reglab/housing_qa huggingface dataset:
SC Code § 12-28-2335 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 28 - Motor Fuels Subject To User Fees|Section 12-28-2335. Notice of shipment of petroleum products into State.

 When petroleum products are shipped into this State, the manufacturer or jobber shall give notice to the department of every shipment in invoiced gallons with the name and gallons on the day shipment is made. The department may waive this requirement in part or in full as to any user fee payer if it is redundant or unnecessary.  HISTORY: 1995 Act No. 136, Section 2.
SC Code § 12-28-2340 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 28 - Motor Fuels Subject To User Fees|Section 12-28-2340. Standards for petroleum products; testing.

 The Commissioner of Agriculture may promulgate regulations prescribing standards for petroleum products and methods for testing them.  HISTORY: 1995 Act No. 136, Section 2.
SC Code § 12-28-2345 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 28 - Motor Fuels Subject To User Fees|Section 12-28-2345. Records of receipt and shipment of petroleum products.

 A person who sells or offers for sale a petroleum product shall keep an accurate record of all lots of shipments of the product received by him and the products shipped by him. All delivery manifests, original and copies, shall show actual destination of products before they leave the terminal or location of origination. A person who alters shipping information on shipping documents involving petroleum products, unless the original and all copies are likewise adjusted and records amended, is guilty of a misdemeanor and, upon conviction, must be fined no more than five thousand dollars or imprisoned not more than one year, or both.  HISTORY: 1995 Act No. 136, Section 2.
SC Code § 12-28-2350 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 28 - Motor Fuels Subject To User Fees|Section 12-28-2350. Inspection of records pertaining to petroleum products.

 The department may inspect all records of a person doing business in this State for the purpose of ascertaining information relative to the sales, transportation, or possession of petroleum products. Legible records must be kept at the point of origin or reasonable approved proximity for auditing purposes. Terminal operators and suppliers as defined in Section 12-28-110 may maintain records at an approved central recordkeeping facility within or outside the State.  HISTORY: 1995 Act No. 136, Section 2.
SC Code § 12-28-2355 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 28 - Motor Fuels Subject To User Fees|Section 12-28-2355. Inspection and environmental impact fee charged on petroleum products.

 (A) For the purpose of providing funds for inspecting, testing, and analyzing petroleum products and for general state purposes, there must be paid to the department a charge of one-fourth cent a gallon, which liability arises at the same time and is payable by the same person as the motor fuel user fee imposed under this chapter as if the petroleum product were motor fuel subject to the user fee under this chapter. Upon approval of the department, a surety bond is acceptable as monthly prepayments pending monthly reports and payments. Determination of acceptable bonding must be based on distribution, location of terminal facilities, and handling through other bonded suppliers.  (B) In addition to the inspection fee of one-fourth cent a gallon imposed pursuant to subsection (A), an environmental impact fee of one-half cent a gallon is imposed which must be used by the department for the purposes of carrying out the provisions of this chapter. This one-half cent a gallon environmental impact fee must be paid and collected in the same manner that the one-fourth cent a gallon inspection fee is paid and collected, except that the monies generated from these environmental impact fees must be transmitted by the Department of Revenue to the Department of Health and Environmental Control which shall deposit the fees as provided in Section 44-2-40.  (C) Notwithstanding any other provision of law, the fees collected pursuant to subsection (A) must be credited to the Department of Transportation State Non-Federal Aid Highway Fund as provided in the following schedule:  Fees General Fund Department of Collected After of the State Transportation State Non-Federal Aid Highway Fund June 30, 2005 60 percent 40 percent June 30, 2006 20 percent 80 percent June 30, 2007 0 percent 100 percent.   HISTORY: 1995 Act No. 136, Section 2; 2005 Act No. 176, Section 2, eff June 14, 2005; 2017 Act No. 40 (H.3516), Section 9, eff July 1, 2017.  Effect of Amendment  2017 Act No. 40, Section 9, amended (C), deleting a provision that credited the Department of Agriculture with ten percent of the revenues.
SC Code § 12-28-2360 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 28 - Motor Fuels Subject To User Fees|Section 12-28-2360. Refund of inspection fee on petroleum products.

 A person may present to the department proof that he has paid an inspection fee on petroleum products in error or has paid an inspection fee on shipments of petroleum products subsequently diverted from the State, whereupon the department shall refund the amount of the inspection fee to the payee out of the petroleum products inspection fund, if the proof of the claim is submitted within the time period provided for in Section 12-54-85.  HISTORY: 1995 Act No. 136, Section 2; 1996 Act No. 456, Section 2; 1996 Act No. 461, Section 4X.
SC Code § 12-28-2365 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 28 - Motor Fuels Subject To User Fees|Section 12-28-2365. Remittance of fees on petroleum products.

 Fees must be remitted at the same time and on the same return as user fees imposed under Section 12-28-310, and all monies received under this section must be paid into the State Treasury as provided for in Section 12-28-2355(A) and (B). The monies must be turned over monthly by the department to the State Treasurer, as are other funds. The discount allowed for under Sections 12-28-955 and 12-28-960 are not allowed for payments made under Section 12-28-2355.  HISTORY: 1995 Act No. 136, Section 2.
SC Code § 12-28-2370 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 28 - Motor Fuels Subject To User Fees|Section 12-28-2370. Department to promulgate regulations.

 The department may promulgate regulations necessary for carrying out the provisions of this article.  HISTORY: 1995 Act No. 136, Section 2.
SC Code § 12-28-2375 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 28 - Motor Fuels Subject To User Fees|Section 12-28-2375. Retail dealers of petroleum products exempt; exception.

 The provisions of this article do not apply to a retail dealer in petroleum products, unless the retail dealer sells or offers to sell petroleum products of a manufacturer, wholesaler, or jobber who refuses to comply with the provisions of this article.  HISTORY: 1995 Act No. 136, Section 2.
SC Code § 12-28-2380 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 28 - Motor Fuels Subject To User Fees|Section 12-28-2380. Motor fuel use to which article applies.

 All motor fuels placed into motor vehicles for use in their operation or for the operation of their parts or attachments are subject to the fees provided in this article. This section does not apply to a seller-user of liquefied petroleum gas.  HISTORY: 1995 Act No. 136, Section 2; 1996 Act No. 461, Section 4Y.
SC Code § 12-28-2385 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 28 - Motor Fuels Subject To User Fees|Section 12-28-2385. Exports of petroleum products exempt from inspection fee.

 Exports of petroleum products are exempt from the inspection fee imposed by Section 12-28-2355. The export exemption applicable to the inspection fee on motor fuel subject to the user fee must be perfected in the same manner as the export exemption for motor fuel subject to the user fee.  HISTORY: 1995 Act No. 136, Section 2.
SC Code § 12-28-2520 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 28 - Motor Fuels Subject To User Fees|Section 12-28-2520. Motor fuel licensee bond exemption based on statement of assets and liabilities.

 A motor fuel licensee may furnish the department with a statement of assets and liabilities, and if in the judgment of the department the property owned by the motor fuel licensee is sufficient to protect the State in the payment of all motor fuel user fees due, a bond is not required.  HISTORY: 1995 Act No. 136, Section 2; 1996 Act No. 461, Section 4Z.
SC Code § 12-28-2710 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 28 - Motor Fuels Subject To User Fees|Section 12-28-2710. Funds collected deposited to credit of State Treasurer.

 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.  HISTORY: 1995 Act No. 136, Section 2.
SC Code § 12-28-2720 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 28 - Motor Fuels Subject To User Fees|Section 12-28-2720. Distribution of gasoline user fee to Department of Transportation and general fund.

 The proceeds from ten and thirty-four hundredths cents a gallon of the user fee on gasoline only as levied and provided for in this chapter must be turned over to the Department of Transportation for the purpose of that department.  HISTORY: 1995 Act No. 136, Section 2; 1996 Act No. 458, Part II, Section 5A.
SC Code § 12-28-2725 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 28 - Motor Fuels Subject To User Fees|Section 12-28-2725. Apportionment to department of mass transit; audit.

 Of the ten and thirty-four hundredths cents user fee on gasoline imposed pursuant to this chapter, an amount equal to twenty- five hundredths of a cent on each gallon must be used by the department for mass transit.  The State Auditor annually shall audit, or cause to be audited, the state's regional transit authorities and eleemosynary organizations acting as regional transit authorities receiving funds from the Department of Transportation. Copies of the audits must be made available to the department and to the General Assembly.  HISTORY: 1996 Act No. 458, Part II, Section 55A; 2005 Act No. 164, Section 14, eff June 10, 2005.
SC Code § 12-28-2750 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 28 - Motor Fuels Subject To User Fees|Section 12-28-2750. Distribution of remainder of gasoline and fuel user fees to State Highway Fund.

 Subject to the provisions of Section 12-28-2910, the remainder of the proceeds from the gasoline and fuel user fees levied and provided for in this chapter must be remitted to the State Highway Fund.  HISTORY: 1995 Act No. 136, Section 2.
SC Code § 12-28-2915 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 28 - Motor Fuels Subject To User Fees|Section 12-28-2915. Disposition of taxes collected.

 (A) Notwithstanding another provision of law, seven million dollars of the taxes collected pursuant to Article 1, Chapter 23, Title 12 must be placed in the account for economic development contained in Section 12-28-2910 for fiscal year 2005-2006, fourteen million dollars for fiscal year 2006-2007, and twenty million dollars for fiscal year 2007-2008 and for each succeeding fiscal year thereafter.  (B) Beginning in fiscal year 2007-2008, all taxes collected pursuant to Article 1, Chapter 23, Title 12 in excess of twenty million dollars must be credited to the Department of Transportation which shall:  (1) annually distribute fifty percent of the excess to the State Non-Federal Aid Highway Fund; and  (2) make an annual contribution from nonstate tax sources in an amount equivalent to fifty percent of the excess to the State Highway Account of the South Carolina State Transportation Infrastructure Bank.  HISTORY: 2005 Act No. 176, Section 4, eff June 14, 2005.
SC Code § 12-28-2920 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 28 - Motor Fuels Subject To User Fees|Section 12-28-2920. Construction of toll roads.

 The department shall review projects for the possibility of constructing toll roads to defray the cost of these projects pursuant to the authority granted the department in Section 57-5-1330. No project may be funded by means of imposing a toll on the users of the project unless in conjunction with federal funds authorized for use on toll roads it is determined to be substantially feasible by the department. The funds derived from tolls must be:  (1) credited to the State Highway Fund or retained and applied by the entity or entities developing the toll road pursuant to an agreement authorized under Section 57-3-200 for the purpose of funding the cost of construction, financing, operation, and maintenance of the toll project; or  (2) used to service bonded indebtedness for highway transportation purposes incurred pursuant to Paragraph 9, Section 13, Article X of the South Carolina Constitution.  Upon repayment of the cost of construction and financing, toll charges shall cease.  HISTORY: 1995 Act No. 136, Section 2; 1996 Act No. 458, Part II, Section 92B.
SC Code § 12-28-2940 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 28 - Motor Fuels Subject To User Fees|Section 12-28-2940. Exemption from appraisal provisions.

 Acquisitions by the Department of Transportation under the "C" Fund program are exempt from the requirements of all appraisal provisions of Title 28, Chapter 2 (Sections 28-2-10 et seq.), and Sections 1-11-110, 3-5-50, 3-5-100, 3-5-330, 4-17-20, 5-27-150, 5-31-420, 5-31-430, 5-31-440, 5-31-610, 5-35-10 , 6-11-130, 6-23-290, 13-1-350, 13-11-80, 24-1-230, 28-3-20, 28-3-30, 28-3-140, 28-3-460, 46-19-130, 48-11-110, 48-15-30, 48-15-50, 48-17-30, 48-17-50, 49-17-1050, 49-19-1060, 49-19-1440, 50-13-1920, 50-19-1320, 51-13-780, 54-3-150, 55-9-80, 55-11-10, 57-3-700, 57-5-370, 57-5-380, 57-21-200, 57-25-190, 57-25-470, 57-25-680, 57-27-70, 58-9-2030, 58-15-410, 58-17-1200, 13-1-1330, 58-27-130, 58-31-50, 59-19-200, 59-105-40, 59-117-70, 59-123-90.  HISTORY: 2000 Act No. 399, Section 3(P)(2), eff August 17, 2000.
SC Code § 12-33-10 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 33 - Alcoholic Beverages Taxes|Section 12-33-10. Definitions.

 As used in this chapter the several terms defined in Section 61-6-20 shall have the meaning there given.  HISTORY: 1962 Code Section 65-1251; 1952 Code Section 65-1251; 1945 (44) 337.
SC Code § 12-33-20 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 33 - Alcoholic Beverages Taxes|Section 12-33-20. Taxes shall be in lieu of certain other taxes and licenses.

 The license and excise taxes provided in this chapter for the privilege of engaging in the business of manufacturing and selling alcoholic liquors shall be in lieu of all other taxes and licenses, State, county and municipal, except property, State income and corporation license taxes.  HISTORY: 1962 Code Section 65-1252; 1952 Code Section 65-1252; 1945 (44) 337.
SC Code § 12-33-30 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 33 - Alcoholic Beverages Taxes|Section 12-33-30. Collection and distribution of taxes.

 The taxes levied by this chapter must be paid to and collected by the department and, when collected, must be deposited to the credit of the general fund of the State, sixty percent of which must be credited for public school use.  HISTORY: 1962 Code Section 65-1255; 1952 Code Section 65-1255; 1951 (47) 710; 1962 (52) 1741; 1967 (55) 719; 1991 Act No. 171, Part II, Section 22H.
SC Code § 12-33-40 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 33 - Alcoholic Beverages Taxes|Section 12-33-40. Municipalities entitled to share in tax.

 For the purpose of calculating the proper distribution of such taxes to the municipalities of the State a list of municipalities, certified to be active by the Municipal Association of South Carolina, shall be used and the word "active" as used for the purpose of distributing this tax shall mean a municipality which has a regularly elected mayor or intendant, a town council and a police officer or officers and which is collecting property or other taxes for municipal purposes.  HISTORY: 1962 Code Section 65-1256; 1952 Code Section 65-1256; 1951 (47) 710.
SC Code § 12-33-50 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 33 - Alcoholic Beverages Taxes|Section 12-33-50. Disposition of bond forfeitures.

 A sum derived from the violation of the condition of a bond or deposit required in this chapter must be paid to the department for deposit to the credit of the general fund of the State, sixty-five percent of which must be credited to the special school account.  HISTORY: 1962 Code Section 65-1257; 1952 Code Section 65-1257; 1945 (44) 337; 1991 Act No. 171, Part II, Section 22I.
SC Code § 12-33-60 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 33 - Alcoholic Beverages Taxes|Section 12-33-60. Exemption from tax of certain property from outside continental limits of United States.

 A person entering South Carolina from outside the continental limits of the United States may bring into the State on his person or in his baggage, property obtained outside the continental limits of the United States, and such property shall not be subject to the tax imposed by this chapter; provided, that the total cost of the property does not exceed twenty dollars.  HISTORY: 1962 Code Section 65-1258; 1963 (53) 164.
SC Code § 12-33-70 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 33 - Alcoholic Beverages Taxes|Section 12-33-70. Rules and regulations of Department of Revenue.

 The Department of Revenue may from time to time make such reasonable regulations, not inconsistent with Title 61, or with the general laws of the State, as the department shall deem necessary to carry out and enforce any other provisions of law relating to the enforcement, collection and payment of the license taxes provided in Title 61 and this chapter and to prevent the evasion of such provisions and the failure or refusal of any person subject thereto to pay such taxes.  The department may from time to time alter, repeal or amend such regulations or any of them. Such regulations shall be filed and published as provided for in Chapter 23, Title 1. The department shall give additional notice thereof to all licensees in such manner as it may deem proper.  The wilful violation of any rule or regulation made under the provisions of this section and having the force and effect of law shall constitute a violation of Title 61.  HISTORY: 1962 Code Section 4-6; 1952 Code Section 4-6; 1945 (44) 337; 1993 Act No. 181, Section 190.
SC Code § 12-33-210 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 33 - Alcoholic Beverages Taxes|Section 12-33-210. Taxes on licenses granted under Alcoholic Beverage Control Act; filing fee.

 (A) The biennial license taxes on licenses granted pursuant to Title 61, in addition to all other license taxes, are as follows:  (1) manufacturer's license: fifty thousand dollars;  (2) wholesaler's license: twenty thousand dollars;  (3) micro-distillery license: five thousand dollars;  (4) retail dealer's license: one thousand two hundred dollars; and  (5) special food manufacturer's license: one thousand two hundred dollars.  (B) Each applicant shall pay a filing fee of one hundred dollars, which must accompany the initial application for each location and is not refundable.  (C) A person who applies for a license after the first day of a license period shall pay license fees in accordance with the schedule provided in Section 61-6-1810(C).  HISTORY: 1962 Code Section 65-1261; 1952 Code Sections 65-1261, 65-1262; 1945 (44) 337; 1951 (47) 723; 1956 (49) 1841; 1982 Act No. 466, Part II, Section 12A; 1992 Act No. 501, Part II, Section 8A; 1995 Act No. 144, Section 1; 2003 Act No. 40, Section 1.B, eff June 2, 2003; 2007 Act No. 96, Section 1, eff June 15, 2007; 2009 Act No. 11, Section 2, eff May 6, 2009.
SC Code § 12-33-230 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 33 - Alcoholic Beverages Taxes|Section 12-33-230. License tax on sales; rate.

 Every person doing business within this State and engaging in the business of selling alcoholic liquors, except distillers thereof, for the privilege of carrying on such business shall, in addition to the license tax provided in Section 12-33-210, be subject to the further payment of a license tax which shall be measured and graduated in accordance with the volume of sales of such business. There shall be levied, assessed, collected and paid in respect to the alcoholic liquors referred to in this chapter twelve cents upon each eight ounces or a fractional quantity thereof. Provided, that for alcoholic liquors offered for sale in metric size containers there shall be levied, assessed, collected and paid a tax at the rate of fifty and seven-tenths cents per liter.  HISTORY: 1962 Code Section 65-1265; 1952 Code Section 65-1265; 1945 (44) 337; 1976 Act No. 646, Section 1.
SC Code § 12-33-240 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 33 - Alcoholic Beverages Taxes|Section 12-33-240. Additional sales tax; rate.

 In addition to the license tax levied, assessed, collected and paid in respect to sales of alcoholic liquors, as provided in Section 12-33-230, there shall be levied, assessed, collected and paid in respect to such alcoholic liquors an additional tax of five cents upon each eight ounces, or a fractional quantity thereof. Provided, that for alcoholic liquors offered for sale in metric size containers there shall be levied, assessed, collected and paid a tax at the rate of twenty-one and one hundred twenty-five one-thousandths cents per liter.  HISTORY: 1962 Code Section 65-1266; 1952 Code Section 65-1266; 1945 (44) 337; 1951 (47) 723; 1976 Act No. 646, Section 2.
SC Code § 12-33-250 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 33 - Alcoholic Beverages Taxes|Section 12-33-250. Collection and payment of license tax and additional sales tax; reports; deductions.

 Commencing with license taxes collected and paid after June 30, 1969, such taxes levied in respect to sales of alcoholic liquors pursuant to Sections 12-33-230 and 12-33-240 shall be collected and paid in the same manner and under the same conditions as the license taxes levied pursuant to Sections 12-33-410 and 12-33-460. The initial report to be made pursuant to this section shall be made on or before July 10, 1969, based on sales for the month of June, 1969. Commencing with license taxes required to be paid in July, 1969, and ending with such taxes to be paid in June, 1974, there shall be allowed each month a deduction from the amounts determined to be due under Sections 12-33-230 and 12-33-240. Such deduction shall be equal to one sixtieth (1/60 ) of the sum of: (1) the amount of the license taxes levied under Sections 12-33-230 and 12-33-240 and paid in July 1969, and (2) the dollar value of all stamps owned on June 30, 1969, evidencing payment in advance of sale of the license taxes levied under Sections 12-33-230 and 12-33-240.  HISTORY: 1962 Code Section 65-1266.1; 1969 (56) 444.
SC Code § 12-33-260 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 33 - Alcoholic Beverages Taxes|Section 12-33-260. Payment and collection; taxes shall be debt owed to State and lien.

 The license taxes provided in this article shall be paid to and collected by the department. All license taxes provided in this article shall be held a debt due and payable to the State by the taxpayers against whom the same shall be levied, assessed and charged and all such license taxes shall be a first lien in all cases whatsoever upon all property of the taxpayer charged therewith.  HISTORY: 1962 Code Section 65-1271; 1952 Code Section 65-1271; 1945 (44) 337.