reglab/housing_qa huggingface dataset:
SC Code § 12-51-120 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 51 - Alternate Procedure For Collection Of Property Taxes|Section 12-51-120. Notice of approaching end of redemption period.

 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.  HISTORY: 1962 Code Section 65-2815.11; 1971 (57) 499; 1985 Act No. 166, Section 12; 1996 Act No. 332, Section 3; 1996 Act No. 431, Section 31; 2000 Act No. 399, Section 3(X)(7), eff January 1, 2001.
SC Code § 12-51-135 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 51 - Alternate Procedure For Collection Of Property Taxes|Section 12-51-135. Removal of erroneously issued warrants.

 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.  HISTORY: 1985 Act No. 201, Part II, Section 49; 1993 Act No. 181, Section 231.
SC Code § 12-51-140 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 51 - Alternate Procedure For Collection Of Property Taxes|Section 12-51-140. Notice to mortgagees.

 The provisions of Sections 12-49-1110 through 12-49-1290, inclusive, relating to notice to mortgagees of proposed tax sales and of tax sales of properties covered by their respective mortgages are adopted as a part of this chapter.  HISTORY: 1962 Code Section 65-2815.13; 1971 (57) 499.  Code Commissioner's Note  At the direction of the Code Commissioner, "Sections 12-49-1110 through 12-49-1290" was substituted for "Sections 12-49-210 through 12-49-300" because the latter sections were repealed.
SC Code § 12-51-150 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 51 - Alternate Procedure For Collection Of Property Taxes|Section 12-51-150. Official may void tax sales.

 If the official in charge of the tax sale discovers before a tax title has passed that there is a failure of any action required to be properly performed, the official may void the tax sale and refund the amount paid, plus interest in the amount actually earned by the county on the amount refunded, to the successful bidder. If the full amount of the taxes, assessments, penalties, and costs have not been paid, the property must be brought to tax sale as soon as practicable.  HISTORY: 1962 Code Section 65-2815.14; 1971 (57) 499; 1985 Act No. 166, Section 14; 2006 Act No. 386, Sections 35, 49.D, eff June 14, 2006.  Code Commissioner's Note  At the direction of the Code Commissioner, the first sentence as amended by Section 49.D of the 2006 amendment is set forth above.
SC Code § 12-51-160 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 51 - Alternate Procedure For Collection Of Property Taxes|Section 12-51-160. Deed as evidence of good title; statute of limitations.

 In all cases of tax sale the deed of conveyance, whether executed to a private person, a corporation, or a forfeited land commission, is prima facie evidence of a good title in the holder, that all proceedings have been regular and that all legal requirements have been complied with. An action for the recovery of land sold pursuant to this chapter or for the recovery of the possession must not be maintained unless brought within two years from the date of sale as provided in Section 12-51-90(C).  HISTORY: 1962 Code Section 65-2815.15; 1971 (57) 499; 1985 Act No. 166, Section 15; 2006 Act No. 238, Section 3.B, eff March 15, 2006.
SC Code § 12-51-170 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 51 - Alternate Procedure For Collection Of Property Taxes|Section 12-51-170. Contract with county for collection of taxes due municipality.

 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.  HISTORY: 1962 Code Section 65-2815.16; 1971 (57) 499; 1985 Act No. 166, Section 16.
SC Code § 12-53-10 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 53 - Tax Collection By Department Of Revenue|Section 12-53-10. Certain powers and duties of sheriffs or tax collectors imposed on Department of Revenue.

 All the powers and duties now imposed or conferred by law upon sheriffs or tax collectors of any county in this State with respect to the collection of any amounts due the State Department of Revenue, are hereby imposed or conferred upon the department, or its duly authorized representatives. Such portions of the law as have to do with the collection of unpaid taxes, penalties, interest, or costs, and the attachment, levy, and sale of properties for the purpose of enforcing the payment of such amounts which may be due the department, are hereby imposed or conferred upon the department, or its duly authorized representatives. The department, or its duly authorized representatives, shall in all respects and with like effect proceed upon the property and rights to property, both real and personal, as is now provided by law with respect to sheriffs or tax collectors.  HISTORY: 1962 Code Section 65-2831; 1954 (48) 1566; 1993 Act No. 181, Section 232.
SC Code § 12-53-20 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 53 - Tax Collection By Department Of Revenue|Section 12-53-20. Levy on and seizure of intangibles; notice to taxpayer.

 Notwithstanding any other provision of law, the department, or its duly authorized representatives, may attach, levy upon, or seize bank deposits and all other choses in action, except for salaries and wages, on property incapable of manual levy or delivery, hereinafter called intangible, belonging, owing, or to become due to any taxpayer, subject to any provisions of any tax or license law of which the administration, enforcement, and collection is imposed upon the department. The person owning such intangible, matured or unmatured, or having the same in possession or control, shall become liable for all sums due by the taxpayer to the extent of the amount of the intangible belonging, owing, or to become due to the taxpayer, subject to the setoff of any matured or unmatured indebtedness of a taxpayer to said person. To effect such attachment or levy, the department, or its duly authorized representative, shall serve, or cause to be served upon the taxpayer and upon such person, notice of such attachment and levy, which notice may be served by any authorized representative of the department, or by any officer having authority to serve summonses.  HISTORY: 1962 Code Section 65-2832; 1954 (48) 1566.
SC Code § 12-53-30 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 53 - Tax Collection By Department Of Revenue|Section 12-53-30. Preservation of seized property; expenses of seizure and sale.

 The department, or its duly authorized representative, where personal property is levied upon and seized in order to enforce payment of amounts due the department, including costs, shall take such steps as may be necessary to protect and preserve the property so seized. The sheriff of each county is hereby authorized and directed to provide appropriate and proper space to protect any personal property so seized. In the event that storage space is not available to the sheriff, the department is hereby authorized and directed to rent such space as may be necessary to protect the seized property until such property may be sold or redeemed. The cost of such storage, advertising, sale, and any other direct costs in connection with such seizure and sale shall be paid by the State Treasurer on proper warrant from the department from any funds arising out of any taxes with respect to which the department is charged with the administration, enforcement and collection.  HISTORY: 1962 Code Section 65-2833; 1954 (48) 1566.
SC Code § 12-53-40 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 53 - Tax Collection By Department Of Revenue|Section 12-53-40. Costs and fees.

 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.  HISTORY: 1962 Code Section 65-2834; 1954 (48) 1566; 1990 Act No. 599, Section 2; 2003 Act No. 69, Section 3.X, eff June 18, 2003.
SC Code § 12-53-45 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 53 - Tax Collection By Department Of Revenue|Section 12-53-45. Electronic filing of documents relating to enforced collection of taxes.

 When filing documents relating to the enforced collection of taxes due this State with county clerks of court and registers of deeds, the department shall file those documents electronically if the clerk of court or register of deeds accepts electronic filings.  HISTORY: 2012 Act No. 135, Section 1, eff July 1, 2012.
SC Code § 12-53-50 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 53 - Tax Collection By Department Of Revenue|Section 12-53-50. Disposition of proceeds of sales and collections.

 The department shall, after deducting the costs and expenses above referred to, remit to the clerk of court of the county the amount of prior liens or claims, if any, against the property seized and sold. Such remittance shall be made by appropriate voucher by the State Treasurer issued upon proper warrant of the department. The department shall deposit the total proceeds of seizure and sale or collections under warrants or tax executions to the credit of the appropriate account with the State Treasurer.  HISTORY: 1962 Code Section 65-2835; 1954 (48) 1566.
SC Code § 12-53-60 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 53 - Tax Collection By Department Of Revenue|Section 12-53-60. Provisions are cumulative.

 The provisions of this article shall be complementary to and in addition to any other provision of law.  HISTORY: 1962 Code Section 65-2836; 1954 (48) 1566.
SC Code § 12-54-10 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 54 - Uniform Method Of Collection And Enforcement Of Taxes Levied And Assessed By South Carolina Department Of Revenue|Section 12-54-10. Definitions.

 The word "person" or "taxpayer", for the purpose of this chapter, unless otherwise required by the text, includes any individual, firm, partnership, limited liability company, association, corporation, receiver, trustee, fiduciary, or any other group or combination acting as a unit and the State or any agency or instrumentality, authority, or political subdivision thereof, including municipalities. "Department" means the South Carolina Department of Revenue.  HISTORY: 1985 Act No. 201, Part II, Section 32A; 1993 Act No. 181, Section 235; 1995 Act No. 60, Section 2C.
SC Code § 12-54-15 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 54 - Uniform Method Of Collection And Enforcement Of Taxes Levied And Assessed By South Carolina Department Of Revenue|Section 12-54-15. Tax and all increases, interest, and penalties on tax are personal debt from person liable to pay.

 Every tax imposed by this title and all increases, interest, and penalties on the tax is from the time it is due and payable, a personal debt from the person liable to pay it to the State.  HISTORY: 1995 Act No. 76, Section 4.
SC Code § 12-54-17 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 54 - Uniform Method Of Collection And Enforcement Of Taxes Levied And Assessed By South Carolina Department Of Revenue|Section 12-54-17. Action by Attorney General to recover taxes, penalties, and interest.

 Action may be brought at any time by the Attorney General, in the name of the State, to recover taxes, penalties, and interest due under this title.  HISTORY: 1995 Act No. 76, Section 4.
SC Code § 12-54-42 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 54 - Uniform Method Of Collection And Enforcement Of Taxes Levied And Assessed By South Carolina Department Of Revenue|Section 12-54-42. Penalties for an employer for failure to furnish or file withholding statement; separate violation.

 (a) A person who fails to comply with the provisions of Section 12-8-1540, requiring the furnishing of a withholding statement to employees is subject to a penalty of not less than one hundred dollars nor more than one thousand dollars for each violation.  (b) A person who fails to comply with the provisions of Section 12-8-1550, requiring the filing of withholding statements with the department is subject to a penalty of not less than one hundred dollars nor more than two thousand dollars for each violation.  (c) Failure to comply with Sections 12-8-1540 and 12-8-540(A)(1) with respect to each withholding statement required to be provided to the department or each employee is considered a separate violation.  HISTORY: 1995 Act No. 76, Section 4; 2005 Act No. 145, Section 32.A, eff July 1, 2005.
SC Code § 12-54-46 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 54 - Uniform Method Of Collection And Enforcement Of Taxes Levied And Assessed By South Carolina Department Of Revenue|Section 12-54-46. Exemption certificate violations; penalties; exception.

 (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.  HISTORY: 1995 Act No. 76, Section 4; 1998 Act No. 387, Section 5; 2005 Act No. 161, Section 27, eff June 9, 2005.
SC Code § 12-54-47 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 54 - Uniform Method Of Collection And Enforcement Of Taxes Levied And Assessed By South Carolina Department Of Revenue|Section 12-54-47. Failure of tax preparer to include own taxpayer identification number; penalty; waiver of penalty if information submitted.

 The department may impose a penalty in an amount not to exceed two hundred dollars for each failure to comply with the provisions of Section 12-6-5050. The department may waive the penalty if the tax preparer submits the required information.  HISTORY: 1995 Act No. 76, Section 4.
SC Code § 12-54-50 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 54 - Uniform Method Of Collection And Enforcement Of Taxes Levied And Assessed By South Carolina Department Of Revenue|Section 12-54-50. Penalty for checks returned to department on account of insufficient funds.

 When the bank on which an uncertified check or electronic payment tendered to the department in payment of an obligation due to the department refuses payment of the check or electronic payment on account of insufficient funds of the drawer in the bank and the check or electronic payment is returned to the department, a penalty of fifteen dollars must be imposed. This penalty is in addition to and separate from any other penalty that may be imposed by the department. This section applies to all taxes or license fees levied or assessed by the department.  HISTORY: 1985 Act No. 201, Part II, Section 32A; 1991 Act No. 168, Section 5; 1996 Act No. 431, Section 13.
SC Code § 12-54-55 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 54 - Uniform Method Of Collection And Enforcement Of Taxes Levied And Assessed By South Carolina Department Of Revenue|Section 12-54-55. Interest on underpayment of declaration of estimated tax.

 In the case of an underpayment of declaration of estimated tax by an individual, estate, trust, or corporate taxpayer, instead of all other penalties provided by law, there must be added to the tax for the taxable year a penalty to be determined as follows:  (1) in the case of an individual taxpayer, estate, or trust in the same manner as prescribed by the provisions of Internal Revenue Code Section 6654 and applicable regulations except that the small amount provisions are one hundred dollars. No interest or penalty is due under this item for underpayments attributable to personal service income earned in another state on which income tax due the other state was withheld;  (2) in the case of a corporate taxpayer, in the same manner as prescribed by the provisions of Internal Revenue Code Section 6655 and applicable regulations, except that the small amount provisions are one hundred dollars.  HISTORY: 1987 Act No. 170, Part II, Section 25 O(2); 1990 Act No. 612, Part II Section 38; 1995 Act No. 76, Section 13; 1998 Act No. 432, Section 14; 2002 Act No. 334, Section 8D, eff June 24, 2002; 2002 Act No. 363, Section 1E, eff August 2, 2002; 2005 Act No. 161, Section 10, eff June 9, 2005.  Editor's Note  2002 Act No. 334, Section 8.E and 2002 Act No. 363, Section 1.F provide as follows:  "This section takes effect upon approval by the Governor and applies for estimated taxes due after 2002."
SC Code § 12-54-70 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 54 - Uniform Method Of Collection And Enforcement Of Taxes Levied And Assessed By South Carolina Department Of Revenue|Section 12-54-70. Extension of time for filing returns or paying tax; tentative return and payment of tentative liability.

 (a) The department may allow further time for the filing of returns or remitting of tax due required by the provisions of law administered by the department. The request for an extension must be filed with the department on or before the day the return of the tax is due. Except as otherwise provided in this section, the department may allow an extension of time not to exceed six months. A tentative return is required reflecting one hundred percent of the anticipated tax to be paid for the taxable period, to be accompanied by a remittance for the tentative tax liability. Interest at the rate provided in Section 12-54-25, calculated from the date the tax was originally due, must be added to the balance due whenever an extension to file or to remit tax due is granted.  (b) If the amount remitted with the tentative return fails to reflect at least ninety percent of the tax to be paid for the period granted by the extension, a penalty as provided in Section 12-54-43(D) must be imposed from the date the tax was originally due on the difference between the amount remitted and the tax to be paid for the period.  (c) Provisions regarding prepayment of ninety percent of the estimated liability do not apply to persons filing monthly reports. For monthly filers, no extension may be granted for more than one additional month beyond the due date. The time and payment requirements of this section do not apply for estate tax purposes if a hardship extension is granted under Section 12-16-1140; but interest must be calculated on any outstanding amount until completely paid.  (d) An extension may not be granted to a taxpayer who has been granted an extension for a previous period and has not fulfilled the requirements of the previous period.  HISTORY: 1985 Act No. 201, Part II, Section 32A; 1987 Act No. 70 Section 6; 1987 Act No. 170, Part II, Section 25 O(4); 2005 Act No. 161, Section 11, eff June 9, 2005; 2007 Act No. 110, Section 27, eff June 21, 2007; 2007 Act No. 116, Section 33, eff June 28, 2007, applicable for tax years after 2007.
SC Code § 12-54-75 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 54 - Uniform Method Of Collection And Enforcement Of Taxes Levied And Assessed By South Carolina Department Of Revenue|Section 12-54-75. Electronic collection of revenues.

 (A) The State Treasurer may authorize a state agency which collects revenues, either as taxes or license fees or as payment for goods or services, to accept electronic forms of payment including, but not limited to, credit cards, debit cards, bank debits or credits, or electronic purse options. These electronic payments may be accepted in the course of an electronic commerce transaction, in which the business transaction is conducted by means of the internet, interactive voice response, or other fully electronic means.  (B) The State Treasurer may contract on behalf of the agencies with payment service providers for the processing of electronic payments, and may negotiate associated processing fees. The agency collecting revenues electronically may withhold the negotiated processing fees for payment to service providers from the revenues collected.  HISTORY: 1999 Act No. 121, Section 1.
SC Code § 12-54-87 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 54 - Uniform Method Of Collection And Enforcement Of Taxes Levied And Assessed By South Carolina Department Of Revenue|Section 12-54-87. Timely filing discount.

 Notwithstanding any other provision of law, for purposes of discounts allowed for timely filing of returns, if the department waives all penalties for late filing due to reasonable cause, the discount must be allowed despite the late filing.  HISTORY: 2012 Act No. 233, Section 2, eff June 18, 2012.