reglab/housing_qa huggingface dataset:
SC Code § 12-54-210 (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 12-54-210. Requirements as to keeping of books and records, making of statements and returns, and compliance with department regulations; penalties.

 (A) A person liable for a tax, license, fee, or surcharge administered by the department or for the filing of a return with the department, including information returns shall keep books, papers, memoranda, records, render statements, make returns, and comply with regulations as the department prescribes. Persons failing to comply with the provisions of this section must be penalized in an amount to be assessed by the department not to exceed five hundred dollars for the period covered by the return in addition to other penalties provided by law.  (B) Microfilm reproductions of supporting record of details including, but not limited to, documents of original entry, purchase orders, invoices, checks, vouchers, and payroll records may be retained in lieu of actual documents only when the following conditions are met:  (1) the taxpayer retains the microfilm copies as long as the contents may become material in the administration of any law administered by the department;  (2) the taxpayer provides appropriate facilities for preservation of the films and for the ready inspection and location of the particular records, including a projector for viewing the records if inspection is necessary; and  (3) the taxpayer is ready to make transcripts of the information contained on the microfilm.  HISTORY: 1985 Act No. 201, Part II, Section 32A; 1995 Act No. 76, Section 15; 1996 Act No. 431, Section 15; 2005 Act No. 145, Section 35.A, eff July 1, 2005.
SC Code § 12-54-220 (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 12-54-220. Furnishing of tax returns or information to other states or to Internal Revenue Service.

 The department may permit the Commissioner of Internal Revenue of the United States, the proper officer of any state, or the authorized representative of either of these officers to inspect any return of any taxpayer or may furnish to the officer or his authorized representative an abstract of any return of any taxpayer, or supply him with information concerning any item contained in any return or disclosed by the report of any investigation of the return of any taxpayer. The permission is granted or the information furnished to the officer or his representative only if the statutes of the United States or of the other state, as the case may be, grant substantially similar privileges to the appropriate officer of this State. Information received as a result of an exchange of information between South Carolina and the Internal Revenue Service or any other state is not subject to the provisions of Chapter 4, Title 30, the Freedom of Information Act.  HISTORY: 1985 Act No. 201, Part II, Section 32A; 1988 Act No. 504, Section 1.
SC Code § 12-54-225 (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 12-54-225. Authority of department to enter into agreements with other states for mutual exchange of tax information.

 The department may enter into agreements with other states of the United States or their authorized representatives for the mutual exchange of tax returns, information thereon, and related information. The department may, if it chooses, designate a third person to act as its agent for the receipt and exchange of the returns and information, including the assimilation of the material for proper use. The exchange may be in any form suitable to the parties, including, but not limited to, cards, tapes, and other electronic means. The returns and information exchanged may be used for the exclusive purpose of administering the tax laws of the exchanging jurisdictions, including any administrative or judicial proceeding that involves the administration, collection, or recovery of any tax. The agreements may be on such terms and conditions as the department and the other states may agree and designate. However, any such agreement entered into by the department must include a provision that the agreement may be canceled upon notice.  HISTORY: 1988 Act No. 660, Section 6; 1992 Act No. 361, Section 27.
SC Code § 12-54-227 (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 12-54-227. Out-of-state collections.

 (A)(1) As provided by Section 12-4-340, the department may contract with a collection agency, within or without this State, for the collection of delinquent taxes, including penalties and interest. Delinquent tax claims may be assigned to the collection agency, for the purpose of litigation in the agency's name and at the agency's expense, to facilitate and expedite the collection process.  (2) For purposes of this section, "delinquent tax claim" means a tax liability that is due and owing for a period longer than six months and for which the taxpayer has been given at least three notices requesting payment and for any subsequent tax debts issued, one notice of which includes a statement that the taxpayer's delinquency may be referred to a collection agency.  (B)(1) Fees for services, reimbursements, or other remuneration to the collection agency must be based on the amount of tax, penalty, and interest actually collected. Each contract entered into between the department and the collection agency must provide for the payment of fees for these services, reimbursements, or other remuneration not in excess of fifty percent of the total amount of delinquent taxes, penalties, and interest actually collected.  (2) All funds collected, less the fees for collection services as provided in the contract, must be remitted to the department within forty-five days from the date of collection from a taxpayer. The department may refund the fees for collection services to the collection agency, if all funds collected are remitted gross of fees. Forms to be used for these remittances must be prescribed by the department.  (C) The contract with a collection agency must provide that the collection agency acknowledges that it is receiving income from sources within this State or doing business in this State for purposes of income taxation.  (D) Before entering into a contract, the department shall require the collection agency to post a bond guaranteeing compliance with the terms of the contract, not in excess of one hundred thousand dollars.  HISTORY: 1991 Act No. 50, Section 3; 1995 Act No. 60, Section 2D; 1998 Act No. 386, Section 4; 2000 Act No. 399, Section 3(K), eff August 17, 2000; 2001 Act No. 89, Section 36, eff July 20, 2001.
SC Code § 12-54-230 (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 12-54-230. Access to Employer's Quarterly Report.

 The Employment Security department shall allow the South Carolina Department of Revenue access to the information contained in the Employer's Quarterly Report and any by-product of the report. The report or information extracted from the report is not subject to provisions of Chapter 4, Title 30, the Freedom of Information Act.  HISTORY: 1985 Act No. 201, Part II, Section 32A; 1988 Act No. 504, Section 2; 1993 Act No. 181, Section 236.
SC Code § 12-54-260 (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 12-54-260. Setoff for delinquent taxes.

 (A) As used in this section:  (1) "Delinquent taxes" mean state taxes including penalty, interest, and costs for which a warrant for distraint has been issued and filed by the department.  (2) "Department" means the South Carolina Department of Revenue.  (3) "Payment owed by the State" means amounts for which the Comptroller General is responsible for payment and which result from goods or services rendered or to be rendered to the State or its agencies or political subdivisions.  (4) "Collecting agency" means the Comptroller General.  (B) The department may collect delinquent taxes by means of a setoff procedure as provided in this section.  (C) The department shall provide to the Comptroller General the names, social security numbers, or federal employer identification numbers, or other identifying information considered necessary by the Comptroller General to determine whether a payment owed by the State to a taxpayer is a payment due a taxpayer owing delinquent taxes.  (D) Based solely on the information furnished by the department, the Comptroller General shall determine if a payment owed by the State is payable to a taxpayer owing delinquent taxes and on this determination he shall remit the payment to the department. The department shall promptly notify the delinquent taxpayer of the payment. Remitting of the payment to the department terminates the Comptroller General's responsibilities under this section, except as otherwise provided by law. The department's notice to the taxpayer must:  (1) be in writing;  (2) specify the amount paid to the department;  (3) state the total amount the department determines to be due from the taxpayer;  (4) specify the name, address, and telephone number of an employee of the department whom the taxpayer can contact to discuss the delinquent tax liability.  (E) Reviews of setoffs are with the department and information furnished by the department to the Comptroller General is considered correct and reliable for use by the Comptroller General in applying the setoff procedure.  HISTORY: 1991 Act No. 69, Section 1; 1993 Act No. 181, Section 239.
SC Code § 12-54-265 (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 12-54-265. Information on debtor named in warrant for distraint.

 (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).  HISTORY: 2019 Act No. 46 (S.323), Section 1, eff May 16, 2019.
SC Code § 12-54-270 (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 12-54-270. Returned refund check as unclaimed property.

 A tax refund check that is returned to the Department of Revenue for an unknown, undeliverable, or insufficient address is unclaimed property pursuant to the provisions of Chapter 18, Title 27, the Uniform Unclaimed Property Act.  HISTORY: 2005 Act No. 161, Section 26.A, eff June 9, 2005.
SC Code § 12-55-10 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 55 - Overdue Tax Debt Collection Act|Section 12-55-10. Citation of chapter.

 This chapter may be cited as the "Overdue Tax Debt Collection Act".  HISTORY: 2005 Act No. 145, Section 4.A, eff June 7, 2005.
SC Code § 12-55-20 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 55 - Overdue Tax Debt Collection Act|Section 12-55-20. Findings and intent.

 The General Assembly finds that the Department of Revenue has documented that the state's cost of collecting overdue tax debts exceeds twenty percent of the cost of collecting overdue debts. The General Assembly further finds that the cost of collecting overdue tax debts is currently borne by taxpayers who pay their taxes on time. It is the intent of the General Assembly by enacting the "Overdue Tax Debt Collection Act" to shift this cost to the delinquent taxpayers who owe overdue tax debts.  HISTORY: 2005 Act No. 145, Section 4.A, eff June 7, 2005.
SC Code § 12-55-30 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 55 - Overdue Tax Debt Collection Act|Section 12-55-30. Definitions.

 (A) As used in this chapter:  (1) "Overdue tax debt" means any part of a tax debt that remains unpaid one hundred twenty days or more after the taxpayer receives notice as defined in Section 12-55-30(A)(2).  (2) "Notice" means a notice of assessment issued by the department to the taxpayer pursuant to the South Carolina Revenue Procedures Act.  (3) "Tax debt" means the total amount of tax, fees, penalties, interest, and costs for which notice has been issued by the department to the taxpayer.  (B) Except when the context clearly indicates a different meaning, the definitions in Section 12-60-30 also apply to this chapter.  HISTORY: 2005 Act No. 145, Section 4.A, eff June 7, 2005.
SC Code § 12-55-40 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 55 - Overdue Tax Debt Collection Act|Section 12-55-40. Imposition of collection assistance fees; notice.

 A collection assistance fee may be imposed on an overdue tax debt. To impose a collection assistance fee on a tax debt, the department shall notify the taxpayer that the collection assistance fee may be imposed if the tax debt becomes overdue tax debt.  HISTORY: 2005 Act No. 145, Section 4.A, eff June 7, 2005.
SC Code § 12-55-50 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 55 - Overdue Tax Debt Collection Act|Section 12-55-50. Collection assistance fee; collection; waiver.

 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.  HISTORY: 2005 Act No. 145, Section 4.A, eff June 7, 2005.
SC Code § 12-55-60 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 55 - Overdue Tax Debt Collection Act|Section 12-55-60. Collection assistance fee; amount.

 The amount of the collection assistance fee is twenty percent of the amount of the overdue tax.  HISTORY: 2005 Act No. 145, Section 4.A, eff June 7, 2005.
SC Code § 12-55-70 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 55 - Overdue Tax Debt Collection Act|Section 12-55-70. Disposition of proceeds.

 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.  HISTORY: 2005 Act No. 145, Section 4.A, eff June 7, 2005.
SC Code § 12-55-80 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 55 - Overdue Tax Debt Collection Act|Section 12-55-80. Suits in courts of other states to collect taxes due; suits by other states in South Carolina courts; local counsel.

 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.  HISTORY: 2005 Act No. 145, Section 4.A, eff June 7, 2005.
SC Code § 12-55-90 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 55 - Overdue Tax Debt Collection Act|Section 12-55-90. Collection agencies.

 Collection agencies with which the department contracts under Sections 12-4-340 and 12-54-227 are also authorized to collect on behalf of the department overdue tax debts and the collection fee imposed by this chapter.  HISTORY: 2005 Act No. 145, Section 4.A, eff June 7, 2005.
SC Code § 12-56-10 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 56 - Setoff Debt Collection Act|Section 12-56-10. Short title.

 This chapter may be cited as the "Setoff Debt Collection Act".  HISTORY: 1995 Act No. 76, Section 5.
SC Code § 12-56-20 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 56 - Setoff Debt Collection Act|Section 12-56-20. Definitions.

 As used in this chapter:  (1) "Claimant agency" means a state agency, board, committee, commission, public institution of higher learning, political subdivision, or other governmental or quasi-governmental entity of any state or the United States. It includes the South Carolina Student Loan Corporation, housing authorities established pursuant to Articles 5, 7, and 9 of Chapter 3, Title 31 and the Internal Revenue Service, and the United States Department of Education. It also includes a private institution of higher learning for the purpose of collecting debts related to default on authorized educational loans made pursuant to Chapter 111, 113, or 115, Title 59. "Political subdivision" includes the Municipal Association of South Carolina and the South Carolina Association of Counties when these organizations submit claims on behalf of a county or local governmental or quasi-governmental entity. A political subdivision who submits a claim through an association is a claimant agency for the purpose of the notice and appeal provisions and other requirements of this chapter.  (2) "Department" means the South Carolina Department of Revenue.  (3) "Debtor" means a person having a delinquent debt or account with a claimant agency which has not been adjusted, satisfied, or set aside by court order, or discharged in bankruptcy.  (4) "Delinquent debt" means a sum due and owing a claimant agency, including collection costs, court costs, fines, penalties, and interest which have accrued through contract, subrogation, tort, operation of law, or other legal theory regardless of whether there is an outstanding judgment for that sum which is legally collectible and for which a collection effort has been or is being made. It does not include sums owed to county hospitals when the hospital and the debtor have entered into a written payment agreement and the debtor is current in meeting the obligations of the agreement. "Delinquent debt" also includes any fine, penalty, cost, fee, assessment, surcharge, service charge, restitution, or other amount imposed by a court or as a direct consequence of a final court order which is received by or payable to the clerk of the appropriate court or treasurer of the entity where the court is located.  (5) "Refund" means any individual or corporate South Carolina income tax refund payable. This term also includes a refund belonging to a debtor resulting from the filing of a joint income tax return.  HISTORY: 1995 Act No. 76, Section 5; 1996 Act No. 347, Section 1; 1996 Act No. 395, Section 1; 1998 Act No. 419, Part II, Section 55A; 1999 Act No. 114; 1999 Act No. 114, Section 4Q; 1999 Act No. 114, Section 4R; 2001 Act No. 89, Section 60A, eff July 20, 2001; 2002 Act No. 334, Section 9, eff June 24, 2002; 2003 Act No. 69, Section 3.KK.2, eff June 18, 2003.
SC Code § 12-56-30 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 56 - Setoff Debt Collection Act|Section 12-56-30. Collection of debt; information to be given by claimant agency; information to be given by department to claimant agency.

 (A) The collection remedy under this chapter is in addition to any other remedy available by law.  (B) Claimant agencies may submit for collection under the procedure established by this chapter all delinquent debts which they are owed.  (C) All claimant agencies, whenever possible, shall obtain the full name, social security number, address, and any other identifying information, required by regulations promulgated by the department for implementation of this chapter, from any person for whom the agencies provide any service or transact any business and who the claimant agencies can foresee may become a debtor under the terms of this chapter.  (D) Upon request from a claimant agency, the department shall furnish the claimant agency the home address, corrected Social Security number or additional Social Security number of any taxpayer whose name has been submitted to the department for collection of a delinquent debt.  HISTORY: 1995 Act No. 76, Section 5.
SC Code § 12-56-40 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 56 - Setoff Debt Collection Act|Section 12-56-40. Choice of claimant agency as to use of or participation in setoff program.

 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.  HISTORY: 1995 Act No. 76, Section 5.
SC Code § 12-56-50 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 56 - Setoff Debt Collection Act|Section 12-56-50. Department to assist in collection of account or debt by setoff of any refunds due to debtor.

 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.  HISTORY: 1995 Act No. 76, Section 5.