reglab/housing_qa huggingface dataset:
SC Code § 12-23-815 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 23 - License Taxes On Other Businesses|Section 12-23-815. Information to form basis for assessments.

 The Department of Revenue shall issue assessments for the tax provided by this article based on information provided by the Department of Health and Environmental Control and the Revenue and Fiscal Affairs Office.  HISTORY: 1992 Act No. 361, Section 40; 1993 Act No. 181, Section 155; 1998 Act No. 419, Part II, Section 41B.  Code Commissioner's Note  At the direction of the Code Commissioner, references in this section to the offices of the former State Budget and Control Board, Office of the Governor, or other agencies, were changed to reflect the transfer of them to the Department of Administration or other entities, pursuant to the directive of the South Carolina Restructuring Act, 2014 Act No. 121, Section 5(D)(1).  Pursuant to the directive to the Code Commissioner in 2018 Act No. 246, Section 10, "Revenue and Fiscal Affairs Office" was substituted for all references to "Office of Research and Statistics of the Revenue and Fiscal Affairs Office".
SC Code § 12-23-820 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 23 - License Taxes On Other Businesses|Section 12-23-820. Department of Revenue to administer article; collection of tax.

 The Department of Revenue shall administer and enforce the provisions of this article, and may promulgate regulations to enforce such provisions. The hospital tax levied pursuant to this article must be collected in accordance with the provisions of Chapter 54 of Title 12.  HISTORY: 1989 Act No. 189, Part II, Section 35I; 1993 Act No. 181, Section 156.
SC Code § 12-23-830 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 23 - License Taxes On Other Businesses|Section 12-23-830. Payment of tax; schedule of payments.

 (A) On the first day of each quarter, each general hospital shall remit one-fourth of its annual tax to the Department of Revenue. The tax must be paid for each quarter a hospital is in operation. If a hospital ceases operations, the taxes not paid as a result of the cessation of operations must be apportioned among other hospitals in operation.  (B) Beginning July 1, 2006, on the first day of each quarter, a general hospital shall remit to the Department of Revenue one-fourth of a second, and each successive, annual tax as calculated pursuant to subsection (A), based upon operations conducted during fiscal year ending June 30, 2007, and each successive state fiscal year. The tax must be paid for each quarter a hospital is in operation. If a hospital ceases operation, the taxes unpaid as a result of the cessation of operation, must be apportioned among other hospitals remaining in operation.  HISTORY: 1989 Act No. 189, Part II, Section 35I; 1991 Act No. 105, Section 2; 1992 Act No. 361, Section 41; 1993 Act No. 181, Section 157; 2006 Act No. 386, Section 16, eff June 14, 2006.
SC Code § 12-23-840 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 23 - License Taxes On Other Businesses|Section 12-23-840. Disposition of tax revenues.

 Revenues derived under the provisions of this article must be deposited in the Medicaid Expansion Fund created by Section 44-6-155. In addition to the purposes specified in Section 44-6-155, monies in the Medicaid Expansion Fund must be used to provide health care coverage to the Medicaid-eligible and uninsured populations in South Carolina.  HISTORY: 1989 Act No. 189, Part II, Section 35I; 2006 Act No. 386, Section 17, eff June 14, 2006.
SC Code § 12-24-10 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 24 - Deed Recording Fee|Section 12-24-10. Recording fee; exceptions.

 (A) In addition to all other recording fees, a recording fee is imposed for the privilege of recording a deed in which land and improvements on the land, tenements, or other realty is transferred to another person. The fee is one dollar eighty-five cents for each five hundred dollars, or fractional part of five hundred dollars, of the realty's value as determined by Section 12-24-30.  (B) An instrument or deed of distribution assigning, transferring, or releasing real property to the distributee of a decedent's estate pursuant to Section 62-3-907 as evidence of the distributee's title to the property is not a deed subject to this chapter. In addition, a deed transferring real property from a trust to a trust distributee upon the trust settlor's death, pursuant to the trust terms, is not a deed subject to this chapter if a deed of distribution would be the appropriate instrument to transfer the subject property if the property were part of the decedent's probate estate.  HISTORY: 1996 Act No. 458, Part II, Section 57A; 2006 Act No. 323, Section 1, eff June 2, 2006; 2008 Act No. 292, Section 1, eff June 11, 2008.
SC Code § 12-24-20 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 24 - Deed Recording Fee|Section 12-24-20. Liability for fee.

 (A) Except as provided in subsection (B), the fee imposed by this chapter is the liability of the grantor, or the joint and several liability of the grantors, but the grantee is secondarily liable for the payment of the fee.  (B) In the case of a master-in-equity deed, a deed from the federal government, a state or any of a state's political subdivisions, or a qualified retirement plan exempt from income taxes under the Internal Revenue Code to another person, the fee imposed by this chapter is the liability of the grantee, or the joint and several liability of the grantees, and not the grantor.  HISTORY: 1996 Act No. 458, Part II, Section 57A; 1997 Act No. 73, Section 1.
SC Code § 12-24-30 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 24 - Deed Recording Fee|Section 12-24-30. "Value" defined.

 (A) For purposes of this chapter, the term "value" means the consideration paid or to be paid in money or money's worth for the realty including other realty, personal property, stocks, bonds, partnership interests, and other intangible property, the forgiveness or cancellation of a debt, the assumption of a debt, and the surrendering of a right. The fair market value of the consideration must be used in calculating the consideration paid in money's worth. Taxpayers may elect to use the fair market value of the realty being transferred in determining fair market value of the consideration under the provisions of this section. However, in the case of realty transferred between a corporation, a partnership, or other entity and its stockholder, partner, or owner, and in the case of realty transferred to a trust or as a distribution to a trust beneficiary, "value" means the realty's fair market value.  (B) A deduction from value is allowed for the amount of any lien or encumbrance existing on the land, tenement, or realty before the transfer and remaining on the land, tenement, or realty after the transfer.  (C) Taxpayers may elect to use the fair market value as determined for property tax purposes in determining fair market value under the provisions of this section.  HISTORY: 1996 Act No. 458, Part II, Section 57A; 1997 Act No. 73, Section 2.
SC Code § 12-24-50 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 24 - Deed Recording Fee|Section 12-24-50. Remittance of fee.

 The fee imposed by this chapter must be remitted to the clerk of court or the register of deeds in the county in which the realty is located and recorded. If the realty is located in more than one county, the person having the deed recorded in a county must state by affidavit what portion of the value of the realty is in that county and payment of the fee must be made based on the proportionate value of the realty located in that county.  HISTORY: 1996 Act No. 458, Part II, Section 57A; 1997 Act No. 34, Section 1.
SC Code § 12-24-60 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 24 - Deed Recording Fee|Section 12-24-60. Notations.

 The clerk of court or register of deeds, before recording a deed subject to the fee imposed by this chapter, shall collect the fee and place a notation on the deed containing the following information: the date the deed was filed; the fee collected; and any other information required by the county. If the deed qualifies for an exemption under Section 12-24-40, the word "exempt" must be placed in the notation.  HISTORY: 1996 Act No. 458, Part II, Section 57A; 1997 Act No. 34, Section 1.
SC Code § 12-24-70 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 24 - Deed Recording Fee|Section 12-24-70. Affidavits.

 (A)(1) The clerk of court or register of deeds shall require an affidavit showing the value of the realty to be filed with a deed. The affidavit required by this section must be signed by a responsible person connected with the transaction, and the affidavit must state that connection. The clerk of court or register of deeds, at his discretion, may waive the affidavit requirement.  (2) For deeds exempt from the provisions of this chapter, the value is not required to be stated on the affidavit, but the affidavit must state the reason the deed is exempt from the fee.  (B) The clerk of court or register of deeds shall file these affidavits in his office.  (C) A person required to furnish the affidavit who wilfully furnishes a false or fraudulent affidavit is guilty of a misdemeanor and, upon conviction, must be fined not more than one thousand dollars or imprisoned not more than one year, or both.  (D) An affidavit is not required for an instrument or deed of distribution assigning, transferring, or releasing real property to the distributee of an estate pursuant to Section 62-3-907 as evidence of the distributee's title.  HISTORY: 1996 Act No. 458, Part II, Section 57A; 1997 Act No. 24, Section 2; 1997 Act No. 34, Section 1; 1997 Act No. 73, Section 4; 2006 Act No. 323, Section 2, eff June 2, 2006.
SC Code § 12-24-80 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 24 - Deed Recording Fee|Section 12-24-80. Records of fees due and collected.

 Every clerk of court or register of deeds and the county shall keep and preserve suitable records to determine the amount of fee due and collected under this chapter. The clerk of court or register of deeds and the county shall keep and preserve records for five years.  HISTORY: 1996 Act No. 458, Part II, Section 57A; 1997 Act No. 34, Section 1.
SC Code § 12-24-90 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 24 - Deed Recording Fee|Section 12-24-90. Fee calculation.

 (A) The fee imposed by this chapter is composed of two fees as follows:  (1) a state fee equal to one dollar thirty cents for each five hundred dollars, or fractional part of five hundred dollars, of the realty's value; and  (2) a county fee equal to fifty-five cents for each five hundred dollars, or fractional part of five hundred dollars, of the realty's value.  (B) The state fee must be credited as follows:  (1) ten cents of each one dollar thirty cents into the Heritage Land Trust Fund;  (2) twenty cents of each one dollar thirty cents into the South Carolina Housing Trust Fund; and  (3) one dollar of each one dollar thirty cents into the general fund of the State.  (C) The county fee must be credited to the general fund of the county.  HISTORY: 1996 Act No. 458, Part II, Section 57A.
SC Code § 12-24-100 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 24 - Deed Recording Fee|Section 12-24-100. Monthly payments to department; reports.

 (A) The fees imposed by this chapter and collected by the clerk of court or register of deeds are due and payable to the department in monthly installments with a report on or before the twentieth day of the month following the month in which the fees were collected. The report required by this section must be filed by the county on a form or in the method prescribed by the department. The department, at its discretion, may require counties to remit the fee by electronic funds transfer or any other method considered appropriate.  (B) The department, at its discretion, may allow a county to file its report on a basis other than monthly.  (C) The county shall remit with each report only that portion of the fee that represents the state portion. The county portion of the fee must be retained by the county.  (D) When a return required by this section is filed and the fees due with it are paid in full on or before the final due date, including any date to which the time for making the return and paying the fees has been extended pursuant to the provisions of Section 12-54-70, the county is allowed a discount equal to three percent of the state's portion of the fees. In no case is a discount allowed if the return or fee on the return is received after the due date or after any extension granted by the department.  HISTORY: 1996 Act No. 458, Part II, Section 57A; 1997 Act No. 34, Section 1.
SC Code § 12-24-110 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 24 - Deed Recording Fee|Section 12-24-110. Presumption concerning titles.

 When an instrument has been recorded it is presumed that all requirements of law affecting the title to the realty have been complied with.  HISTORY: 1996 Act No. 458, Part II, Section 57A.
SC Code § 12-24-120 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 24 - Deed Recording Fee|Section 12-24-120. Penalties.

 (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).  HISTORY: 1996 Act No. 458, Part II, Section 57A; 1997 Act No. 34, Section 1.
SC Code § 12-24-130 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 24 - Deed Recording Fee|Section 12-24-130. Lien for fees, penalties or interest.

 The fee imposed under this chapter and any penalties and interest thereon are a debt owing to the State by the person or persons liable for the fee and are a lien on all property of these persons, but this lien is valid so as to affect the rights of purchasers for value, mortgagees, or judgement or other lien creditors only from the time when warrant is entered upon the transcript of judgments in the county, in the case of real property where the property is situate, and in the case of personal property, where the person liable for the fee resides or possesses personal property if the receiver is a resident of this State, or if the person is a nonresident, where the personal property is situate.  HISTORY: 1996 Act No. 458, Part II, Section 57A.
SC Code § 12-24-140 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 24 - Deed Recording Fee|Section 12-24-140. Designation of office to collect fees.

 If the governing body of a county determines that another office of the county shall administer the collecting of the fee as provided under this chapter, the county shall notify the department of this determination and provide the department a letter from the person assigned these duties stating that he is accepting this responsibility. The office designated to collect the fee is subject to all the applicable provisions of this chapter in place of the clerk of court or register of deeds.  HISTORY: 1996 Act No. 458, Part II, Section 57A; 1997 Act No. 34, Section 1.
SC Code § 12-24-150 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 24 - Deed Recording Fee|Section 12-24-150. Promulgation of regulations; refunds; other laws.

 (A) The department may promulgate regulations, issue instructions or advisory opinions, or provide any other information to the clerks of court, registers of deeds, or fee payors to ensure uniform administration and collection of the fee imposed by this chapter.  (B) All refund requests must be filed with the department, and it is the responsibility of the department to determine if a refund is due and order the issuance of any refund due.  (C) The provisions of Chapter 54, including the provisions of Section 12-54-85, and Chapter 60 of this title are applicable to the fee imposed by this chapter, and, for purposes of applying these chapters, the fee payor is deemed the taxpayer. For purposes of applying Chapter 60, if a clerk of court or register of deeds disagrees with a fee payor as to whether or not a transaction is exempt or as to the amount of the fee due, the fee payor may do one of the following:  (1) The fee payor may pay the fee and file a claim for refund request with the department under the provisions of Section 12-60-470. If the department determines that a refund is not due, the fee payor may appeal the matter to the Administrative Law Court. If the department determines that a refund is due, the department shall refund the state portion of the fee and order the county to issue a refund for the county portion of the fee. Refund orders by the department may not be appealed by the county.  (2) The fee payor, upon filing an appeal with the department and a copy of the appeal with the clerk of court or register of deeds, may record the deed without payment of the fee. The appeal to the department must be administered in the same manner as appeals of property tax exemptions are administered by the department. If the department determines that the fee is due, the fee payor may appeal the decision to the Administrative Law Court. If the department determines that the fee is not due, the county may not appeal that determination.  HISTORY: 1996 Act No. 458, Part II, Section 57A; 1997 Act No. 34, Section 1.
SC Code § 12-24-160 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 24 - Deed Recording Fee|Section 12-24-160. Recording and filing fees; boundary clarification.

 If as a result of the boundary clarification, as contained in the amendments to Section 1-1-10, effective January 1, 2017, property is considered to have changed locations from North Carolina to South Carolina and if solely as a result of this change a deed is filed in South Carolina, no deed recording fees are due on this filing and no county filing fees may be charged.  HISTORY: 2016 Act No. 270 (S.667), Section 9, eff January 1, 2017.
SC Code § 12-28-120 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 28 - Motor Fuels Subject To User Fees|Section 12-28-120. Clarifying certain references to the term gallon.

 For purposes of this chapter, any reference to the term gallon with respect to liquefied natural gas means diesel gallon equivalent (DGE) and any reference to the term gallon with respect to compressed natural gas or liquefied petroleum gas means gasoline gallon equivalent (GGE). For any gaseous product for which a conversion factor is not provided for in this chapter, based on the best information available, the department shall establish a temporary conversion factor to determine the gallon equivalent. The department shall subsequently submit to the General Assembly a recommended legislative change for this conversion factor.  HISTORY: 2016 Act No. 160 (H.4328), Section 6, eff April 21, 2016.
SC Code § 12-28-310 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 28 - Motor Fuels Subject To User Fees|Section 12-28-310. User fees on gasoline and diesel fuel.

 (A) Subject to the exemptions provided in this chapter, a user fee of sixteen cents a gallon is imposed on:  (1) all gasoline, gasohol, or blended fuels containing gasoline that are used or consumed for any purpose in this State; and  (2) all diesel fuel, substitute fuels, or alternative fuels, or blended fuels containing diesel fuel that are used or consumed in this State in producing or generating power for propelling motor vehicles.  (B) The user fee levied on motor fuel subject to the user fee pursuant to this chapter is a levy and assessment on the consumer, and the levy and assessment on other persons as specified in this chapter are as agents of the State for the collection of the user fee. This section does not affect the method of collecting the user fee as provided in this chapter. The user fee imposed by this section must be collected and paid at those times, in the manner, and by the persons specified in this chapter.  (C) The license user fee imposed by this section is instead of all sales, use, or other excise tax that may be imposed otherwise by any municipality, county, or other local political subdivision of the State.  (D) On July 1, 2017, and each July first thereafter until after July 1, 2022, the department shall permanently increase the amount of the user fee imposed pursuant to subsection (A) by two cents, for a total of twelve cents. All of the funds raised by the increase in the motor fuel user fee imposed by this subsection must be credited to the Infrastructure Maintenance Trust Fund.  HISTORY: 1995 Act No. 136, Section 2; 1996 Act No. 461, Section 4A; 2005 Act No. 161, Section 25.A, eff June 9, 2005; 2006 Act No. 386, Section 18.C, eff July 1, 2006; 2017 Act No. 40 (H.3516), Section 2, eff July 1, 2017.  Effect of Amendment  2017 Act No. 40, Section 2, added (D), providing that the department shall phase-in an increase of twelve cents on the user fee over six years.
SC Code § 12-28-320 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 28 - Motor Fuels Subject To User Fees|Section 12-28-320. Presumption that fuel delivered to motor vehicle fuel supply tank is used in this State.

 Except as otherwise provided under Article 7 of this chapter, the department shall consider it a presumption that all motor fuel subject to the user fee delivered in this State into a motor vehicle fuel supply tank is to be used or consumed on the highways in this State producing or generating power for propelling motor vehicles.  HISTORY: 1995 Act No. 136, Section 2.
SC Code § 12-28-330 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 28 - Motor Fuels Subject To User Fees|Section 12-28-330. Presumption that fuel from terminal in State, imported, or delivered into end user's storage tank is used in State.

 The department considers it a rebuttable presumption, subject to proof of exemption pursuant to Article 7 of this chapter, that all motor fuel subject to the user fee removed from a terminal in this State, or imported into this State other than by a bulk transfer within the bulk transfer terminal system or delivered into an end user's storage tank, is to be used or consumed in this State, in the case of gasoline, gasohol, or blended fuels containing gasoline and is to be used or consumed on the highways in this State in producing or generating power for propelling motor vehicles in the case of all other motor fuel.  HISTORY: 1995 Act No. 136, Section 2; 2005 Act No. 161, Section 25.B, eff June 9, 2005; 2006 Act No. 386, Section 18.D, eff July 1, 2006.