reglab/housing_qa huggingface dataset:
SC Code § 12-60-3370 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 60 - South Carolina Revenue Procedures Act|Section 12-60-3370. Bond required prior to appeal to court of appeals.

 Except as otherwise provided, a taxpayer shall pay, or post a bond for, all taxes, not including penalties or civil fines, determined to be due by the administrative law judge before appealing the decision to the court of appeals. For property tax cases covered by Section 12-60-2140 or 12-60-2550, the taxpayer need pay only the amount assessed pursuant to the appropriate section.  HISTORY: 1995 Act No. 60, Section 4A; 2000 Act No. 399, Section 3(M)(1), eff August 17, 2000; 2003 Act No. 69, Section 3.HH, eff June 18, 2003; 2006 Act No. 387, Section 12, eff July 1, 2006.  Editor's Note  2006 Act No. 387, Section 53, provides as follows:  "This act is intended to provide a uniform procedure for contested cases and appeals from administrative agencies and to the extent that a provision of this act conflicts with an existing statute or regulation, the provisions of this act are controlling."  2006 Act No. 387, Section 57, provides as follows:  "This act takes effect on July 1, 2006, and applies to any actions pending on or after the effective date of the act. No pending or vested right, civil action, special proceeding, or appeal of a final administrative decision exists under the former law as of the effective date of this act, except for appeals of Department of Health and Environmental Control Ocean and Coastal Resource Management and Environmental Quality Control permits that are before the Administrative Law Court on the effective date of this act and petitions for judicial review that are pending before the circuit court. For those actions only, the department shall hear appeals from the administrative law judges and the circuit court shall hear pending petitions for judicial review in accordance with the former law. Thereafter, any appeal of those actions shall proceed as provided in this act for review. For all other actions pending on the effective date of this act, the action proceeds as provided in this act for review."
SC Code § 12-60-3380 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 60 - South Carolina Revenue Procedures Act|Section 12-60-3380. Appeal of decision to court of appeals.

 Except as otherwise provided in this chapter, a party may appeal a decision of the Administrative Law Court to the court of appeals. Appeal of a decision of the Administrative Law Court must be made in accordance with Section 1-23-610(B).  HISTORY: 1995 Act No. 60, Section 4A; 2003 Act No. 69, Section 3.HH, eff June 18, 2003; 2006 Act No. 387, Section 13, eff July 1, 2006.  Editor's Note  2006 Act No. 387, Section 53, provides as follows:  "This act is intended to provide a uniform procedure for contested cases and appeals from administrative agencies and to the extent that a provision of this act conflicts with an existing statute or regulation, the provisions of this act are controlling."  2006 Act No. 387, Section 57, provides as follows:  "This act takes effect on July 1, 2006, and applies to any actions pending on or after the effective date of the act. No pending or vested right, civil action, special proceeding, or appeal of a final administrative decision exists under the former law as of the effective date of this act, except for appeals of Department of Health and Environmental Control Ocean and Coastal Resource Management and Environmental Quality Control permits that are before the Administrative Law Court on the effective date of this act and petitions for judicial review that are pending before the circuit court. For those actions only, the department shall hear appeals from the administrative law judges and the circuit court shall hear pending petitions for judicial review in accordance with the former law. Thereafter, any appeal of those actions shall proceed as provided in this act for review. For all other actions pending on the effective date of this act, the action proceeds as provided in this act for review."
SC Code § 12-60-3390 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 60 - South Carolina Revenue Procedures Act|Section 12-60-3390. Dismissal of action covered by chapter brought in circuit court.

 If a taxpayer brings an action covered by this chapter in circuit court, the circuit court shall dismiss the case without prejudice.  HISTORY: 1995 Act No. 60, Section 4A; 2003 Act No. 69, Section 3.HH, eff June 18, 2003; 2006 Act No. 387, Section 14, eff July 1, 2006.  Editor's Note  2006 Act No. 387, Section 53, provides as follows:  "This act is intended to provide a uniform procedure for contested cases and appeals from administrative agencies and to the extent that a provision of this act conflicts with an existing statute or regulation, the provisions of this act are controlling."  2006 Act No. 387, Section 57, provides as follows:  "This act takes effect on July 1, 2006, and applies to any actions pending on or after the effective date of the act. No pending or vested right, civil action, special proceeding, or appeal of a final administrative decision exists under the former law as of the effective date of this act, except for appeals of Department of Health and Environmental Control Ocean and Coastal Resource Management and Environmental Quality Control permits that are before the Administrative Law Court on the effective date of this act and petitions for judicial review that are pending before the circuit court. For those actions only, the department shall hear appeals from the administrative law judges and the circuit court shall hear pending petitions for judicial review in accordance with the former law. Thereafter, any appeal of those actions shall proceed as provided in this act for review. For all other actions pending on the effective date of this act, the action proceeds as provided in this act for review."
SC Code § 12-61-10 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 61 - Suits To Clear Tax Titles|Section 12-61-10. Persons who may institute action to clear tax title.

 Any county of this State, the forfeited land commission or other similar authority of any such county, any person or the executors, administrators, successors, assigns or grantees thereof, which has purchased at or acquired through a tax sale and obtained title to any real or personal property, may bring an action in the court of common pleas of such county for the purpose of barring all other claims thereto.  HISTORY: 1962 Code Section 65-3301; 1952 Code Section 65-3301; 1942 Code Section 2170-1; 1934 (38) 1563; 1941 (42) 58.
SC Code § 12-61-20 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 61 - Suits To Clear Tax Titles|Section 12-61-20. Procedure; defendants.

 Such action shall be commenced, conducted and concluded by decree as are similar actions in such court and there may be made defendants to the action the former owner of such property, his heirs, executors, administrators, successors or assigns and any other person or legal entity who has or claims any right, title, claim, interest or lien in or to such property, to the end that such rights, titles, interests, claims or liens may be adjudicated in such action and forever barred by the judgment and decree of the court if such are found to be junior or subsequent to the title of the county or any person purchasing at or acquiring title to property through a tax sale.  HISTORY: 1962 Code Section 65-3302; 1952 Code Section 65-3302; 1942 Code Section 2170-1; 1934 (38) 1563; 1941 (42) 58.
SC Code § 12-61-30 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 61 - Suits To Clear Tax Titles|Section 12-61-30. Laws applicable to proceedings.

 The proceeding authorized in this chapter shall be subject to the rules and laws governing the procedure and conduct of similar proceedings, including the laws governing service of process and the publication thereof against absent or unknown defendants.  HISTORY: 1962 Code Section 65-3303; 1952 Code Section 65-3303; 1942 Code Section 2170-1; 1934 (38) 1563; 1941 (42) 58.
SC Code § 12-61-40 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 61 - Suits To Clear Tax Titles|Section 12-61-40. Judgment for defendant may be conditioned on payment of taxes.

 In any decree or judgment of the court in an action brought by the county, the forfeited land commission or other similar authority wherein it may be found that a person has a superior title to that of the county, the forfeited land commission or other similar authority, the judgment in favor of such person shall be upon condition that the taxes and penalties thereupon on account of which the property was sold and all taxes which have accrued since such sale and the penalties thereupon be paid in full within sixty days after the date of such judgment and the court shall order the sale of the property in the manner of other judicial sales in default of such payment. From the proceeds of such sale such taxes, costs and penalties shall be first paid.  HISTORY: 1962 Code Section 65-3304; 1952 Code Section 65-3304; 1942 Code Section 2170-1; 1934 (38) 1563; 1941 (42) 58.
SC Code § 12-61-50 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 61 - Suits To Clear Tax Titles|Section 12-61-50. Costs when property was purchased for less than one thousand dollars.

 Whenever an action shall be brought under the provisions of this chapter relating to property for which the plaintiff paid less than the sum of one thousand dollars, all costs due shall be only one half of those ordinarily allowed.  HISTORY: 1962 Code Section 65-3305; 1952 Code Section 65-3305; 1942 Code Section 2170-1; 1934 (38) 1563; 1941 (42) 58.
SC Code § 12-61-60 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 61 - Suits To Clear Tax Titles|Section 12-61-60. Construction.

 This chapter shall be liberally construed to the end that it shall afford a complete remedy to any plaintiff claiming property by forfeiture unto him for nonpayment of taxes or by acquisition at or through a tax sale, so that he can under this chapter obtain a final and complete adjudication of the nature and extent of the title thereto and, in any event, procure a valid sale of the property from the proceeds of which the unpaid taxes shall be paid.  HISTORY: 1962 Code Section 65-3306; 1952 Code Section 65-3306; 1942 Code Section 2170-1; 1934 (38) 1563; 1941 (42) 58.
SC Code § 12-62-10 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 62 - South Carolina Motion Picture Incentive Act|Section 12-62-10. Citation of chapter.

 This chapter may be cited as the "South Carolina Motion Picture Incentive Act".  HISTORY: 2004 Act No. 299, Section 2, eff July 1, 2004; 2005 Act No. 56, Section 1, eff May 9, 2005, applicable to taxable years beginning July 1, 2004; 2008 Act No. 313, Section 7, eff June 12, 2008; 2008 Act No. 359, Section 4, eff July 1, 2008.
SC Code § 12-62-20 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 62 - South Carolina Motion Picture Incentive Act|Section 12-62-20. Definitions.

 For purposes of this chapter:  (1) "Company" means a corporation, partnership, limited liability company, or other business entity.  (2) "Department" means the Department of Parks, Recreation and Tourism.  (3) "Motion picture" means a feature-length film, video, television series, or commercial made in whole or in part in South Carolina, and intended for national theatrical or television viewing or as a television pilot produced by a motion picture production company. The term "motion picture" does not include the production of television coverage of news and athletic events or a production produced by a motion picture production company if records, as required by 18 U.S.C. 2257, are to be maintained by that motion picture production company with respect to any performer portrayed in that single media or multimedia program.  (4) "Motion picture production company" means a company engaged in the business of producing motion pictures intended for a national theatrical release or for television viewing. "Motion picture production company" does not mean or include a company owned, affiliated, or controlled, in whole or in part, by a company or person that is in default on a loan made by the State or a loan guaranteed by the State.  (5) "Payroll" means salary, wages, or other compensation subject to South Carolina income tax withholdings.  (6) "Director" means the director of the Department of Parks, Recreation and Tourism, or his designee.  HISTORY: 2004 Act No. 299, Section 2, eff July 1, 2004; 2005 Act No. 56, Section 1, eff May 9, 2005, applicable to taxable years beginning July 1, 2004; 2008 Act No. 313, Section 7, eff June 12, 2008; 2008 Act No. 359, Section 4, eff July 1, 2008.
SC Code § 12-62-30 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 62 - South Carolina Motion Picture Incentive Act|Section 12-62-30. Exemption from state and local sales and use taxes.

 A motion picture production company that intends to expend in the aggregate two hundred fifty thousand dollars or more in connection with the filming or production of one or more motion pictures in the State of South Carolina within a consecutive twelve-month period, upon making application for, meeting the requirements of, and receiving written certification of that designation from the department as provided in this chapter, shall be relieved from the payment of state and local sales and use taxes administered and collected by the Department of Revenue on funds expended in South Carolina in connection with the filming or production of a motion picture or pictures. The production of television coverage of news and athletic events is specifically excluded from the provisions of this chapter.  HISTORY: 2004 Act No. 299, Section 2, eff July 1, 2004; 2005 Act No. 56, Section 1, eff May 9, 2005, applicable to taxable years beginning July 1, 2004; 2008 Act No. 313, Section 7, eff June 12, 2008; 2008 Act No. 359, Section 4, eff July 1, 2008.
SC Code § 12-62-40 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 62 - South Carolina Motion Picture Incentive Act|Section 12-62-40. Certification of exemption; reporting expenditures; failure to expend requisite amount.

 (A) A motion picture production company that intends to film all or parts of a motion picture in South Carolina and desires to be relieved from the payment of the state and local sales and use taxes, administered and collected by the Department of Revenue, as provided in this chapter shall provide an estimate of total expenditures expected to be made in South Carolina in connection with the filming or production of the motion picture. The estimate of expenditures must be filed with the department before the commencement of filming in South Carolina.  (B) At the time the motion picture production company provides the estimate of expenditures to the department, it also shall designate a member or representative of the motion picture production company to work with the department and the Department of Revenue on reporting of expenditures and other information necessary to take advantage of the tax relief afforded by this chapter.  (C)(1) An application for the tax relief provided by this chapter must be accepted only from those motion picture production companies that report anticipated expenditures in the State in the aggregate equal to or exceeding two hundred fifty thousand dollars in connection with the filming or production of one or more motion pictures in the State within a consecutive twelve-month period.  (2) The application must be approved by the director.  (3) Once the application is approved by the director, the Department of Revenue shall issue a sales and use tax exemption certificate to the motion picture production company as evidence of the exemption. The exemption is effective on the date the application is approved by the director.  (D) A motion picture production company that is approved and receives a sales and use tax exemption certificate but fails to expend two hundred fifty thousand dollars within a consecutive twelve-month period is liable for the sales and use taxes that would have been paid had the approval not been granted; except, that the motion picture production company must be given a sixty-day period in which to pay the sales and use taxes without incurring penalties. The sales and use taxes are considered due as of the date the tangible personal property was purchased in or brought into South Carolina for use, storage, or consumption.  (E) Upon completion of the motion picture, the motion picture production company must return the sales and use tax exemption certificate to the Department of Revenue and submit a report to the department of the actual expenditures made in South Carolina in connection with the filming or production of the motion picture.  HISTORY: 2004 Act No. 299, Section 2, eff July 1, 2004; 2005 Act No. 56, Section 1, eff May 9, 2005, applicable to taxable years beginning July 1, 2004; 2008 Act No. 313, Section 7, eff June 12, 2008; 2008 Act No. 359, Section 4, eff July 1, 2008.
SC Code § 12-62-55 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 62 - South Carolina Motion Picture Incentive Act|Section 12-62-55. Assignment of rebate payments to designated trustee; election form; time for filing for assignment.

 At the time the motion picture production company is certified by the department, it may make an irrevocable assignment of future payments attributable to the rebates made pursuant to Section 12-62-40 or 12-62-50 to a designated trustee. For purposes of this chapter, "designated trustee" means the single financier or financial institution designated by the council to receive all assignments of payments made pursuant to this chapter and to the terms of an agreement entered into by the qualifying motion picture production company. If a qualifying motion picture production company elects to assign payments to the designated trustee, the election must be made on a form provided by the department, including a waiver of confidentiality pursuant to Section 12-54-240, and the payments may be paid only to the designated trustee. The qualifying motion picture production company must file an application for the assignment with the director no later than thirty days after filming begins in South Carolina.  HISTORY: 2005 Act No. 56, Section 1, eff May 9, 2005, applicable to taxable years beginning July 1, 2004; 2008 Act No. 313, Section 7, eff June 12, 2008; 2008 Act No. 359, Section 4, eff July 1, 2008.
SC Code § 12-62-80 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 62 - South Carolina Motion Picture Incentive Act|Section 12-62-80. South Carolina Film Foundation.

 The department may form a South Carolina Film Foundation to solicit donations for the recruitment of motion pictures in furtherance of the purposes of this chapter.  HISTORY: 2004 Act No. 299, Section 2, eff July 1, 2004; 2005 Act No. 56, Section 1, eff May 9, 2005, applicable to taxable years beginning July 1, 2004; 2008 Act No. 313, Section 7, eff June 12, 2008; 2008 Act No. 359, Section 4, eff July 1, 2008.
SC Code § 12-62-90 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 62 - South Carolina Motion Picture Incentive Act|Section 12-62-90. Credit roll statement; right to refuse credit.

 The end credit roll of a motion picture that utilizes a South Carolina tax credit or rebate must recognize the State of South Carolina with the following statement: "Filmed in South Carolina pursuant to the South Carolina Motion Picture Incentive Act", except that the State of South Carolina reserves the right to refuse the use of South Carolina's name in the credits of a motion picture filmed or produced in the State.  HISTORY: 2004 Act No. 299, Section 2, eff July 1, 2004; 2005 Act No. 56, Section 1, eff May 9, 2005, applicable to taxable years beginning July 1, 2004; 2008 Act No. 313, Section 7, eff June 12, 2008; 2008 Act No. 359, Section 4, eff July 1, 2008.
SC Code § 12-62-95 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 62 - South Carolina Motion Picture Incentive Act|Section 12-62-95. Inapplicability of chapter for works appealing to the prurient interest.

 The provisions of this chapter do not apply if the motion picture or television production that is made in whole or in part in South Carolina is found to contain scenes the average person, applying contemporary state community standards would find that the work, taken as a whole, appeals to the prurient interest, whether the work depicts or describes, in a patently offensive way, sexual conduct, and whether the work, taken as a whole, lacks serious literary, artistic, political, or scientific value. The department and the South Carolina Film Commission may not award any benefit offered by this chapter to a motion picture production company producing such motion picture.  HISTORY: 2013 Act No. 26, Section 3, eff May 8, 2013.
SC Code § 12-62-100 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 62 - South Carolina Motion Picture Incentive Act|Section 12-62-100. Rules and regulations.

 To the extent not already provided, the department may adopt rules and promulgate regulations to carry out the intent and purposes of this chapter.  HISTORY: 2004 Act No. 299, Section 2, eff July 1, 2004; 2005 Act No. 56, Section 1, eff May 9, 2005, applicable to taxable years beginning July 1, 2004; 2008 Act No. 313, Section 7, eff June 12, 2008; 2008 Act No. 359, Section 4, eff July 1, 2008.
SC Code § 12-63-10 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 63 - Energy Freedom And Rural Development Act|Section 12-63-10. Citation of chapter.

 This chapter may be cited as the "Energy Freedom and Rural Development Act".  HISTORY: 2007 Act No. 83, Section 10.A, eff June 19, 2007.
SC Code § 12-63-30 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 63 - Energy Freedom And Rural Development Act|Section 12-63-30. Biodiesel fuel at state-owned diesel fueling facilities.

 A state-owned diesel fueling facility shall provide fuel containing at least five percent biodiesel fuel in all diesel pumps.  HISTORY: 2007 Act No. 83, Section 10.A, eff June 19, 2007.  Editor's Note  2007 Act No. 83, Section 10.B, provides as follows:  "All state-owned diesel fueling facilities must be in compliance with Section 12-63-30 by January 1, 2008."