill, unless a higher minimum assessment is otherwise required by law.
S.C. Code Ann. § 12-28-980 — SC Code / Title 12 / Chapter 28 / Article 9 / Section 12-28-980
SECTION 12-28-980. Final reports accompanied by payment; election to pay in installments.
Status: in_force

(A) The final report required by Section 12-28-1350 must be accompanied by payment of the final month's liability except as otherwise provided in this section. (B) A motor fuel vendor who possessed a license to sell motor fuel subject to the user fee at wholesale or at retail before the effective date of this chapter who is ineligible to elect eligible purchaser status, or who otherwise does not apply for or does not receive eligible purchaser status under Section 12-28-930, in the alternative may elect to make payment of the user fee calculated pursuant to the "Final Report" in Section 12-28-1350 as provided in this section. The user fee must be paid in two equal annual installments beginning twelve months after the effective date of this chapter, with no discount or reduced by a fifteen percent discount if paid in a timely final report. (C) If a person elects under subsection (B) to defer payment, he is not eligible to claim eligible purchaser status under Section 12-28-930 for thirty-six months following the election under subsection (B).
S.C. Code Ann. § 12-33-425 — SC Code / Title 12 / Chapter 33 / Article 5 / Section 12-33-425
SECTION 12-33-425. Nine percent surtax on alcoholic liquor.
Status: in_force

Notwithstanding any other provision of law relating to taxes on alcoholic liquor there is hereby levied an additional surtax of nine percent on all taxes imposed upon alcoholic liquors sold in this State which shall be collected from the wholesalers of such products on a monthly basis in accordance with procedures prescribed by law for the collection of all other taxes on alcoholic liquor. Revenue derived from such surtax shall be deposited into the State Treasury to the credit of the State's General Fund and shall not be subject to the provisions of Section 12-33-30 of the 1976 Code, as amended, and Section 61-5-150 relating to the distribution of alcoholic liquor revenue to counties and municipalities. For the fiscal year 1976-77, the proceeds of the surtax levied in this section shall be applied to increasing by four and one-half dollars per pupil the appropriation in Part I, Section 31, 1976 Act No. 709, for "school district operational aid", to be apportioned on the same basis as funds appropriated in the said section for this purpose: Provided, Further, If the tax derived from 9% surtax on alcoholic liquor is not adequate, the additional $4.50 shall be proportionately reduced.
S.C. Code Ann. § 12-54-127 — SC Code / Title 12 / Chapter 54 / Section 12-54-127
SECTION 12-54-127. Transfer of personal or real property; liability for tax; lien; inapplicability of provisions to certain transfers.
Status: in_force

When title to property, both real and personal, is transferred and the payment or collection of any tax is defeated because of the transfer, then the transferor, the spouse of the transferor, a fiduciary holding title to the property and a person for whose benefit the property is held, the officers and stockholders of a corporation transferring the property, and the transferee of the property, are personally liable for tax in an amount equal to the interest in the property transferred, and the liens provided by law for the tax attach to the property as if no transfer was made. The above provisions do not apply to a transfer to a bona fide purchaser or mortgagee for an adequate and full consideration in money or moneys' worth. The provisions of this section are in addition to and do not supersede any other provision of law.
S.C. Code Ann. § 12-21-2740 — SC Code / Title 12 / Chapter 21 / Article 19 / Section 12-21-2740
SECTION 12-21-2740. License tax or penalties as constituting lien.
Status: in_force

Any license tax or penalties herein provided are a first preferred lien upon any and all of the property of the person charged therewith and the department may issue its execution therefor as is provided in Section 12-21-3020.
S.C. Code Ann. § 12-28-1592 — SC Code / Title 12 / Chapter 28 / Article 15 / Section 12-28-1592
SECTION 12-28-1592. Tank wagons must have IFTA registration; exception.
Status: in_force

No person may operate a tank wagon in this State unless that tank wagon first is registered under IFTA for use on the highways of this State and has displayed on the vehicle an IFTA sticker designating the vehicle for use in this State. However, a vehicle licensed in this State and exempt from the IFTA regulations is exempt from this requirement.
S.C. Code Ann. § 12-37-2730 — SC Code / Title 12 / Chapter 37 / Article 21 / Section 12-37-2730
SECTION 12-37-2730. Penalties; summons.
Status: in_force

(A) It is unlawful for a person to use the treasurer's receipt to obtain a motor vehicle license plate unless all municipal personal property taxes due in the county of his residence on a vehicle now or previously owned by the applicant have been paid. A person who knowingly violates the provisions of this section is guilty of a misdemeanor and, upon conviction, must be fined not more than two hundred dollars. Each day's violation constitutes a separate offense. The above penalty is in addition to any other penalties prescribed by law for failure to pay municipal taxes. When a municipality contracts for the collection of its vehicle tax, a receipt for the payment of the taxes must not be issued unless both the county and municipal tax and all other charges included on the tax bill have been paid. The owner of a motor vehicle registered under the International Reciprocity Plan who opts to pay semiannually and fails to pay semiannual payments as provided in this chapter is not permitted to relicense the vehicle until all taxes are paid and shall forfeit any further privilege to pay semiannually. (B) To enforce the collection of personal property taxes and vehicle registration laws of this State, a code enforcement officer may issue an ordinance summons to a person the officer believes has failed to remit property taxes to the appropriate taxing entity or a person he believes has failed to comply fully with the vehicle registration laws of this State. However, a code enforcement officer may not stop a vehicle that is in motion to issue an ordinance summons pursuant to this section. A fine imposed pursuant to this section may not exceed the criminal jurisdiction of the magistrates' court. A magistrate shall dismiss an ordinance summons issued pursuant to this subsection upon a showing by the person summoned of proper registration and the payment of current and delinquent property taxes before the court hearing date set in the summons.
S.C. Code Ann. § 12-6-3610 — SC Code / Title 12 / Chapter 6 / Article 25 / Section 12-6-3610
SECTION 12-6-3610. Credit for property used for distribution or dispensing renewable fuel.
Status: repealed

(A)(1) A taxpayer that purchases or constructs and installs and places in service in this State property that is used for distribution or dispensing renewable fuel specified in this subsection, at a new or existing commercial fuel distribution or dispensing facility, is allowed a credit equal to twenty-five percent of the cost to the taxpayer of purchasing, constructing, and installing the property against the taxpayer's liability for a tax imposed pursuant to this chapter. (2) Eligible property includes pumps, storage tanks, and related equipment that is directly and exclusively used for distribution, dispensing, or storing renewable fuel. A taxpayer is qualified for a tax credit provided pursuant to this subsection if the equipment used to store, distribute, or dispense renewable fuel is labeled for this purpose and clearly identified as associated with renewable fuel. (3) The entire credit may not be taken for 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 renewable fuel is disposed of or taken out of service and is not replaced, the credit expires and the taxpayer may not take any remaining installment of the credit. (4) The unused portion of an unexpired credit may be carried forward for not more than ten succeeding taxable years. (5) For purposes of this subsection, "renewable fuel" means E70 or greater ethanol fuel dispensed at the retail level for use in motor vehicles and pure ethanol or biodiesel fuel dispensed by a distributor or facility that blends these nonpetroleum liquids with gasoline fuel or diesel fuel for use in motor vehicles. (B)(1) A taxpayer that constructs and places in service in this State a commercial facility for the production of renewable fuel is allowed a credit equal to twenty-five percent of the cost to the taxpayer of constructing or renovating a building and equipping the facility for the purpose of producing renewable fuel. Production of renewable fuel includes intermediate steps such as milling, crushing, and handling of feedstock and the distillation and manufacturing of the final product. (2) The entire credit may not be taken for the taxable year in which the facility is placed in service but must be taken in seven equal annual installments beginning with the taxable year in which the facility is placed in service. If, in one of the years in which the installment of a credit accrues, the facility with respect to which the credit was claimed is disposed of or taken out of service, the credit expires and the taxpayer may not take 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) As used in this subsection, "renewable fuel" means liquid nonpetroleum-based fuels that may be placed in motor 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. (5) A taxpayer that claims any other credit allowed under 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. (C)(1) To obtain the amount of credit available to a taxpayer, the taxpayer must submit a request for credit to the State Energy Office by January thirty-first for all qualifying property or a qualifying facility, as applicable, 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 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 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. (D) To claim the credits allowed in this section, the taxpayer must place the property or facility in service prior to January 1, 2020. Editor's Note 2006 Act No. 386, SECTION 36.B.2, provides as follows: "Section 12-6-3610 of the 1976 Code, as added by this section, is repealed effective for facilities placed in service after 2011."
S.C. Code Ann. § 12-21-110 — SC Code / Title 12 / Chapter 21 / Article 1 / Section 12-21-110
SECTION 12-21-110. Refunds when goods have been damaged.
Status: in_force

The department may promulgate rules and regulations providing for the refund to dealers of the cost of stamps affixed to goods which by reason of damage become unfit for sale and are destroyed by the dealer or returned to the manufacturer or, in the case of the soft drink tax, in the event of any other legitimate loss that may occur upon proof of such loss to manufacturers.
S.C. Code Ann. § 12-8-530 — SC Code / Title 12 / Chapter 8 / Article 5 / Section 12-8-530
SECTION 12-8-530. Withholding on cash prizes or winnings; noncash prizes; exception for spectator sporting events where admission charged.
Status: in_force

(A) A person distributing prizes or winnings to a resident or nonresident of five hundred dollars or more shall withhold a percentage equal to the maximum individual tax rate of each distribution made to an individual, partnership, trust, or estate and five percent of each distribution made to a corporation or other entity. (B) When withholding on noncash prizes, the person distributing the prize may either: (1) accept cash from the prize recipient for the amount of the withholding; or (2) pay all taxes required to be withheld. If this subitem is used, the withholding also becomes income for the prize recipient and the amount to be withheld is calculated as follows: (a) for individuals, partnerships, trusts, or estates, the fair market value of the prize is divided by .93 and the quotient is multiplied by .07; (b) for corporations, the fair market value of the prize is divided by .95 and the quotient is multiplied by .05. (C) This section does not apply to payments of prizes or winnings given to participants in spectator sporting events for which an admission is charged. Effect of Amendment 2024 Act No. 215, SECTION 1, in (A), substituted "a percentage equal to the maximum individual tax rate" for "seven percent".
S.C. Code Ann. § 12-39-60 — SC Code / Title 12 / Chapter 39 / Section 12-39-60
SECTION 12-39-60. Time and place auditor shall receive returns and make assessments.
Status: in_force

The county auditor shall receive the returns and make the assessments provided for in this chapter within the time prescribed by law and for this purpose his office must be kept open to receive the returns of taxpayers from January first to April thirtieth of each year, except as otherwise provided, and the returns must be received throughout the period without penalty. He shall, for the purpose of assessing taxes, attend at a convenient point in each township or tax district as many days as may be necessary and for the remainder of the time allowed by law he must be and receive returns at the county seat. He or his assistant may give thirty days' public notice of the days upon which he will be at the several places designated. Effect of Amendment 2015 Act No. 87, SECTION 23, substituted "April thirtieth of each year" for "April fifteenth of each year".
S.C. Code Ann. § 12-35-20 — SC Code / Title 12 / Chapter 35 / Section 12-35-20
SECTION 12-35-20. Definitions.
Status: in_force

As used in this chapter: (1) "Agreement" means the Streamlined Sales and Use Tax Agreement. (2) "Certified automated system" means software certified jointly by the states that are signatories to the agreement to calculate the tax imposed by each jurisdiction on a transaction, determine the amount of tax to remit to the appropriate state, and maintain a record of the transaction. (3) "Certified service provider" means an agent certified jointly by the states that are signatories to the agreement to perform all of the seller's sales tax functions. (4) "Department" means the South Carolina Department of Revenue. (5) "Director" means the director of the department. (6) "Person" means an individual, trust, estate, fiduciary, partnership, limited liability company, limited liability partnership, corporation, or any other legal entity. (7) "Sales tax" means the tax imposed pursuant to Article 9, Chapter 36 of this title. (8) "Seller" means a person making sales, leases, or rentals of personal property or services. (9) "State" means a state of the United States and the District of Columbia. (10) "Use tax" means the tax imposed pursuant to Article 13, Chapter 36 of this title.
S.C. Code Ann. § 12-65-10 — SC Code / Title 12 / Chapter 65 / Section 12-65-10
SECTION 12-65-10. Title of Act; purpose.
Status: in_force

This chapter is known and may be cited as the "South Carolina Textiles Communities Revitalization Act". (A) The primary purpose of this chapter is to create an incentive for the rehabilitation, renovation, and redevelopment of abandoned textile mill sites located in South Carolina. (B) The abandonment of textile mills has resulted in the disruption of communities and increased the cost to local governments by requiring additional police and fire services due to excessive vacancies. Many abandoned textile mills pose safety concerns. A public and corporate purpose is served by restoring these textile mill sites to a productive asset for the communities and result in increased job opportunities. (C) There exists in many communities of this State abandoned textile mills. The stable economic and physical development of these textile mill sites is endangered by the presence of these abandoned textile mills as manifested by the progressive and advanced deterioration of these structures. As a result of the existence of these abandoned mills, there is an excessive and disproportionate expenditure of public funds, inadequate public and private investment, unmarketability of property, growth in delinquencies and crime in the areas, together with an abnormal exodus of families and businesses, so that the decline of these areas impairs the value of private investments, threatens the sound growth and the tax base of taxing districts in these areas, and threatens the health, safety, morals, and welfare of the public. To remove and alleviate these adverse conditions, it is necessary to encourage private investment and restore and enhance the tax base of the taxing districts in the areas by the redevelopment of these abandoned textile mill sites.
S.C. Code Ann. § 12-35-50 — SC Code / Title 12 / Chapter 35 / Section 12-35-50
SECTION 12-35-50. Streamlined Sales and Use Tax Agreement; establishing standards for service providers, automated systems and multistate sellers, other actions authorized.
Status: in_force

The department shall enter into the Streamlined Sales and Use Tax Agreement with one or more states to simplify and modernize sales and use tax administration in order to substantially reduce the burden of tax compliance for all sellers and for all types of commerce. In furtherance of the agreement, the department may act jointly with other states that are members of the agreement to establish standards for certification of a certified service provider and certified automated system and establish performance standards for multistate sellers. The department or the director's designee also may take other actions reasonably required to implement the provisions set forth in this chapter. Other actions authorized by this section include, but are not limited to, the adoption of rules and regulations and the joint procurement, with other member states, of goods and services in furtherance of the cooperative agreement. The director or the director's designee may represent this State before the other states that are signatories to the agreement.
S.C. Code Ann. § 12-28-955 — SC Code / Title 12 / Chapter 28 / Article 9 / Section 12-28-955
SECTION 12-28-955. Supplier may retain one-tenth percent of user fee to cover cost of administration.
Status: in_force

Every supplier and permissive supplier who properly remits user fees under this chapter is allowed to retain one-tenth percent of the user fee imposed by this chapter and collected and remitted by that supplier in accordance with this chapter to cover the cost of administration including reporting, audit compliance, dye injection, and shipping paper preparation.
S.C. Code Ann. § 12-51-120 — SC Code / Title 12 / Chapter 51 / Section 12-51-120
SECTION 12-51-120. Notice of approaching end of redemption period.
Status: in_force

Neither more than forty-five days nor less than twenty days before the end of the redemption period for real estate sold for taxes, the person officially charged with the collection of delinquent taxes shall mail a notice by "certified mail, return receipt requested-restricted delivery" as provided in Section 12-51-40(b) to the defaulting taxpayer and to a grantee, mortgagee, or lessee of the property of record in the appropriate public records of the county. The notice must be mailed to the best address of the owner available to the person officially charged with the collection of delinquent taxes that the real property described on the notice has been sold for taxes and if not redeemed by paying taxes, assessments, penalties, costs, and interest at the applicable rate on the bid price in the total amount of ___ dollars on or before ___ (twelve months from date of sale) (date) __________, a tax title must be delivered to the successful purchaser at the tax sale. Pursuant to this chapter, the return of the certified mail "undelivered" is not grounds for a tax title to be withheld or be found defective and ordered set aside or canceled of record.
S.C. Code Ann. § 12-2-5 — SC Code / Title 12 / Chapter 2 / Section 12-2-5
SECTION 12-2-5. Duties and powers of commissioners of Department of Revenue transferred to director; commission changed to department.
Status: in_force

On February 1, 1995, the duties and powers given to the commissioners of the Department of Revenue must be transferred to the director of the Department of Revenue. When this transfer takes place, the Code commissioner is directed to change all code references from commissioners of the Department of Revenue to the director of the Department of Revenue and to change references of "commission" to "department".
S.C. Code Ann. § 12-28-1180 — SC Code / Title 12 / Chapter 28 / Article 11 / Section 12-28-1180
SECTION 12-28-1180. Notice of proposed denial of application; hearing; notice of suspension or revocation of license; hearing.
Status: in_force

(A) Before being denied a license, the department shall grant the applicant a notice of the proposed denial, including the reasons for its decision. After having the opportunity to cure defects in the application, if the applicant does not agree with the decision, a hearing on the proposed denial is available to the applicant pursuant to the Administrative Procedures Act. (B) The department may suspend or revoke a license for failure to comply with this chapter after at least thirty days' notice to the licensee and a hearing, should such be requested, pursuant to the Administrative Procedures Act.
S.C. Code Ann. § 12-28-2710 — SC Code / Title 12 / Chapter 28 / Article 27 / Section 12-28-2710
SECTION 12-28-2710. Funds collected deposited to credit of State Treasurer.
Status: in_force

All monies collected by the department under this chapter must be deposited to the credit of the State Treasurer as taxes collected by the department.
S.C. Code Ann. § 12-37-250 — SC Code / Title 12 / Chapter 37 / Article 3 / Section 12-37-250
SECTION 12-37-250. Homestead exemption for taxpayers sixty-five and over or those totally and permanently disabled or legally blind.
Status: in_force

(A)(1) The first fifty thousand dollars of the fair market value of the dwelling place of a person is exempt from county, municipal, school, and special assessment real estate property taxes when the person: (i) has been a resident of this State for at least one year and has reached the age of sixty-five years on or before December thirty-first; (ii) has been classified as totally and permanently disabled by a state or federal agency having the function of classifying persons; or (iii) is legally blind as defined in Section 43-25-20, preceding the tax year in which the exemption is claimed and holds complete fee simple title or a life estate to the dwelling place. A person claiming to be totally and permanently disabled, but who has not been classified by one of the agencies, may apply to the state agency of Vocational Rehabilitation. The agency shall make an evaluation of the person using its own standards. (2) The exemption includes the dwelling place when jointly owned in complete fee simple or life estate by husband and wife, and either has reached sixty-five years of age, or is totally and permanently disabled, or legally blind pursuant to this section, before January first of the tax year in which the exemption is claimed, and either has been a resident of the State for one year. (3) The exemption must not be granted for the tax year in which it is claimed unless the person or his agent makes written application for the exemption before July sixteenth of that tax year. If the person or his agent makes written application for the exemption after July fifteenth, the exemption must not be granted except for the succeeding tax year for a person qualifying pursuant to this section when the application is made. However, if application is made after July fifteenth of that tax year but before the first penalty date on property taxes for that tax year by a person qualifying pursuant to this section when the application is made, the taxes due for that tax year must be reduced to reflect the exemption provided in this section. (4)(a) The application for the exemption must be made to the auditor of the county and to the governing body of the municipality in which the dwelling place is located upon forms provided by the county and municipality and approved by the department. A failure to apply constitutes a waiver of the exemption for that year. The auditor, as directed by the department, shall notify the municipality of all applications for a homestead exemption within the municipality and the information necessary to calculate the amount of the exemption. (b) The application required may be: (i) made in person at the auditor's office; (ii) by mail, when accompanied by a copy of documentation of age, or disability, or legal blindness; or (iii) by internet in those instances where the auditor has access to official records documenting the appropriate eligibility standard. The department shall assist auditors with compliance with the provisions of this subitem and by means of the approval required pursuant to subitem (a) of this item ensure uniform application procedures. (5) "Dwelling place" means the permanent home and legal residence of the applicant. (B) If a person would be entitled to a homestead tax exemption pursuant to this section except that he does not own the real property on which his dwelling place is located and his dwelling place is a mobile home owned by him but located on property leased from another, the mobile home is exempt from personal property taxes to the same extent and obtained in accordance with the same procedures as is provided for in this section for an exemption from real property taxes; provided, however, that a person may not receive the exemption from both real and personal property taxes in the same year. (C) If a dwelling house and legal residence is located on leased or rented property and the dwelling house is owned and occupied by the owner even though at the end of the lease period the lessor becomes owner of the residence, the owner lessee qualifies for and is entitled to a homestead exemption in the same manner as though he owned a fee simple or life estate interest in the leased property on which his dwelling house is located. (D) When a person who was entitled to a homestead tax exemption pursuant to this section dies or any person who was not sixty-five years of age or older, blind, or disabled on or before December thirty-first preceding the application period, but was at least sixty-five years of age, blind, or disabled at the time of his death and was otherwise entitled dies and the surviving spouse acquires complete fee simple title or a life estate to the dwelling place within nine months after the death of the spouse, the dwelling place is exempt from real property taxes to the same extent and obtained in accordance with the same procedures as are provided for in this section for an exemption from real property taxes, so long as the spouse remains unmarried and the dwelling place is utilized as the permanent home and legal residence of the spouse. A surviving spouse who disposes of the dwelling place and acquires another residence in this State for use as a dwelling place may apply for and receive the exemption on the newly acquired dwelling place. The spouse shall inform the county auditor of the change in address of the dwelling place. (E) The term "permanently and totally disabled" as used in this section means the inability to perform substantial gainful employment by reason of a medically determinable impairment, either physical or mental, that has lasted or is expected to last for a continuous period of twelve months or more or result in death. (F) The department shall reimburse from funds appropriated for homestead reimbursement the state agency of Vocational Rehabilitation for the actual expenses incurred in making decisions relative to disability. (G) The department shall develop advisory opinions as may be necessary to carry out the provisions of this section. (H) Nothing in this section intends to cause the reassessment of a person's property. (I) The provisions of this section apply to life estates created by will and also to life estates otherwise created. (J) The homestead tax exemption must be granted in the amount in this paragraph to a person who owns a dwelling in part in fee or in part for life when the person satisfies the other conditions of the exemption. The amount of the exemption must be determined by multiplying the percentage of the fee or life estate owned by the person by the full exemption. For purposes of the calculation required by this paragraph, a percentage of ownership less than five percent is considered to be five percent. The exemption may not exceed the value of the interest owned by the person.
S.C. Code Ann. § 12-15-10 — SC Code / Title 12 / Chapter 15 / Section 12-15-10
SECTION 12-15-10. Short title.
Status: in_force

This chapter may be cited as the South Carolina Life Sciences and Renewable Energy Manufacturing Act. Editor's Note 2004 Act No. 187, SECTION 4, provides as follows: "Beginning January 1, 2005, the Department of Revenue annually shall report to the Joint Committee on Taxation the revenue impact of this act, and the Department of Commerce annually shall report the cost and benefit of this act, together with the job creation and capital investment made by qualifying businesses."
S.C. Code Ann. § 12-37-251 — SC Code / Title 12 / Chapter 37 / Article 3 / Section 12-37-251
SECTION 12-37-251. Calculation of rollback millage; equivalent millage.
Status: reserved

(A) RESERVED (B) RESERVED (C) RESERVED (D) RESERVED (E) Rollback millage is calculated by dividing the prior year property taxes levied as adjusted by abatements and additions by the adjusted total assessed value applicable in the year the values derived from a countywide equalization and reassessment program are implemented. This amount of assessed value must be adjusted by deducting assessments added for property or improvements not previously taxed, for new construction, for renovation of existing structures, and assessments attributable to increases in value due to an assessable transfer of interest. (F) RESERVED (G) If the boundaries of a municipality extend into more than one county and those counties implement the countywide appraisal and equalization programs required pursuant to Section 12-43-217 on different schedules, then the governing body of the municipality shall set an equivalent millage to be used to compute municipal ad valorem property taxes. The equivalent millage to be set by the municipal governing body must be determined by methodology established by the respective county auditors which must be consistent with the methodology for calculating equivalent millage to be established by the Department of Revenue for use in these situations for the purpose of equalizing the municipal property tax on real property situated in different counties. Editor's Note 2011 Act No. 57, SECTION 3.C, provides as follows: "This section takes effect for rollback millage calculated for property tax years beginning after 2010."
S.C. Code Ann. § 12-6-20 — SC Code / Title 12 / Chapter 6 / Article 1 / Section 12-6-20
SECTION 12-6-20. Administration and enforcement of chapter.
Status: in_force

The department shall administer and enforce the taxes imposed by this chapter. The department shall make and publish rules and regulations, not inconsistent with this chapter, necessary to enforce its provisions. These rules and regulations have the force of law.
S.C. Code Ann. § 12-33-480 — SC Code / Title 12 / Chapter 33 / Article 5 / Section 12-33-480
SECTION 12-33-480. Returns and payment of taxes levied in Sections 12-33-410 and 12-33-460; taxes constitute debt owed to State and lien; collection; penalties.
Status: in_force

The tax levied in Sections 12-33-410 and 12-33-460 shall be due and payable on or before the twentieth day of the month next succeeding the month in which the tax accrues. On or before the twentieth day of each month every person on whom the tax is levied or imposed by Sections 12-33-410 and 12-33-460 shall render to the department, on a form prescribed by it, a statement showing the number of cases of alcoholic liquors sold for the next preceding month, together with such other information as the department may require. At the same time the report is filed, the person shall pay to the department the amount of taxes due. The taxes provided in Sections 12-33-410 and 12-33-460 constitute a debt payable to the State by the persons against whom they are charged and all the taxes, penalties, and assessments constitute a first lien upon all property of such persons. The taxes, penalties, or interest in this section must be assessed and collected in the same manner and with like effect as other taxes are assessed and collected by the Department of Revenue. A return is considered filed on time if it is mailed and postmarked on or before the date it is required by law to be filed. Any person failing to file a return required by this section must be assessed a penalty of not more than one thousand dollars which must be assessed and collected in the same manner and with like effect as other taxes collected by the Department of Revenue. Any person required by this section to pay any tax and who fails to do so within the time allotted shall pay, in addition to the tax, a penalty of twenty-five percent of the tax and interest at one half of one percent per month or fraction of a month from the date the tax was originally due to the date of the payment of the tax and penalty. The Department of Revenue may in its discretion waive or reduce the penalty or interest or any part thereof prescribed in this section. The provisions of Section 12-33-450 shall determine the payment of taxes for the month of June.
S.C. Code Ann. § 12-21-4160 — SC Code / Title 12 / Chapter 21 / Article 24 / Section 12-21-4160
SECTION 12-21-4160. Inspection of books, papers, records, and other materials.
Status: in_force

The department or its designated agent or representative may enter upon the premises where bingo is played or the business premises of another person and examine books, papers, records, memoranda, commodities, or other things bearing upon the amount of taxes or fees payable or the proper conduct of a game and secure from the taxpayer or other person information directly or indirectly for the enforcement of this article.
S.C. Code Ann. § 12-33-245 — SC Code / Title 12 / Chapter 33 / Article 3 / Section 12-33-245
SECTION 12-33-245. Excise tax on sales for on-premises consumption; "gross proceeds" defined; nonprofit organizations exception; penalties; issuance of license for premises for which license revoked or suspended.
Status: in_force

(A) In addition to taxes imposed pursuant to the provisions of Sections 12-33-230, 12-33-240, Article 5 of this chapter, and Chapter 36, Title 12, there is imposed an excise tax equal to five percent of the gross proceeds of the sales of alcoholic liquor by the drink for on-premises consumption in an establishment licensed for sales pursuant to Article 5, Chapter 6, Title 61 or at a location holding a temporary license or permit that authorizes the sale of liquor by the drink. All proceeds of this excise tax must be deposited to the credit of the general fund of the State. Except with respect to the distribution of the revenue of this tax, this excise tax is considered to be imposed pursuant to Chapter 36, Title 12. For purposes of this subsection, "gross proceeds of sales" has the meaning as provided in Section 12-36-90, except that the sales tax imposed under Chapter 36, Title 12 is not included in "gross proceeds of sales". The term "gross proceeds of sales" also includes, but is not limited to, the retail value of a complimentary or discounted beverage containing alcoholic liquor, an amount charged for ice for a drink containing alcoholic liquor, and an amount charged for a nonalcoholic beverage that is sold or used as a mixer for a drink containing alcoholic liquor. This section does not apply to nonprofit organizations that are issued a temporary permit to allow possession, sale, and consumption of alcoholic liquors pursuant to subarticle 5, Article 5, Chapter 6, Title 61. (B) Eleven percent of the revenue generated by the excise tax provided for in subsection (A) must be placed on deposit with the State Treasurer and credited to a fund separate and distinct from the general fund of the State. On a quarterly basis, the State Treasurer shall allocate this revenue to counties on a per capita basis according to the most recent United States Census. The State Treasurer must notify each county of the allocation pursuant to this subsection in addition to the funds allocated pursuant to Section 6-27-40(B), and the combination of these funds must be used by counties for educational purposes relating to the use of alcoholic liquors and for the rehabilitation of alcoholics and drug addicts. A county may pool these funds with other counties and may combine these funds with other funds for the same purpose. (C) Those state agencies and local entities, including counties, which by law received minibottle tax revenues in fiscal year 2004-2005 for education, prevention, and other purposes, shall receive in a fiscal year at least the same amount of revenues from the excise tax revenues as they received from minibottle tax revenues during fiscal year 2004-2005. If these state agencies and local entities do not, the difference must be made up from the general fund. Payments will be distributed in four equal payments based on the total payments remitted to these state agencies and entities in fiscal year 2004-2005, including funds received pursuant to Section 6-27-40(B). At the end of each fiscal year, the State Treasurer, in consultation with the Department of Revenue, shall determine whether the tax collected pursuant to these sections exceed the total collection and remittance for fiscal year 2004-2005. If the tax collected exceeds the amount collected and allocated in fiscal year 2004-2005, a distribution of the difference will be remitted to the county treasurers within thirty days after the close of each fiscal year. (D) In addition to all other penalties that may be imposed for violations arising pursuant to subsection (A) of this section, a failure to report and remit the full amount of the excise tax imposed pursuant to subsection (A) on the gross proceeds of the sale of each drink of alcoholic liquor sold for consumption in the establishment subjects the licensee to the following penalties: (1) for a first violation, a civil penalty of one thousand dollars; (2) for a second violation, a civil penalty of one thousand dollars and an automatic suspension for thirty days of the license allowing such sales; and (3) for a third or subsequent violation, a civil penalty of five thousand dollars and a revocation of the license. (E) When a license is suspended or revoked, a partner or person with a financial interest in the business may not be issued a license for the premises concerned. A person within the second degree of kinship to a person whose license is suspended or revoked may not be issued a license for the premises concerned for a period of one year after the date of suspension or revocation. Editor's Note 2008 Act No. 287, SECTION 1.B provides as follows: "This section [amending subsection (C)] takes effect upon approval by the Governor and first applies for excise tax revenues distributed for fiscal year 2007-2008."
S.C. Code Ann. § 12-36-70 — SC Code / Title 12 / Chapter 36 / Article 1 / Section 12-36-70
SECTION 12-36-70. "Retailer" and "seller".
Status: in_force

"Retailer" and "seller" include every person: (1)(a) selling or auctioning tangible personal property whether owned by the person or others; (b) furnishing accommodations to transients for a consideration, except an individual furnishing accommodations of less than six sleeping rooms on the same premises, which is the individuals place of abode; (c) renting, leasing, or otherwise furnishing tangible personal property for a consideration; (d) operating a laundry, cleaning, dyeing, or pressing establishment for a consideration; (e) selling electric power or energy; (f) selling or furnishing the ways or means for the transmission of the voice or of messages between persons in this State for a consideration. A person engaged in the business of selling or furnishing the ways or means for the transmission of the voice or messages as used in this subitem (f) is not considered a processor or manufacturer; (2)(a) maintaining a place of business or qualifying to do business in this State; or (b) not maintaining an office or location in this State but soliciting business by direct or indirect representatives, manufacturers agents, distribution of catalogs, or other advertising matter or by any other means, and by reason thereof receives orders for tangible personal property or for storage, use, consumption, or distribution in this State. (3) operating as a marketplace facilitator, as defined in Section 12-36-71. The department, when necessary for the efficient administration of this chapter, may treat any salesman, representative, trucker, peddler, or canvasser as the agent of the dealer, distributor, supervisor, employer, or other person under whom they operate or from whom they obtain the tangible personal property sold by them, regardless of whether they are making sales on their own behalf or on behalf of the dealer, distributor, supervisor, employer, or other person. The department may also treat the dealer, distributor, supervisor, employer, or other person as a retailer for purposes of this chapter. Editor's Note 2019 Act No. 21, SECTION 1, provides as follows: "SECTION 1. The General Assembly finds: "(1) the South Carolina Sales and Use Tax Act requires any person engaged in business as a retailer to remit the sales and use tax on all retail sales of tangible personal property not otherwise excluded or exempted from the tax. This requirement applies to all retail sales of tangible personal property by the retailer, whether the tangible personal property is owned by the retailer or another person. Retailers selling tangible personal property at retail on consignment, by auction, or in any other manner must remit the sales and use tax on such retail sales; "(2) the Internet marketplaces where a person sells tangible personal property at retail by listing or advertising, or allowing the listing or advertising of, another person's products on an online marketplace and collects or processes the payment from the customer are retailers required to remit the sales and use tax on such retail sales under the provisions of South Carolina sales and use tax law; "(3) with the changing economy and ever expanding role of the Internet in the retail market, the longstanding requirement in the sales and use tax law that a retailer remit the tax on retail sales of tangible personal property owned by another person must apply to all retailers, including both Internet retailers and brick and mortar retailers; "(4) retailers selling another person's tangible personal property on the Internet must clearly understand and be informed of their requirements to remit the sales and use tax in the same manner as retailers selling another person's tangible personal property in a brick and mortar store; and "(5) this act shall not be construed as a statement concerning the applicability of the South Carolina Sales and Use Tax Act to any sales and use tax liability in matters currently in litigation or being audited." Effect of Amendment 2019 Act No. 21, SECTION 3, inserted (3), relating to marketplace facilitators.
S.C. Code Ann. § 12-8-1040 — SC Code / Title 12 / Chapter 8 / Article 9 / Section 12-8-1040
SECTION 12-8-1040. Waiver of withholding requirements.
Status: in_force

An employee may request waiver of the withholding requirements in Section 12-8-520 if the employee files a withholding exemption certificate annually on or before January 1 and certifies that he: (1) incurred no liability for income tax imposed under Chapter 6 of Title 12 in the previous taxable year; and (2) anticipates no income tax liability for the current year.
S.C. Code Ann. § 12-37-450 — SC Code / Title 12 / Chapter 37 / Article 3 / Section 12-37-450
SECTION 12-37-450. Business inventory tax exemption; reimbursement of counties and municipalities.
Status: in_force

(A) A county and municipality must be reimbursed for the revenue lost as a result of the business inventory tax exemption based on the 1987 tax year millage and 1987 tax year assessed value of inventories in the county and municipality. The reimbursement amount must be redistributed proportionately to the separate millages levied by the political subdivision within the county for the current tax year millage. There is credited annually, as provided in Section 11-11-150, to the Trust Fund for Tax Relief whatever amount is necessary to reimburse fully all counties and municipalities the required amount. The department shall make remittances of this reimbursement to a county and municipality in four equal payments. (B) Notwithstanding another provision of law, business inventory exempted from property taxation in the manner provided in this section is considered taxable property in an amount equal to the 1987 tax year assessed valuation for purposes of bonded indebtedness pursuant to Sections 14 and 15, Article X of the Constitution of this State and for purposes of computing the "index of taxpaying ability" pursuant to item (3) of Section 59-20-20. (C) If a portion of a special purpose district is annexed to a municipality and its service functions in the annexed area are assumed by the municipality, the total amount remitted to the county and municipality pursuant to this section may not exceed the total amount which would be remitted to the two entities separately. However, the assessed valuation and special purpose district tax levy for tax year 1987 with respect to the annexed portion of the special purpose district must be taken into consideration in determining the proportionate share of the total allocation due to the county and the municipality. Effect of Amendment 2015 Act No. 87, SECTION 6, in (A), rewrote the second sentence.
S.C. Code Ann. § 12-60-3350 — SC Code / Title 12 / Chapter 60 / Article 13 / Section 12-60-3350
SECTION 12-60-3350. Costs or disbursements are not allowed; exceptions.
Status: in_force

In an action covered by this chapter, no costs or disbursements may be charged or allowed to either party, except for the service of process and the attendance of witnesses.
S.C. Code Ann. § 12-58-120 — SC Code / Title 12 / Chapter 58 / Section 12-58-120
SECTION 12-58-120. Release of levy issued or on any property.
Status: in_force

The department shall release any levy issued or on any property in the event of any of the following: (1) the liability for which the levy was made is satisfied; (2) the department determines that release facilitates the collection of the liability; (3) an installment payment agreement has been executed with respect to the liability; (4) the department has determined that the levy creates an economic hardship due to the taxpayer's financial condition; (5) if the department determines the fair market value of the property exceeds the liability and partial release does not hinder collection of the tax and related costs owed to the department.
S.C. Code Ann. § 12-44-100 — SC Code / Title 12 / Chapter 44 / Section 12-44-100
SECTION 12-44-100. Sponsor committed to enhanced investment to continue to benefit from this chapter despite failure to make required investment where minimum investment met; assessment ratio.
Status: in_force

(A) A fee agreement may provide that a sponsor who has committed to an enhanced investment or an investment above that required for a minimum investment may continue to receive the benefits of this chapter, even if the sponsor fails to make or maintain the required investment or fails to create the jobs required by the fee agreement, if the sponsor meets the minimum investment. If the sponsor fails to make or maintain the required investment or create the required number of jobs, the fee agreement may not provide for an assessment ratio and an exemption period more favorable than those allowed for the minimum investment. (B) Notwithstanding the use of the term "assessment ratio", a sponsor and a county may negotiate a fee agreement using differing assessment ratios for different assessment years or different levels of investment covered by the fee agreement, but the assessment ratio for an assessment year may not be lower than six percent or, if the project involves an enhanced investment, four percent.
S.C. Code Ann. § 12-6-3632 — SC Code / Title 12 / Chapter 6 / Article 25 / Section 12-6-3632
SECTION 12-6-3632. Earned income tax credit.
Status: in_force

There is allowed as a nonrefundable credit against the tax imposed pursuant to Section 12-6-510 on a full-year resident individual taxpayer an amount equal to one hundred twenty-five percent of the federal earned income tax credit (EITC) allowed the taxpayer pursuant to Internal Revenue Code Section 32. Editor's Note 2017 Act No. 40, SECTIONS 16.B, 16.C, provide as follows: "B. Notwithstanding Section 12-6-3632, as added by this SECTION, the percentage of the federal earned income tax credit, for which the credit allowed by Section 12-6-3632 is based, must be phased-in in six equal installments of twenty and eighty-three hundredths percent each tax year until it is fully phased-in in tax year 2023, with the twenty and eighty-three hundredths percent applying in tax year 2018. "C. This SECTION takes effect upon approval by the Governor and applies to tax years beginning after 2017."
S.C. Code Ann. § 12-58-180 — SC Code / Title 12 / Chapter 58 / Section 12-58-180
SECTION 12-58-180. Applicability of provisions to taxes administered by department.
Status: in_force

The provisions of this chapter are applicable to taxes administered by the department.
S.C. Code Ann. § 12-6-2820 — SC Code / Title 12 / Chapter 6 / Article 21 / Section 12-6-2820
SECTION 12-6-2820. Date deferred payments are due and payable; payment of taxes at accelerated rate; effect of taxpayer's failure to pay interest.
Status: in_force

(A) All deferred tax payments attributable to a particular taxable year are due and payable no later than the annual return filing date for the fifth taxable year following the taxable year for which the payment of the tax was first deferred. A taxpayer may pay deferred taxes at an accelerated rate. Failure to pay deferred taxes as required renders the taxpayer ineligible to defer payment of taxes for a subsequent tax year. (B) If the taxpayer fails to pay the interest as required in Section 12-6-2810, all taxes deferred pursuant to this article are due and payable on the due date of the unpaid interest and may be collected as taxes are collected. No interest is due on amounts deferred for less than an entire taxable year.
S.C. Code Ann. § 12-21-1350 — SC Code / Title 12 / Chapter 21 / Article 9 / Section 12-21-1350
SECTION 12-21-1350. Additional taxes and penalties shall not be shared with counties and municipalities.
Status: in_force

Notwithstanding the provisions of Section 12-21-1120, the additional taxes or penalties imposed by this article shall not be shared with cities and municipalities or counties.
S.C. Code Ann. § 12-6-3590 — SC Code / Title 12 / Chapter 6 / Article 25 / Section 12-6-3590
SECTION 12-6-3590. Credit for milk producer; promulgation of regulations.
Status: in_force

(A) A resident taxpayer engaged in the business of producing milk for sale is allowed a refundable income tax credit based on the amount of milk produced and sold. The credit may be claimed against the taxes due pursuant to Section 12-6-510 or 12-6-530. The credit is allowed when the USDA Class I price of fluid milk in South Carolina drops below the production price anytime during the taxable year. (B) The Department of Agriculture shall promulgate regulations to implement the provisions of this section, including the establishment of the production price, which must consider the following factors, including but not limited to: (1) the average price of milk in the top five states where milk is imported to South Carolina; (2) the average transportation cost of importing milk from those five states; and (3) the cost of production in South Carolina. (C)(1) Each qualifying taxpayer is eligible for a ten thousand dollar tax credit based on the production and sale of the first five hundred thousand pounds of milk sold below the production price over a calendar year. The credit must be prorated on a quarterly basis. (2) For each additional five hundred thousand pounds of milk sold below the production price, there is allowed an additional credit of five thousand dollars, also prorated on a quarterly basis. (D) If no taxes are due, or the credit exceeds the tax liability of the taxpayer for the taxable year, the amount of the credit or excess over the tax liability must be refunded to the taxpayer. The South Carolina Commissioner of Agriculture shall certify to the Department of Revenue that producers claiming credits have met the eligibility requirements provided in this section. (E) The credit allowed pursuant to this section must be reviewed after it has been in place for two taxable years. Editor's Note 2005 Act No. 161, SECTION 41.B, provides as follows: "Notwithstanding the general effective date of this act, this SECTION is effective for taxable years beginning after 2004."
S.C. Code Ann. § 12-49-10 — SC Code / Title 12 / Chapter 49 / Article 1 / Section 12-49-10
SECTION 12-49-10. Taxes, assessments and penalties constitute a debt due State and a first lien upon property; enforcement.
Status: in_force

All taxes, assessments and penalties legally assessed shall be considered and held as a debt payable to the county by the person against whom they shall be charged and such taxes, assessments and penalties shall be a first lien in all cases whatsoever upon the property taxed, the lien to attach at the beginning of the fiscal year during which the tax is levied. Such taxes shall be first paid out of assets of any estate of deceased persons or held in trust as assignee or trustee or the proceeds of any property held on execution or attachment. The county treasurer may enforce such lien by execution against such property or, if it cannot be levied on, he may proceed by action at law against the person holding such property. Effect of Amendment 2015 Act No. 87, SECTION 42, substituted "payable to the county" for "payable to the State".
S.C. Code Ann. § 12-60-50 — SC Code / Title 12 / Chapter 60 / Article 1 / Section 12-60-50
SECTION 12-60-50. End of period falls on Saturday, Sunday, or legal holiday; legal holiday defined.
Status: in_force

(A) For purposes of this title and for other taxes, when the last day of a specified time period is a Saturday, Sunday, or a legal holiday, the end of the period is extended to the next business day. For this purpose, a legal holiday is any day the department or the offices of the United States Postal Service are closed and for Subarticles 9 and 13, Article 9 any day the county office is closed. (B) Except where payment of taxes is required to be made in funds which are immediately available to the State by electronic funds transfer or otherwise, the provisions of Internal Revenue Code Section 7502 relating to timely mailing as timely filing and paying are applicable to returns, other documents, or payment of taxes imposed by this title, or subject to assessment and collection by the department.
S.C. Code Ann. § 12-6-5050 — SC Code / Title 12 / Chapter 6 / Article 37 / Section 12-6-5050
SECTION 12-6-5050. Tax preparer's taxpayer identification number.
Status: in_force

A person who is an income tax preparer as defined in Internal Revenue Code Section 7701(a)(36) and who performs the same services with respect to South Carolina income tax returns or claims for refund shall include with his signature on the South Carolina return or claim for refund his taxpayer identification number as prescribed by Internal Revenue Code Section 6109 and applicable regulations. Failure to comply with the provisions of this section results in a penalty as provided in Section 12-54-47.
S.C. Code Ann. § 12-67-110 — SC Code / Title 12 / Chapter 67 / Section 12-67-110
SECTION 12-67-110. Purpose.
Status: repealed

Section effective until December 31, 2035. (A) The purpose of this chapter is to create an incentive for the rehabilitation, renovation, and redevelopment of abandoned buildings located in South Carolina. (B) The abandonment of buildings has resulted in the disruption of communities and increased the cost to local governments by requiring additional police and fire services due to excessive vacancies. Many abandoned buildings pose safety concerns. A public and corporate purpose is served by restoring these buildings to productive assets for the communities in which they are located and result in increased job opportunities. (C) There exists in many communities of this State abandoned buildings. The stable economic and physical development of these communities is endangered by the presence of these abandoned buildings as manifested by their progressive and advanced deterioration. As a result of the existence of these abandoned buildings, there is an excessive and disproportionate expenditure of public funds, inadequate public and private investment, unmarketability of property, growth in delinquencies and crime in the areas, together with an abnormal exodus of families and businesses, so that the decline of these areas impairs the value of private investments, threatens the sound growth and the tax base of taxing districts in these areas, and threatens the health, safety, morals, and welfare of the public. To remove and alleviate these adverse conditions, it is necessary to encourage private investment and restore and enhance the tax base of the taxing districts in which such buildings are located by the redevelopment of abandoned buildings. Editor's Note 2013 Act No. 57, SECTIONS 1.B., 2, provide as follows: "B. The provisions of Chapter 67, Title 12 contained in this act are repealed on December 31, 2019. Any carryforward credits shall continue to be allowed until the five or eight year time period in Section 12-67-140 is completed." "SECTION 2. This act takes effect upon approval by the Governor, and applies to the rehabilitation, renovation, and redevelopment of abandoned buildings begun in tax years beginning after 2012." 2018 Act No. 265, SECTION 1, provides as follows: "SECTION 1. Notwithstanding SECTION 1.B. of Act 57 of 2013, the provisions of Chapter 67, Title 12 of the 1976 Code are repealed on December 31, 2021." 2019 Act No. 50, SECTION 2.A, provides as follows: "SECTION 2.A. Notwithstanding Section 1 of Act 265 of 2018, and Section 1.B. of Act 57 of 2013, upon the repeal of Chapter 67, Title 12 of the 1976 Code, any carryforward credits shall continue to be allowed until the five or eight year time period in Section 12-67-140 is completed." 2021 Act No. 21, SECTION 1, provides as follows: "SECTION 1. Notwithstanding SECTION 1.B. of Act 57 of 2013, the provisions of Chapter 67, Title 12 of the 1976 Code are repealed on December 31, 2025." 2024 Act No. 169, SECTION 1, provides as follows: "SECTION 1. Notwithstanding SECTION 1.B. of Act 57 of 2013, the provisions of Chapter 67, Title 12 of the South Carolina Code are repealed on December 31, 2035."
S.C. Code Ann. § 12-45-160 — SC Code / Title 12 / Chapter 45 / Section 12-45-160
SECTION 12-45-160. Procedure in apportionment cases.
Status: in_force

The rights granted by Sections 12-45-140 and 12-45-150 shall exist after property has been advertised for sale under tax execution if the applicant shall also pay the prorata cost of the advertisement and in any such case the sale shall continue as to the remaining property. When the segregation and payment of taxes as segregated are made after the tax has gone into execution and before advertisement, the officer charged with the enforcement of the execution shall return it to the treasurer or officer issuing it and thereupon the treasurer or other officer shall receive the old execution and give credit for the entire amount of the taxes represented thereby and shall issue a new execution against the property specified in the old execution upon which the tax has not been paid and charge the sheriff or other officer charged with the enforcement thereof with the amount of the new execution, which shall be the unpaid portion of the old execution, and no additional costs shall be allowed by reason of the issuance of the new execution.
S.C. Code Ann. § 12-20-50 — SC Code / Title 12 / Chapter 20 / Section 12-20-50
SECTION 12-20-50. Imposition of license tax on corporations generally; rate; minimum tax; time payable; reduction by holding company of paid-in capital surplus.
Status: in_force

(A) Except as provided in Section 12-20-100, every corporation required to file an annual report shall pay an annual license fee of fifteen dollars plus one dollar for each thousand dollars, or fraction of a thousand dollars, of capital stock and paid-in or capital surplus of the corporation as shown by the records of the corporation on the first day of the taxable year in which the report is filed. In no case may the license fee provided by this section be less than twenty-five dollars. The license fee must be paid on or before the original due date for filing the annual report. The phrase "paid in or capital surplus" means the entire surplus of a corporation other than earned surplus including, but not limited to, amounts charged against earned surplus and credited to other surplus accounts, donated capital, amounts representing the increase in valuation of assets made upon a revaluation of the company's assets, and amounts credited to any surplus account other than earned surplus as a result of a merger or acquisition regardless of whether the amount credited to the surplus account was transferred from an earned surplus account. For purposes of this section "earned surplus" means that portion of the surplus of a corporation equal to the balance of its net profits, income, gains, and losses from the date of incorporation or from the latest date when a deficit was eliminated by application of its capital surplus, after deducting subsequent distributions to shareholders and transfers to stated capital and capital surplus to the extent that such distributions and transfers are made out of earned surplus. (B)(1) For purposes of this section capital stock and paid-in or capital surplus is the amount reported on the taxpayer's applicable financial statement. (2) The term "applicable financial statement" means a statement covering the taxable year which is: (a) required to be filed with the Securities and Exchange Commission; (b) a certified audited balance sheet to be used for the purposes of a statement or report: (i) for credit purposes, (ii) to shareholder's, or (iii) for any other substantial nontax purpose; (c) a balance sheet for a substantial nontax purpose required to be provided to: (i) the federal government or agency of the federal government; (ii) a state government or agency of a state government; or (iii) a political subdivision of a state or any agency of the political subdivision; or (d) a balance sheet to be used for the purposes of a statement or report: (i) for credit purposes; (ii) to shareholders; or (iii) for any other purpose. (3) If a taxpayer has a statement described in more than one part of item (2), the applicable financial statement is the statement with the lowest number and letter designation. (C) In addition to the provisions of subsection (B) of this section, a holding company may reduce its paid-in capital surplus by the portion of contributions to capital received from its parent corporation that is directly or indirectly used to finance a subsidiary's expansion costing in excess of one hundred million dollars, which on the date construction started is located in an Economic Impact Zone as defined in Section 12-14-30. A reduction is only allowed pursuant to this subsection for the paid-in capital surplus of the holding company attributable to this contribution to capital for expansion. Additionally, no reduction is allowed unless the expansion is completed within three years of the first contribution to capital received by the holding company, but this three-year limitation may be extended by the Department of Revenue upon written application and good cause shown. Amounts previously excluded in paid-in capital surplus pursuant to this subsection must be included in the first license tax year beginning after the period allowed for the expansion if the expansion is not timely completed. Editor's Note 2004 Act No. 168, SECTION 2.B provides as follows: "Notwithstanding the general effective date of this act, this section takes effect upon approval of this act by the Governor and applies to increases in capital over the prior year's capital on January 1, 2003, and thereafter."
S.C. Code Ann. § 12-53-40 — SC Code / Title 12 / Chapter 53 / Section 12-53-40
SECTION 12-53-40. Costs and fees.
Status: in_force

Notwithstanding another provision of law, there is added as costs to each warrant or tax execution collected, served, or recorded by a duly authorized representative of the department an amount equivalent to five percent of the total of the warrant or tax execution or the sum of three dollars, whichever is greater and, in addition, a sum equal to the fee provided in Section 8-21-310(B)(9). These costs, together with the costs of storage, advertising, and sale, must be deducted from proceeds of sale before payment of prior liens or claims. Fees charged by clerks of court for the recording and satisfaction of warrants for distraint or tax executions issued by the department must be paid by the State Treasurer on proper warrant from the department from funds appropriated by the General Assembly.
S.C. Code Ann. § 12-21-6000 — SC Code / Title 12 / Chapter 21 / Article 25 / Section 12-21-6000
SECTION 12-21-6000. Violation is misdemeanor; imprisonment, fine, civil penalty.
Status: in_force

(A) A dealer who violates this article must pay a penalty of one hundred percent of the tax in addition to the tax imposed by Section 12-21-5090. The penalty must be collected as part of the tax. (B) In addition to the tax penalty imposed, a dealer distributing or possessing marijuana or controlled substances without affixing the appropriate stamps, labels, or other indicia is guilty of a misdemeanor and, upon conviction, must be imprisoned not more than five years or fined not more than ten thousand dollars, or both.
S.C. Code Ann. § 12-51-135 — SC Code / Title 12 / Chapter 51 / Section 12-51-135
SECTION 12-51-135. Removal of erroneously issued warrants.
Status: in_force

If a warrant, which has been filed with the clerk of court in any county, is determined by the Department of Revenue to have been issued and filed in error, the clerk of court, upon notification by the Department of Revenue, must remove the warrant from its book.
S.C. Code Ann. § 12-37-2010 — SC Code / Title 12 / Chapter 37 / Article 15 / Section 12-37-2010
SECTION 12-37-2010. Auditors may require agents to report length of lines in each township; addition to value.
Status: in_force

To enable the county auditors properly to apportion the assessments between the several townships, they may require the agent of any association or company subject to the provisions of this article to report to them, respectively, under oath, the length of the lines in each township, and the auditor shall thereupon add to the value so apportioned the assessed valuation of the real estate, structures, machinery, fixtures and appliances situated in any township and extend the taxes thereon upon the duplicates, as in other cases.
S.C. Code Ann. § 12-60-1320 — SC Code / Title 12 / Chapter 60 / Article 5 / Section 12-60-1320
SECTION 12-60-1320. Exhaustion of prehearing remedies; request for hearing; time limitation.
Status: in_force

Upon exhaustion of his prehearing remedy, a person may seek relief from the department's determination by requesting a contested case hearing before the Administrative Law Court. This request must be made within thirty days after the date the department's determination was sent by first class mail or delivered to the person. Requests for a hearing before the Administrative Law Court must be made in accordance with its rules.
S.C. Code Ann. § 12-37-975 — SC Code / Title 12 / Chapter 37 / Article 5 / Section 12-37-975
SECTION 12-37-975. Filing of amended return.
Status: in_force

The Department of Revenue may permit any person to substitute an amended return for the original return up to the last day prescribed for filing the return, including any extension of time granted by the department. The department in its discretion may accept or reject an amended return filed after the time prescribed for filing the return. An amended return may not operate to start or extend the limitation period for assessment and collection of taxes.
S.C. Code Ann. § 12-21-4040 — SC Code / Title 12 / Chapter 21 / Article 24 / Section 12-21-4040
SECTION 12-21-4040. One license per person or organization.
Status: in_force

No nonprofit organization may hold more than one bingo license.
S.C. Code Ann. § 12-37-290 — SC Code / Title 12 / Chapter 37 / Article 3 / Section 12-37-290
SECTION 12-37-290. General homestead exemption.
Status: in_force

The first fifty thousand dollars of the fair market value of the dwelling place of persons shall be exempt from county, school and special assessment real estate property taxes when such persons have been residents of this State for at least one year, have each reached the age of sixty-five years on or before December thirty-first or any person who has been classified as totally and permanently disabled by a state or federal agency having the function of so classifying persons or any person who is legally blind as defined in Section 43-25-20, preceding the tax year in which the exemption herein is claimed and hold complete fee simple title or a life estate to the dwelling place. Any person claiming to be totally and permanently disabled, but who has not been so classified by one of such agencies, may apply to the Vocational Rehabilitation Department. The agency shall make an evaluation of such person using its own standards. The exemption shall include the dwelling place when jointly owned in complete fee simple or life estate by husband and wife and either has reached sixty-five years of age, or is totally and permanently disabled, on or before December thirty-first preceding the tax year in which the exemption is claimed and either has been a resident of the State for one year. The exemption shall not, however, be granted unless such persons or their agents make written application therefor on or before May first of the tax year in which the exemption is claimed and shall also pay all real property taxes due by such persons before the date prescribed by statute for the imposition thereon of a late penalty or interest charge. The application for the exemption shall be made to the auditor of the county in which the dwelling place is located upon forms, provided by the county and approved by the department, and a failure to so apply shall constitute a waiver of the exemption for that year. The term "dwelling place" as used herein shall mean the permanent home and legal residence of the applicant. The term "permanently and totally disabled" as used herein shall mean the inability to perform substantial gainful employment by reason of a medically determinable impairment, either physical or mental, which has lasted or is expected to last for a continuous period of twelve months or more or result in death. The department shall reimburse the Vocational Rehabilitation Department for the actual expenses incurred in making decisions relative to disability from funds appropriated for homestead reimbursement. The department shall promulgate such rules and regulations as may be necessary to carry out the provisions herein. Nothing herein shall be construed as an intent to cause the reassessment of any person's property. The provisions of this section shall apply to life estates created by will and also to life estates otherwise created which were in effect on or before December 31, 1971. Effect of Amendment 2015 Act No. 87, SECTION 5, in the first paragraph, substituted "The first fifty thousand dollars" for "The first ten thousand dollars", substituted "by a state or federal agency" for "by a State or Federal agency", substituted "may apply to the Vocational Rehabilitation Department" for "may apply to the State Agency of Vocational Rehabilitation", and substituted "approved by the department" for "approved by the Comptroller General"; in the third paragraph, substituted "The department" for "The Comptroller General", and "the Vocational Rehabilitation Department" for "the State Agency of Vocational Rehabilitation"; and in the fourth paragraph, substituted "The department" for "The Comptroller General".
S.C. Code Ann. § 12-37-230 — SC Code / Title 12 / Chapter 37 / Article 3 / Section 12-37-230
SECTION 12-37-230. Payments of services rendered in lieu of taxes by nonprofit housing corporations exempt under SECTION 12-37-220.
Status: in_force

When any nonprofit housing corporation owns property within a county or municipality which is exempted from ad valorem taxes under SECTION 12-37-220, the county or the municipality or both are authorized to contract with such corporation for payments of services rendered by the county or municipality.
S.C. Code Ann. § 12-16-1710 — SC Code / Title 12 / Chapter 16 / Article 17 / Section 12-16-1710
SECTION 12-16-1710. Sale of real estate for payment of tax authorized.
Status: in_force

The probate court may authorize executors, administrators, personal representatives, and trustees to sell the real estate of a decedent for the payment of the tax in the same manner in which it may authorize them to sell real estate for the payment of debts.
S.C. Code Ann. § 12-10-88 — SC Code / Title 12 / Chapter 10 / Section 12-10-88
SECTION 12-10-88. Redevelopment fees.
Status: in_force

(A) Subject to the conditions provided in subsection (B), South Carolina individual income tax withholding equal to five percent of all South Carolina wages paid with respect to employees that are employed by a federal employer at a closed or realigned federal installation must be remitted by the department to the redevelopment authority vested with authority under Section 31-12-40(A) to oversee the closed or realigned federal installation. The amounts of withholding collected and remitted to the applicable redevelopment authority are referred to as "redevelopment fees". (B) The department shall remit the redevelopment fees during the period described in subsection (C) for each calendar quarter for which the redevelopment authority provides the department with a timely statement from the federal employer that employs the employees working at the closed or realigned federal installation setting forth the number of employees employed at the installation, the total wages paid to these employees, and the total amount of South Carolina withholding withheld from the employees for each quarter. In order to receive the redevelopment fees for the applicable quarter, the redevelopment authority shall submit the statement within thirty days of the later of the date that the federal employer's South Carolina withholding tax return is due or the date the federal employer files the withholding tax return. The department may extend the time for submission of the statement at its discretion. (C) Redevelopment fees may be remitted to the applicable redevelopment authority for any quarter beginning on or after the date that the applicable redevelopment authority first submits the information described in subsection (B) to the department. If the redevelopment authority fails to provide the department with the required statement within the requisite time limits, no redevelopment fees must be remitted for that quarter. Notwithstanding subsection (A), the redevelopment fee remitted by the department in any fiscal year may not exceed the amount remitted in Fiscal Year 2014-2015. (D) Neither the federal employer nor the applicable redevelopment authority is required to meet the requirements of Section 12-10-50 for subsection (A) to apply and the restrictions contained in Section 12-10-80(C) do not apply to redevelopment fees. (E) For purposes of this section "closed or realigned federal installation" means: (1) until January 1, 2028, a federal defense site in which permanent employment was reduced by three thousand or more jobs from the level of such jobs on December 31, 1990, or a federal military base or installation which has been closed or realigned under: (a) the Defense Base Closure and Realignment Act of 1990; (b) Title 11 of the Defense Authorization Amendments and Base Closure and Realignment Act; or (c) Section 2687 of Title 10, United States Code. Effect of Amendment 2016 Act No. 255, SECTION 1, in (C), substituted "January 1, 2021" for "January 1, 2017" in the first sentence, and added the last sentence, relating to the amount remitted in fiscal year 2014-2015. 2018 Act No. 180, SECTION 1, amended the section to specify to whom redevelopment fees may be remitted.
S.C. Code Ann. § 12-56-65 — SC Code / Title 12 / Chapter 56 / Section 12-56-65
SECTION 12-56-65. Protest and contested case hearings; refunds; erroneous retention or setoff; time limit.
Status: in_force

(A) Before submitting a debt to the department, the claimant agency shall appoint a hearing officer to hear a protest of a debtor. This hearing officer is vested with the authority to decide a protest in favor of either the debtor or the claimant agency. The claimant agency shall certify to the department, on a form prescribed by the department, that a hearing officer has been appointed and shall inform the department of the name, address, and telephone number of the hearing officer. If this hearing officer is unable to serve at any time, the claimant agency shall appoint another hearing officer. (B) Upon receipt of a notice of protest, the claimant agency shall notify the department that a protest has been received and shall hold an informal hearing at which the debtor may present evidence, documents, and testimony to dispute the debt. The claimant agency shall notify the debtor of the date, time, and location of the informal hearing. At the conclusion of the informal hearing, the hearing officer shall render his determination. Upon receipt of a sworn certification from the hearing officer that he held an informal hearing and ruled in favor of the claimant agency, the department may proceed to collect the delinquent debt regardless of a subsequent appeal by the debtor. (C) A debtor may seek relief from the hearing officer's determination by requesting, within thirty days of the determination, a contested case hearing before the Administrative Law Court. A request for a hearing before the Administrative Law Court must be made in accordance with its rules. (D) If a portion of the delinquent debt is collected by the department and the determination of the hearing officer in favor of the claimant agency is later reversed or the debtor prevails in a claim for refund, the claimant agency shall refund the appropriate amount to the taxpayer, including the appropriate amount of the fee. That portion of the refund reflecting the department's fee must be paid from claimant agency funds. If the claimant agency is found to be entitled to a portion of an amount collected by setoff, it is not required to refund the setoff fee retained by the department. (E) If a refund is retained in error, the claimant agency shall pay to the taxpayer interest calculated as provided in Section 12-54-20 from the date provided by law after which interest is paid on refunds until the appeal is final, except that interest does not accrue when the claimant agency is the Office of Child Support Services of the South Carolina Department of Social Services. (F) If the claimant agency determines that money has been erroneously or illegally collected, the claimant agency, in its discretion, may issue a refund, even if the debtor does not file a protest or file a claim for refund. (G) A collection may not be contested more than one year after the date it was made. The date of collection must be conclusively determined by the department. This provision must be construed as a statute of repose and not as a statute of limitation. (H) A debtor may make a claim for refund of an amount collected pursuant to this chapter within one year from the date the amount is collected, in the same manner as seeking relief from a hearing officer's determination pursuant to Section 12-56-65 or 12-56-67.
S.C. Code Ann. § 12-13-70 — SC Code / Title 12 / Chapter 13 / Section 12-13-70
SECTION 12-13-70. Chapter shall be administered by Department of Revenue; rules and regulations.
Status: in_force

The income tax imposed by this chapter is administered by the South Carolina Department of Revenue. The department may make regulations not inconsistent with law as may be required for the proper administration and enforcement of this chapter, and the department's regulations have full force and effect of law.
S.C. Code Ann. § 12-21-4295 — SC Code / Title 12 / Chapter 21 / Article 24 / Section 12-21-4295
SECTION 12-21-4295. Proceeds expended within state.
Status: in_force

Proceeds after expenses derived from the game of bingo within South Carolina must not be expended for the benefit of charitable organizations located outside this State.
S.C. Code Ann. § 12-20-130 — SC Code / Title 12 / Chapter 20 / Section 12-20-130
SECTION 12-20-130. Forms for reports; effect of failure to receive or secure form.
Status: in_force

The department shall prepare blank forms for the initial annual report. For subsequent reports the department shall combine the corporate income tax return and the annual report into one form. Failure to receive or secure the form does not relieve a taxpayer from the obligation of making the return or report at the time required.
S.C. Code Ann. § 12-33-450 — SC Code / Title 12 / Chapter 33 / Article 5 / Section 12-33-450
SECTION 12-33-450. Monthly reports.
Status: in_force

Every wholesaler of alcoholic liquors shall file with the department on or before the twentieth day of each calendar month a report covering all sales of alcoholic liquors during the preceding month.
S.C. Code Ann. § 12-21-180 — SC Code / Title 12 / Chapter 21 / Article 1 / Section 12-21-180
SECTION 12-21-180. Revival of former law.
Status: in_force

Should any part of this chapter be declared unconstitutional or void for any reason by any court of competent jurisdiction, the appropriate provisions of Act No. 73, approved April 22, 1927, applicable to the same subject matter, if any, shall be of full force and effect and unrepealed and unaffected by the terms of this chapter.
S.C. Code Ann. § 12-21-2890 — SC Code / Title 12 / Chapter 21 / Article 21 / Section 12-21-2890
SECTION 12-21-2890. Confiscation and sale of vehicles transporting unstamped or untaxed goods.
Status: in_force

Any vehicle, not a common carrier, which may be used for the transportation for the purpose of sale of unstamped or untaxed articles as enumerated in Section 12-21-2870 shall likewise be subject to confiscation and sale in the same manner as provided for unstamped or untaxed goods, wares or merchandise.
S.C. Code Ann. § 12-21-2748 — SC Code / Title 12 / Chapter 21 / Article 19 / Section 12-21-2748
SECTION 12-21-2748. Attachment of information identifying owner or operator of machine.
Status: in_force

Any person who owns or operates devices described in Sections 12-21-2720 and 12-21-2730 must have attached to the machine information identifying the owner or operator of the machine. The identification must be placed on an area of the machine which is visible for inspection purposes. This identification is a condition precedent before the machines may be operated on location. Failure to comply with this requirement subjects the violator to the penalty and enforcement provisions of this chapter and of Chapter 54 as applicable.
S.C. Code Ann. § 12-28-1525 — SC Code / Title 12 / Chapter 28 / Article 15 / Section 12-28-1525
SECTION 12-28-1525. Relief in case of improperly completed shipping paper; notification of diversion or correction; verification number.
Status: in_force

(A) The department shall provide for relief in a case where a shipment of motor fuel subject to the user fee legitimately is diverted from the represented destination state after the shipping paper has been issued by the terminal operator or where the terminal operator failed to cause proper information to be printed on the shipping paper. (B) These relief provisions must include a provision requiring that the shipper, the transporter, or an agent of either provide notification before the diversion or correction to the department if an intended diversion or correction is to occur, and that a verification number be assigned and manually added to the face of the terminal-issued shipping paper. (C) The relief provisions must establish a protest procedure so a person found to be in violation of Section 12-28-1500 or 12-28-1515 may establish a defense to a civil penalty imposed under this chapter for violation of the section upon establishing substantial evidence satisfactory to the department that the violation was the result of an honest error made in the context of a good faith and reasonable effort to properly account for and report fuel shipments and user fees. (D) The department shall make reasonable efforts to coordinate with neighboring states and the Federation of Tax Administrators for the operation of a common telephonic diversion verification number assignment system including its shared burdens.
S.C. Code Ann. § 12-21-2910 — SC Code / Title 12 / Chapter 21 / Article 21 / Section 12-21-2910
SECTION 12-21-2910. List and appraisal of certain confiscated goods.
Status: in_force

In all cases of seizure of any goods, wares, merchandise or other property made as being subject to forfeiture under provisions of this chapter which in the opinion of the officer or person making the seizure are of the appraised value of one hundred dollars or more, such officer or person shall cause a list containing a particular description of the goods, wares, merchandise or other property seized to be prepared in duplicate and an appraisement thereof to be made by three sworn appraisers to be selected by him, who shall be respectable and disinterested citizens of the State residing within the county wherein the seizure was made. Such list and appraisement shall be properly attested by such officer or person and such appraisers, for which service each of such appraisers shall be allowed the sum of one dollar per day, not exceeding two days, to be paid by the department out of any revenue received by it from the sale of the confiscated goods or the compromise which may be effected. If such goods so seized are believed by the officer making the seizure to be of less value than one hundred dollars, no appraisement shall be made.
S.C. Code Ann. § 12-49-30 — SC Code / Title 12 / Chapter 49 / Article 1 / Section 12-49-30
SECTION 12-49-30. Lien attaches to personal property subsequently acquired.
Status: in_force

The lien for unpaid taxes on personal property shall also attach to any personal property subsequently acquired by the delinquent taxpayer.
S.C. Code Ann. § 12-37-950 — SC Code / Title 12 / Chapter 37 / Article 5 / Section 12-37-950
SECTION 12-37-950. Valuation of certain leasehold estates as real estate.
Status: in_force

When any leasehold estate is conveyed for a definite term by any grantor whose property is exempt from taxation to a grantee whose property is not exempt, the leasehold estate shall be valued for property tax purposes as real estate.
S.C. Code Ann. § 12-60-1770 — SC Code / Title 12 / Chapter 60 / Article 9 / Section 12-60-1770
SECTION 12-60-1770. Small claims case.
Status: in_force

A taxpayer who requests a contested case hearing before the Administrative Law Court pursuant to this article may avail himself of the small claims case provisions of Section 12-60-520 if the case otherwise meets the requirements of that section. In an action commenced by a county assessor or auditor, the taxpayer in his response to the county assessor's or auditor's request, may designate the case a small claims case if no more than ten thousand dollars of taxes and penalties, not including interest, are in controversy at the time the taxpayer's response is made.
S.C. Code Ann. § 12-45-170 — SC Code / Title 12 / Chapter 45 / Section 12-45-170
SECTION 12-45-170. Apportionment applies to municipal taxes.
Status: in_force

Whenever any property shall be discharged in the manner provided in Sections 12-45-140 or 12-45-150 from taxes assessed against it, it shall likewise, upon payment of a like proportionate share of any taxes assessed by any city or town, be discharged from all municipal taxes assessed against it.
S.C. Code Ann. § 12-37-710 — SC Code / Title 12 / Chapter 37 / Article 5 / Section 12-37-710
SECTION 12-37-710. Return and assessment of personal property.
Status: in_force

Every person shall annually list for taxation the following personal property, to wit: (1) all the tangible personal property in the State owned or controlled by him; (2) all the tangible property owned by him or by any other resident of this State and under his control which may be temporarily out of the State but is intended to be brought into the State; (3) all tangible personal property owned or controlled by him which may have been sent out of the State for sale and not yet sold; and (4) all the moneys, credits, investments in bonds, stocks, joint-stock companies or otherwise, owned or controlled by him, whether in or out of this State. Effect of Amendment 2015 Act No. 87, SECTION 7, in the introductory paragraph, substituted "Every person shall" for "Every person of full age and of sound mind shall".
S.C. Code Ann. § 12-55-50 — SC Code / Title 12 / Chapter 55 / Section 12-55-50
SECTION 12-55-50. Collection assistance fee; collection; waiver.
Status: in_force

The collection assistance fee is collectible as part of the debt. The department may waive the fee to the same extent as if it were a penalty.
S.C. Code Ann. § 12-22-980 — SC Code / Title 12 / Chapter 22 / Article 9 / Section 12-22-980
SECTION 12-22-980. Notice to department prior to certain changes in location controllers.
Status: in_force

The licensed establishment or machine owner shall notify the department before a location controller is added, disconnected, or transferred to another establishment. Editor's Note See Editor's Note at the beginning of this Chapter.
S.C. Code Ann. § 12-39-30 — SC Code / Title 12 / Chapter 39 / Section 12-39-30
SECTION 12-39-30. Suspension and removal from office; designation of substitute.
Status: in_force

When any county auditor shall, during a recess of the Senate, be shown, by evidence satisfactory to the Governor, to be guilty of misconduct in office or crime or for any reason shall become incapable or legally disqualified to perform his duties, in any such case and in no other the Governor may suspend such officer and designate some suitable person to perform, temporarily, the duties of such office until the next meeting of the Senate and until the case shall be acted upon by the Senate. Such person so designated shall take the oath and give the bond required by law to be taken and given by the person duly appointed to fill such office and, in such case, the Governor shall, within ten days after the first day of the next meeting of the Senate, report to the Senate such suspension, with the evidence and reason for his action and the name of the person so designated to perform the duties of such office. If the Senate shall concur in such suspension and advise and consent to the removal of such officer, it shall so certify to the Governor, who may thereupon remove such officer, and, by and with the advice and consent of the Senate, appoint another person to such office. But if the Senate shall refuse to concur in such suspension such officer so suspended shall forthwith resume the functions of his office and the powers of the person so performing its duties in his stead shall cease; but the official salary and emoluments of such officer shall, during such suspension, belong to the person so performing the duties of such office and not to the officer so suspended. If in any case the Governor shall become satisfied that such suspension was made on insufficient grounds, he may at any time before reporting such suspension to the Senate as provided in this section revoke such suspension and reinstate such officer in the performance of the duties of his office.
S.C. Code Ann. § 12-6-4980 — SC Code / Title 12 / Chapter 6 / Article 37 / Section 12-6-4980
SECTION 12-6-4980. Extension of time for filing return.
Status: in_force

(A) The department may allow an extension of time not to exceed six months for filing returns under this chapter or the annual report under Chapter 20 of this title. A taxpayer requesting an extension of time for filing, on or before the date the return or annual report is due, shall submit a tentative return and pay the full amount of the tax and license fee due. (B) When a taxpayer is not required to make a payment of tax at the time of the extension, and the taxpayer has been granted an extension of time to file a federal income tax return, the taxpayer is not required to apply to the department for an extension of time to file the South Carolina return. The department shall accept a copy, if applicable, of a properly filed federal extension attached to the South Carolina return when filed. Taxes shown to be due on a return required pursuant to this chapter must be paid at the time the return is due to be filed, without regard to an extension of time granted for filing the return. (C) An extension must 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. § 12-33-490 — SC Code / Title 12 / Chapter 33 / Article 5 / Section 12-33-490
SECTION 12-33-490. Collection and use of additional taxes.
Status: in_force

The additional taxes levied in this article shall be paid to and collected by the department and, when collected, shall be paid into the State Treasury for credit to the general fund of the State for school use.
S.C. Code Ann. § 12-28-1305 — SC Code / Title 12 / Chapter 28 / Article 13 / Section 12-28-1305
SECTION 12-28-1305. Licensed occasional importer must file monthly a verified sworn statement of operations.
Status: in_force

(A) Each licensed occasional importer shall file with the department monthly a verified sworn statement of operations within this State including: (1) gallons subject to the user fee with fee prepaid to a supplier upon removal from an out-of-state terminal; (2) gallons subject to the user fee subject to the three-day payment rule of Section 12-28-905(A) sorted by source state, by supplier, by terminal or by bulk plant location; (3) other information with respect to the source and means of transportation of nonexempt motor fuel subject to the user fee as the department in its discretion may require on forms prescribed and furnished by the department. However, the department may waive any portion or all of the reporting requirements if it determines that border states have adopted and implemented reciprocal terminal report requirements adequate to assure the department that it receives complete information in respect of motor fuel removed by and on behalf of suppliers from terminals in border states which is destined for this State. (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 two hundred dollars or imprisoned not more than thirty days.
S.C. Code Ann. § 12-54-265 — SC Code / Title 12 / Chapter 54 / Section 12-54-265
SECTION 12-54-265. Information on debtor named in warrant for distraint.
Status: in_force

(A) Notwithstanding any other provision of law, the department may submit to a financial institution, as defined in Section 63-17-2310(A)(2), information that identifies a debtor named on a warrant for distraint that has been issued and filed by the department or whose debt has been submitted to the department for collection under the provisions of Section 12-4-580. For purposes of debts named on warrants for distraint, the debt must be at least one hundred eighty days old from the date of assessment. The department may submit the information to the financial institution on a quarterly basis or, with the agreement of the financial institution, on a more frequent basis. A financial institution that receives the information must conduct a data match. The financial institution must then provide to the department, in a manner and form prescribed by the department, information concerning the debtor for purposes of collecting outstanding debts. The information provided to the department must include, but is not limited to, the information required pursuant to Section 63-17-2320(A). The financial institution must be paid a reasonable fee out of the collected funds not to exceed actual cost. (B) Notwithstanding any other provision of law, a financial institution is not liable to a person for disclosure of information to the department, its designee, or the department's or its designee's employees pursuant to subsection (A) or for encumbering or surrendering any deposits, credits, or other personal property in response to a notice of lien or levy by the department, or its designee, or for any other action taken in good faith to comply with the requirements of subsection (A).
S.C. Code Ann. § 12-59-80 — SC Code / Title 12 / Chapter 59 / Article 1 / Section 12-59-80
SECTION 12-59-80. Commission may assign its bids.
Status: in_force

The forfeited land commission may assign its bids at any time before title deed being made pursuant to sale, provided the consideration to be paid for such assignments shall not be less than the amount of taxes, penalties and costs for which the property was sold. The chairman or his designee may accept sealed bids for assignments of the forfeited land commission bids for a designated time period. Assignments not made during this time may then be assigned on a first come, first served basis. A list of available forfeited land commission properties is to be maintained at an assigned location as determined by the county forfeited land commission. Effect of Amendment 2015 Act No. 87, SECTION 62, added the text following the first sentence, relating to the procedure for accepting sealed bids for assignment.
S.C. Code Ann. § 12-55-80 — SC Code / Title 12 / Chapter 55 / Section 12-55-80
SECTION 12-55-80. Suits in courts of other states to collect taxes due; suits by other states in South Carolina courts; local counsel.
Status: in_force

The department may bring suits in the courts of other states to collect taxes legally due this State. The officials of other states are empowered to sue for the collection of taxes in the courts of this State. Whenever the department considers it expedient to employ local counsel to assist in bringing suit in an out-of-state court, the department may employ local counsel.
S.C. Code Ann. § 12-57-10 — SC Code / Title 12 / Chapter 57 / Section 12-57-10
SECTION 12-57-10. Short title.
Status: in_force

This chapter may be cited as the "Uniform Federal Tax Lien Registration Act."
S.C. Code Ann. § 12-28-2325 — SC Code / Title 12 / Chapter 28 / Article 23 / Section 12-28-2325
SECTION 12-28-2325. Law enforcement assistance.
Status: in_force

The Department of Public Safety and law enforcement agents, upon request of the Department of Revenue, may assist in the enforcement of all laws relating to the inspection of petroleum products.
S.C. Code Ann. § 12-4-379 — SC Code / Title 12 / Chapter 4 / Article 3 / Section 12-4-379
SECTION 12-4-379. Payment of fee required for Federal Refund Offset Program.
Status: in_force

The Department of Revenue may incur and pay the expense of the fee required pursuant to Internal Revenue Code Section 6402(e)(6), as required for the Federal Refund Offset Program. This fee must be paid upon certification of the department by drawing upon funds from the same tax type setoff.
S.C. Code Ann. § 12-45-40 — SC Code / Title 12 / Chapter 45 / Section 12-45-40
SECTION 12-45-40. Publication of notice of certain tax rates.
Status: in_force

Immediately upon the receipt of the tax duplicate for the year from the county auditor, the county treasurer shall cause a notice to be inserted in one newspaper in his county stating the rate per cent of the levy for State purposes and the rate per cent for all other purposes on the duplicates for the current fiscal year and, if any special levies have been made on the property of the school or other district not affecting an entire county, the total rate of levies shall also be stated in such notice.
S.C. Code Ann. § 12-58-185 — SC Code / Title 12 / Chapter 58 / Section 12-58-185
SECTION 12-58-185. Extensions of payment periods; grounds; restrictions.
Status: in_force

(A) The department, in its discretion, may accept installment payments for amounts due it for a period not to exceed one year from the date the payment was due. Interest accrues during the installment period, pursuant to Section 12-54-25. In addition, the department may extend the time for payment beyond one year if it is shown to the satisfaction of the department that the payment of the amount due it upon the date originally fixed for the payment will result in undue hardship to the taxpayer. (B) An extension may not be granted under this section for an amount due the department if the taxpayer acted negligently, disregarded rules or regulations intentionally, or committed fraud with intent to evade tax.
S.C. Code Ann. § 12-37-780 — SC Code / Title 12 / Chapter 37 / Article 5 / Section 12-37-780
SECTION 12-37-780. Procedure in case of suspected evasion or false return of personal property; notice to taxpayer; examination under oath.
Status: in_force

If the county auditor shall suspect or be informed that any person has evaded making a return, has made a false return or has not made a full return of his personal property for taxation or that the valuation returned is less than it should have been, according to the rules prescribed by this chapter, he shall at any time before the settlement with the treasurer for the year, notify such person to appear before him at his office at a time fixed in such notice, together with such other person or persons as the auditor may desire to examine and such person, together with any witness called, shall be examined by the auditor under oath, touching the personal property and the value thereof of such person and everything which may tend to show the true amount such person should have returned for taxation.
S.C. Code Ann. § 12-59-20 — SC Code / Title 12 / Chapter 59 / Article 1 / Section 12-59-20
SECTION 12-59-20. Organization of Commission; compensation of secretary; quorum.
Status: in_force

The forfeited land commissions for the several counties shall organize by electing one of their number chairman and may elect a secretary whose duties they shall prescribe and whose compensation they shall fix, subject to the approval of the county legislative delegation. But in no case shall such compensation exceed five per cent of the money received for the sale of lands made by the commission, such compensation and other necessary expenses to be paid by vouchers drawn on the county treasurer and paid by the county treasurer from the ordinary county fund of the county and signed by all members of the commission for such county. A majority of each commission shall constitute a quorum for the transaction of other business.
S.C. Code Ann. § 12-67-120 — SC Code / Title 12 / Chapter 67 / Section 12-67-120
SECTION 12-67-120. Definitions.
Status: repealed

Section effective until December 31, 2035. For the purposes of this chapter, unless the context requires otherwise: (1) "Abandoned building" means a building or structure, which clearly may be delineated from other buildings or structures, at least sixty-six percent of the space in which has been closed continuously to business or otherwise nonoperational for income producing purposes for a period of at least five years immediately preceding the date on which the taxpayer files a "Notice of Intent to Rehabilitate". For purposes of this item, a building or structure that otherwise qualifies as an "abandoned building" may be subdivided into separate units or parcels, which units or parcels may be owned by the same taxpayer or different taxpayers, and each unit or parcel is deemed to be an abandoned building site for purposes of determining whether each subdivided parcel is considered to be abandoned. For purposes of this item, an abandoned building is not a building or structure with an immediate preceding use as a single-family residence. For purposes of this item, use of any portion of a building or structure listed on the National Register for Historic Places when used solely for storage or warehouse purposes is considered nonoperational for income producing purposes; provided, however, that the credit provided under Section 12-67-140(B) is further limited by disqualifying for credit purposes the portion of the building or structure that was operational and used as a storage or warehouse for income producing purposes. This limitation is calculated based on the actual percentage of the space which has been closed continuously to business or otherwise nonoperational for income producing purposes for a period of at least five years immediately preceding the date on which the taxpayer files a "Notice of Intent to Rehabilitate" divided by one hundred percent. (2) "Building site" means the abandoned building together with the parcel of land upon which it is located and other improvements located on the parcel. However, the area of the building site is limited to the land upon which the abandoned building is located and the land immediately surrounding such building used for parking and other similar purposes directly related to the building's income producing use. (3) "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 building site. (4) "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 building site. (5) "Placed in service" means the date upon which the building site is completed and ready for its intended use. If the building 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. (6) "Rehabilitation expenses" means the expenses or capital expenditures incurred in the rehabilitation, demolition, renovation, or redevelopment of the building site, including without limitations, the renovation or redevelopment of existing buildings, environmental remediation, site improvements, and the construction of new buildings and other improvements on the building site, but excluding the cost of acquiring the building site or the cost of personal property located at the building site. For expenses associated with a building site to qualify for the tax credit, the abandoned buildings on the building site must be either renovated or redeveloped. Rehabilitation expenses associated with a building site that increases the amount of square footage on the building site in excess of two hundred percent of the amount of square footage of the buildings that existed on the building site as of the filing of the Notice of Intent to Rehabilitate shall not be considered a rehabilitation expense for purposes of calculating the amount of the credit. Notwithstanding any other provision of this section, demolition expenses shall not be considered a rehabilitation expense for purposes of calculating the amount of the credit if the building being demolished is on the National Register for Historic Places. (7) "Notice of Intent to Rehabilitate" means 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 building site, the location of the building site, the amount of acreage involved in the building site, the amount of square footage of existing buildings involved in the building site, and the estimated expenses to be incurred in connection with rehabilitation of the building site. The notice also must set forth information as to which buildings the taxpayer intends to renovate and whether new construction is to be involved. (8) "State-owned abandoned building" means an abandoned building and its ancillary service buildings or a project consisting of one or more abandoned buildings, the aggregate size of which is greater than fifty thousand square feet, that has been abandoned for more than five years, and, prior to the taxpayer's acquisition of such building, was most recently owned by the State, or an agency, instrumentality, or political subdivision of the State. For purposes of this definition, the taxpayer shall include any entity under common control or common ownership with the taxpayer. Editor's Note 2013 Act No. 57, SECTIONS 1.B., 2, provide as follows: "B. The provisions of Chapter 67, Title 12 contained in this act are repealed on December 31, 2019. Any carryforward credits shall continue to be allowed until the five or eight year time period in Section 12-67-140 is completed." "SECTION 2. This act takes effect upon approval by the Governor, and applies to the rehabilitation, renovation, and redevelopment of abandoned buildings begun in tax years beginning after 2012." 2018 Act No. 265, SECTION 1, provides as follows: "SECTION 1. Notwithstanding SECTION 1.B. of Act 57 of 2013, the provisions of Chapter 67, Title 12 of the 1976 Code are repealed on December 31, 2021." 2019 Act No. 50, SECTION 2.A, provides as follows: "SECTION 2.A. Notwithstanding Section 1 of Act 265 of 2018, and Section 1.B. of Act 57 of 2013, upon the repeal of Chapter 67, Title 12 of the 1976 Code, any carryforward credits shall continue to be allowed until the five or eight year time period in Section 12-67-140 is completed." 2021 Act No. 21, SECTION 1, provides as follows: "SECTION 1. Notwithstanding SECTION 1.B. of Act 57 of 2013, the provisions of Chapter 67, Title 12 of the 1976 Code are repealed on December 31, 2025." 2024 Act No. 169, SECTION 1, provides as follows: "SECTION 1. Notwithstanding SECTION 1.B. of Act 57 of 2013, the provisions of Chapter 67, Title 12 of the South Carolina Code are repealed on December 31, 2035." Effect of Amendment 2015 Act No. 68, SECTION 2, added (8), state-owned abandoned building defined.
S.C. Code Ann. § 12-28-1730 — SC Code / Title 12 / Chapter 28 / Article 17 / Section 12-28-1730
SECTION 12-28-1730. Penalties.
Status: reserved

(A) If a person liable for the user fee files a false or fraudulent return, there is added to the user fee an amount as provided in Section 12-54-43(G)(1). (B) The department shall impose a civil penalty of one thousand dollars for a person's first occurrence of transporting motor fuel subject to the user fee without adequate shipping papers annotated as required under Sections 12-28-1510, 12-28-1540, and 12-28-1545. Each subsequent occurrence described in this subsection is subject to a civil penalty of five thousand dollars. (C) RESERVED. (D) A supplier who makes sales for export to a person who does not have an appropriate export license or without collection of the destination state tax on taxable motor fuel nonexempt in the destination state is subject to a civil penalty equal to the amount of this state's motor fuel tax in addition to the user fee due to South Carolina. (E) The department may impose a civil penalty against every terminal operator who wilfully fails to meet shipping paper issuance requirements under Sections 12-28-920, 12-28-1500, and 12-28-1575 or wilfully files a return without the supporting schedules as required by the department pursuant to Sections 12-28-1330 and 12-28-1340. The civil penalty imposed on the terminal operator is the same as the civil penalty imposed under subsection (B). (F) The department shall impose a civil penalty in the amount of one thousand dollars or ten dollars for each gallon of dyed fuel involved, whichever is greater, on the operator of a vehicle that is used on the highways of this State, or is authorized or otherwise allowed to be used on the highways of this State, and who uses dyed fuel for the propulsion of that vehicle or who stores dyed fuel to be used for the propulsion of a vehicle on the highways of this State, regardless of whether any of such dyed fuel is used for a nontaxable purpose, unless permitted to do so under federal law. For purposes of this section, the operator is the person responsible for the management and operation of the vehicle, whether as owner, lessee, or other party. (G) An importer or transporter who knowingly imports undyed motor fuel subject to the user fee in a transport truck without a valid importer license or supplier license and an import verification number or a shipping paper showing on its face, as required under this chapter, that this state's motor fuel user fee is not due is subject to a civil penalty of ten thousand dollars for each occurrence. This subsection does not apply to persons transporting motor fuel subject to the user fee through this State in interstate commerce. (H) If a person liable for the user fee files a return and wilfully fails to provide all information required by the department, the department may add to the user fee the amount provided in Section 12-54-43(C)(1).
S.C. Code Ann. § 12-21-6030 — SC Code / Title 12 / Chapter 21 / Article 25 / Section 12-21-6030
SECTION 12-21-6030. Assessment for dealer not possessing valid indicia is jeopardy assessment.
Status: in_force

An assessment for a dealer not possessing valid stamps or other official indicia showing that the tax has been paid is considered a jeopardy assessment or collection, as provided in Article 3 of Chapter 53 of this title.
S.C. Code Ann. § 12-37-2610 — SC Code / Title 12 / Chapter 37 / Article 21 / Section 12-37-2610
SECTION 12-37-2610. Tax year for motor vehicles.
Status: in_force

The tax year for licensed motor vehicles begins with the last day of the month in which a registration required by Section 56-3-110 is issued and ends on the last day of the month in which the registration expires or is due to expire. A registration may not be issued for motor vehicles until the ad valorem tax is paid for the year for which the registration is to be issued. Large commercial motor vehicles and buses, as defined in Section 12-37-2810, must pay road use fees pursuant to Article 23, Chapter 37, Title 12 in lieu of ad valorem property taxes. The provisions of this section do not apply to the transfer of motor vehicle registrations as specified in Section 12-37-2675 or to sales of motor vehicles by a licensed motor vehicle dealer. Notice of the sales must be furnished to the Department of Motor Vehicles by the dealer, along with other documents necessary for the registration and licensing of the vehicle concerned. The notice must be received by the Department of Motor Vehicles as a prerequisite to the registration and licensing of the vehicle and must include the name and address of the purchaser, the vehicle identification number, and the year and model of the vehicle. The notice must be an original and one copy, and the copy must be provided by the department to the auditor of the county in which the vehicle is taxable. All ad valorem taxes on a vehicle are due and payable one hundred twenty days from the date of purchase. The notice and the time in which to pay the tax applies to motor vehicles that are serviced and delivered by a licensed motor vehicle dealer for the benefit of an out-of-state dealer. Editor's Note 2017 Act No. 40, SECTIONS 8.L, 8.M, provide as follows: "L. (1) Notwithstanding any provision to the contrary within this SECTION, a person who registers a vehicle for use in this State pursuant to Article 23, Chapter 37, Title 12, as amended by this act, must register his vehicle during calendar year 2019 and is required to pay the road fees calculated based on the fair market value of the vehicle as specified in Sections 12-37-2820 and 12-37-2850 at the time the vehicle's registration fees are paid. "(2) Notwithstanding the provisions in Section 12-37-2865(B) and (C), as contained in this SECTION, to the contrary, during calendar year 2019, the first four hundred thousand dollars of fee revenue collected pursuant to Section 12-37-2865 must be retained by the Department of Motor Vehicles to defray programming costs. "(3) The initial millage required by Section 12-37-2850 must be calculated on or before June 1, 2018. "M. This SECTION takes effect January 1, 2019, except that the Department of Revenue, in consultation with the Revenue and Fiscal Affairs Office, shall calculate the millage to be used to calculate the road use fee provided in Section 12-37-2850 by July 1, 2018." Effect of Amendment 2015 Act No. 87, SECTION 16, amended the section by deleting text related to motor vehicle tax year, registration, and two-year license, and by providing that notice be given to the Department of Motor Vehicles. 2017 Act No. 40, SECTION 8.J, in the second sentence, substituted "A registration may not" for "No registration may", and in the third sentence, substituted "Large commercial motor vehicles and buses, as defined in Section 12-37-2810, must pay road use fees pursuant to Article 23, Chapter 37, Title 12 in lieu of ad valorem property taxes" for "Motor vehicles registered under the International Registration Plan may pay ad valorem property taxes on a semiannual basis".
S.C. Code Ann. § 12-37-2660 — SC Code / Title 12 / Chapter 37 / Article 21 / Section 12-37-2660
SECTION 12-37-2660. Listing of license registration applications to be furnished to county auditors.
Status: in_force

The Department of Motor Vehicles shall furnish to the auditor of each county a listing of license registration applications to be mailed to the owners of motor vehicles in the respective counties. The listings must be furnished to the auditor as soon as possible but not later than sixty days before the expiration of the registration. Listings must be in the form of electronic media. The Department of Motor Vehicles shall provide notice to the respective counties each month for all vehicles that are licensed the second year of the two-year licensing period. This listing must contain an updating of the prior year's list to denote vehicles in which the license or registration is transferred or canceled. Effect of Amendment 2015 Act No. 87, SECTION 18, substituted "not later than sixty days" for "not later than ninety days" and substituted "electronic media" for "computer tapes or printouts".
S.C. Code Ann. § 12-44-120 — SC Code / Title 12 / Chapter 44 / Section 12-44-120
SECTION 12-44-120. Transfers of interest in fee agreement and economic development property; sale-leaseback arrangement; requirements.
Status: in_force

(A) An interest in a fee agreement and the economic development property to which the fee agreement relates may be transferred to another entity at any time. Notwithstanding another provision of this chapter, an equity interest in a sponsor may be transferred to another entity or person at any time. To the extent that the fee agreement is transferred, for the purposes of calculating the fee, the transferee assumes the current basis the sponsor has in real or personal property subject to the fee. (B) A sponsor may enter into lending, financing, security, leasing, or similar arrangements, or succession of such arrangements, with a financing entity concerning all or part of a project including, without limitation, a sale-leaseback arrangement, equipment lease, build-to-suit lease, synthetic lease, nordic lease, defeased tax benefit, or transfer lease, an assignment, sublease, or similar arrangement, or succession of such arrangements, with one or more financing entities concerning all or part of a project, regardless of the identity of the income tax owner of economic development property. Even though income tax basis is changed for income tax purposes, neither the original transfer to the financing entity nor the later transfer from the financing entity back to the sponsor, pursuant to terms in the sale-leaseback agreement, affects the amount of the fee due. (C) All transfers undertaken with respect to other projects to effect a financing authorized under this subsection must meet the following requirements: (1) The department and the county must receive notification, in writing within sixty days after the transfer, of the identity of each transferee and other information required by the department with the appropriate returns. Failure to meet this notice requirement does not adversely affect the fee, but a penalty may be assessed by the department for late notification for up to ten thousand dollars a year or portion of a year, up to a maximum penalty of fifty thousand dollars. (2) If a financing entity is the income tax owner of property, either the financing entity is primarily liable for the fee as to that portion of the project to which the transfer relates, with the sponsor remaining secondarily liable for the payment, or the sponsor must agree to continue to be primarily liable for the annual payments as to that portion of the project to which the transfer relates. (D) A sponsor may transfer a fee agreement, or substantially all the economic development property to which the fee agreement relates, if it obtains the prior approval, or subsequent ratification, of the county with which it entered into the fee agreement. The county's prior approval or subsequent ratification may be evidenced by any one of the following, in the absolute and sole discretion of the county providing the approval or ratification: (i) a letter or other writing executed by an authorized county representative as designated in the respective fee agreement; (ii) a resolution passed by the county council; or (iii) an ordinance passed by the county council following three readings and a public hearing. That approval is not required in connection with transfers to sponsor affiliates or other financing-related transfers.
S.C. Code Ann. § 12-6-60 — SC Code / Title 12 / Chapter 6 / Article 1 / Section 12-6-60
SECTION 12-6-60. Role of distribution facility in determining nexus with state for income tax and corporate license fee purposes.
Status: repealed

(A) Notwithstanding another provision of this chapter, whether or not a person has nexus with South Carolina for income tax and corporate license fee purposes, is determined without regard to whether the person: (1) owns or utilizes a distribution facility within South Carolina; (2) owns or leases property at a distribution facility within South Carolina that is used at, or distributed from, that facility; or (3) sells property shipped or distributed from a distribution facility within South Carolina. (B) The distribution facility is not considered to be a fixed place of business in South Carolina for the purposes of nexus. (C) 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."