reglab/housing_qa huggingface dataset:
SC Code § 12-21-4130 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 21 - Stamp And Business License Tax|Section 12-21-4130. Seizure of bingo equipment and cards.

 The department may seize bingo equipment or cards found in the possession of a promoter, a licensed nonprofit organization, or player which have been manufactured, altered, or changed in a manner so as to no longer make bingo a game of chance as defined in this article.  HISTORY: 1996 Act No. 449, Section 1.
SC Code § 12-21-4140 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 21 - Stamp And Business License Tax|Section 12-21-4140. Penalties.

 A penalty of up to five thousand dollars and revocation of the license at the discretion of the department may be imposed for a violation of this article. Each violation and each day in violation of a provision of this article constitutes a separate offense.  HISTORY: 1996 Act No. 449, Section 1.
SC Code § 12-21-4150 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 21 - Stamp And Business License Tax|Section 12-21-4150. Posing as bingo player; unauthorized bingo supplies.

 A person who poses as a bingo player or a person who conspires to have a person pose as a bingo player with the intent to defraud regular customers of the game, or a person who is using unauthorized bingo supplies, is guilty of a felony and, upon conviction, must be imprisoned not more than five years or fined not more than five thousand dollars, or both.  HISTORY: 1996 Act No. 449, Section 1.
SC Code § 12-21-4160 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 21 - Stamp And Business License Tax|Section 12-21-4160. Inspection of books, papers, records, and other materials.

 The department or its designated agent or representative may enter upon the premises where bingo is played or the business premises of another person and examine books, papers, records, memoranda, commodities, or other things bearing upon the amount of taxes or fees payable or the proper conduct of a game and secure from the taxpayer or other person information directly or indirectly for the enforcement of this article.  HISTORY: 1996 Act No. 449, Section 1.
SC Code § 12-21-4170 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 21 - Stamp And Business License Tax|Section 12-21-4170. Compromise of criminal or civil action.

 The department, in its discretion, may compromise a criminal or civil action arising under the provisions of this article either before or after prosecution has begun.  HISTORY: 1996 Act No. 449, Section 1.
SC Code § 12-21-4180 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 21 - Stamp And Business License Tax|Section 12-21-4180. Collection of taxes and fees not to be stayed or prevented.

 The collection of the taxes and fees imposed by this article must not be stayed or prevented by an injunction, writ, or order issued by a court or its judge.  HISTORY: 1996 Act No. 449, Section 1.
SC Code § 12-21-4190 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 21 - Stamp And Business License Tax|Section 12-21-4190. Bingo card charges; distribution of revenues.

 (A) The department shall charge and retain ten cents for each dollar of face value for each bingo card sold for AA, B, D, and E licenses. The department shall charge and retain five cents for each dollar of face value for each bingo card sold for an F license. The department shall charge and retain four cents for each dollar of face value for each bingo card sold for a C license.  (B) The revenue retained must be distributed as follows:  (1) twenty-eight percent of the revenue must be distributed to the sponsoring charity for which the bingo cards were purchased. The department shall make the distribution to the sponsoring charity by the last day of the next month following the month the revenue was collected. Distributions pursuant to this subsection must be reduced by any delinquent debts as defined in the Setoff Debt Collection Act;  (2) seventy-two percent pursuant to Section 12-21-4200.  (C) The provisions of subsection (B) do not apply to holders of Class F licenses. The entire amount of revenue remitted pursuant to Section 12-21-4190 by Class F licensees shall be distributed pursuant to Section 12-21-4200.  HISTORY: 1996 Act No. 449, Section 1; 1998 Act No. 285, Section 4C; 2006 Act No. 357, Section 1, eff July 1, 2007; 2006 Act No. 359, Section 1, eff July 1, 2006; 2016 Act No. 254 (H.5034), Section 7, eff June 7, 2016.  Effect of Amendment  2016 Act No. 254, Section 7, in (B)(1), substituted "twenty-eight percent" for "twenty-six percent" and "pursuant to this" for "under this"; and in (B)(2), substituted "seventy-two percent" for "seventy-four percent".
SC Code § 12-21-4210 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 21 - Stamp And Business License Tax|Section 12-21-4210. Sale or transfer of bingo cards.

 Bingo cards may not be sold or transferred between licensed organizations, between distributors, or between manufacturers. All unused bingo cards may be returned to the department for refund and destruction. The department is required to refund only the amount retained by the department previously based on the face value of each card and does not include the manufacturer's price or transportation charges to the consignee at destination and such additional charges. If an organization operating a bingo game ceases operation within fifteen days from the purchase of the last voucher and the voucher remains outstanding, the department shall accept the returned paper and credit the value of returned paper against the outstanding voucher. The organization then shall pay the balance of the voucher less the value of returned paper.  HISTORY: 1996 Act No. 449, Section 1; 2002 Act No. 334, Section 16J, eff October 1, 2002.
SC Code § 12-21-4220 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 21 - Stamp And Business License Tax|Section 12-21-4220. Bingo card design and requirements.

 Bingo cards shall meet the design and requirements of the department. The use of the cards is evidence of the payment of the license tax imposed upon bingo cards by this article.  HISTORY: 1996 Act No. 449, Section 1.
SC Code § 12-21-4230 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 21 - Stamp And Business License Tax|Section 12-21-4230. Bonds.

 Manufacturers, promoters, organizations, or distributors of bingo cards are required to furnish bond in an amount approved by the department to ensure faithful compliance with the regulations of the department.  HISTORY: 1996 Act No. 449, Section 1.
SC Code § 12-21-4240 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 21 - Stamp And Business License Tax|Section 12-21-4240. License to manufacture, distribute or use bingo cards.

 Each manufacturer, distributor, organization, or promoter must be licensed to manufacture or distribute, or use bingo cards. The department shall charge an annual license fee of five thousand dollars for each manufacturer and two thousand dollars for each distributor. A license issued by the department under this section is renewable annually unless canceled or terminated. No license issued under this section is transferable or assignable.  HISTORY: 1996 Act No. 449, Section 1.
SC Code § 12-21-4250 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 21 - Stamp And Business License Tax|Section 12-21-4250. Dual roles.

 A bingo card manufacturer may not be licensed to operate a game as a bingo card distributor or as a promoter. A bingo card distributor may not be a manufacturer, a licensed nonprofit organization, or promoter. A licensed nonprofit organization or a promoter may not be a manufacturer or distributor.  HISTORY: 1996 Act No. 449, Section 1.
SC Code § 12-21-4260 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 21 - Stamp And Business License Tax|Section 12-21-4260. Background investigations.

 A person licensed as a bingo manufacturer, distributor, organization, or promoter shall submit to a background investigation. This includes each partner of a partnership and each director and officer and all stockholders of ten percent or more in a parent or subsidiary corporation of a bingo card manufacturer, distributor, organization, or promoter. The department has sole discretion to issue a license based on the background investigation.  HISTORY: 1996 Act No. 449, Section 1.
SC Code § 12-21-4270 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 21 - Stamp And Business License Tax|Section 12-21-4270. Application to obtain bingo cards.

 Each licensed nonprofit organization or promoter, in the name of a licensed organization, may obtain bingo cards approved by the department by making application and remitting sixteen and one-half percent of the total face value of the cards to be purchased. Payment to the State for the issuance of bingo cards must be made by check, certified check, any electronic method, or cash within fifteen days of receipt of the application. If payment is made by check and the check is returned by the bank for any reason, the organization or promoter then is required to make payment to the department by certified funds for the remainder of the time that the bingo session is in operation. Upon receipt of the application, the department shall notify a licensed distributor who has purchased bingo cards from a licensed manufacturer that the licensed distributor may release the face value of the bingo cards requested to the licensed organization or promoter. However, no additional bingo cards must be released until payment is received for the prior application of bingo cards. The department is required to set forth procedures to ensure that there is a crosscheck between manufacturers, distributors, and licensed nonprofit organizations or promoters. A quarterly return is required by each manufacturer, distributor, and licensed nonprofit organization or promoter on or before the last day of the month following the close of the calendar quarter outlining those items the department determines necessary to verify the sale and distribution of bingo cards. The sale of bingo cards and entrance fees provided by Section 12-21-4030 are not subject to the admissions tax provided by Section 12-21-2420.  HISTORY: 1996 Act No. 449, Section 1; 2002 Act No. 334, Section 16K, eff October 1, 2002.
SC Code § 12-21-4275 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 21 - Stamp And Business License Tax|Section 12-21-4275. Prohibitions on bingo card or ticket transfers.

 The transfer of a bingo card or ticket by a manufacturer or bingo ticket manufacturer to a person other than a licensed distributor is prohibited. The transfer of a bingo card or ticket by a distributor to a person other than a licensed bingo promoter or a licensed bingo nonprofit organization is prohibited. The transfer of a bingo card or ticket by a distributor to a promoter or bingo nonprofit organization that does not have a voucher covering the bingo ticket or bingo card is prohibited.  HISTORY: 2004 Act No. 172, Section 10, eff August 2, 2003.
SC Code § 12-21-4280 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 21 - Stamp And Business License Tax|Section 12-21-4280. Revocation of license.

 (A) The department may revoke a license issued under this article if it finds that a licensed nonprofit organization is not in compliance with the exemption requirements of the Internal Revenue Code.  (B) A license revoked under this section must not be reissued until a new application is made and the department determines that the applicant is complying with the applicable provisions of the Internal Revenue Code.  (C) The department may promulgate regulations to enforce this section.  HISTORY: 1996 Act No. 449, Section 1.
SC Code § 12-21-4295 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 21 - Stamp And Business License Tax|Section 12-21-4295. Proceeds expended within state.

 Proceeds after expenses derived from the game of bingo within South Carolina must not be expended for the benefit of charitable organizations located outside this State.  HISTORY: 1996 Act No. 449, Section 1.
SC Code § 12-21-4300 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 21 - Stamp And Business License Tax|Section 12-21-4300. Severability.

 If any section, subsection, paragraph, subparagraph, sentence, clause, phrase, or word of this article is for any reason held to be unconstitutional or invalid, such holding shall not affect the constitutionality or validity of the remaining portions of this article, the General Assembly hereby declaring that it would have passed this article, and each and every section, subsection, paragraph, subparagraph, sentence, clause, phrase, and word thereof, irrespective of the fact that any one or more other sections, subsections, paragraphs, subparagraphs, sentences, clauses, phrases, or words hereof may be declared to be unconstitutional, invalid, or otherwise ineffective.  HISTORY: 2002 Act No. 334, Section 16L, eff October 1, 2002.
SC Code § 12-21-4320 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 21 - Stamp And Business License Tax|Section 12-21-4320. Bingo webpage.

 (A) The department shall establish a bingo webpage on its own website, for the purpose of serving as a clearinghouse for information and access to the Bingo Tax Act and its implementation and regulation. The link also must contain access to information pertaining to licenses, the manner in which to file complaints, and clarifying issues the department finds in connection with violations of the Bingo Tax Act.  (B) In addition to the purposes set forth in subsection (A), the webpage also must include a process for submitting questions to the bingo division of the department.  HISTORY: 2016 Act No. 254 (H.5034), Section 1, eff June 7, 2016.
SC Code § 12-21-5010 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 21 - Stamp And Business License Tax|Section 12-21-5010. Short title.

 This article may be cited as "The Marijuana and Controlled Substance Tax Act".  HISTORY: 1993 Act No. 164, Part II, Section 70A.
SC Code § 12-21-5020 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 21 - Stamp And Business License Tax|Section 12-21-5020. Definitions.

 As used in this article:  (1) "Marijuana' means any marijuana, whether real or counterfeit, as defined in Section 44-53-110, that is held, possessed, transported, transferred, sold, or offered to be sold in violation of the laws of this State.  (2) "Controlled substance" means a drug or substance, whether real or counterfeit, as defined in Section 44-53-110, that is held, possessed, transported, transferred, sold, or offered to be sold in violation of the laws of this State. "Controlled substance" does not include marijuana.  (3) "Dealer" means a person who in violation of the laws of this State manufactures, produces, ships, transports, or imports into South Carolina or in any manner acquires or possesses more than forty-two and one-half grams of marijuana, or seven or more grams of a controlled substance, or ten or more dosage units of a controlled substance which is not sold by weight.  (4) "Department" means the South Carolina Department of Revenue.  HISTORY: 1993 Act No. 164, Part II, Section 70A.
SC Code § 12-21-5030 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 21 - Stamp And Business License Tax|Section 12-21-5030. Department to administer article, collect taxes; dealers not required to give identifying information.

 The department shall administer the provisions of this article. Payments required by this article must be made to the department on the form provided by it. Dealers are not required to give their name, address, social security number, or other identifying information on the form. The department shall collect all taxes under this article.  HISTORY: 1993 Act No. 164, Part II, Section 70A.
SC Code § 12-21-5040 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 21 - Stamp And Business License Tax|Section 12-21-5040. Department to promulgate regulations and adopt uniform system of stamps, labels, or other indicia for taxed marijuana and controlled substances.

 The department may promulgate regulations necessary to enforce this article. The department shall adopt a uniform system of providing, affixing, and displaying official stamps, official labels, or other official indicia for marijuana and controlled substances on which a tax is imposed.  HISTORY: 1993 Act No. 164, Part II, Section 70A.
SC Code § 12-21-5050 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 21 - Stamp And Business License Tax|Section 12-21-5050. Dealer not to possess taxed marijuana or controlled substance without evidence that tax was paid.

 No dealer may possess any marijuana or controlled substance upon which a tax is imposed unless the tax has been paid on the marijuana or other controlled substance as evidenced by a stamp or other official indicia.  HISTORY: 1993 Act No. 164, Part II, Section 70A.
SC Code § 12-21-5060 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 21 - Stamp And Business License Tax|Section 12-21-5060. Article not provide immunity from criminal prosecution.

 Nothing in this article may provide immunity for a dealer from criminal prosecution pursuant to the laws of this State.  HISTORY: 1993 Act No. 164, Part II, Section 70A.
SC Code § 12-21-5070 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 21 - Stamp And Business License Tax|Section 12-21-5070. Person lawfully in possession not required to pay tax.

 Nothing in this article requires persons lawfully in possession of marijuana or a controlled substance to pay the tax required under this article.  HISTORY: 1993 Act No. 164, Part II, Section 70A.
SC Code § 12-21-5080 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 21 - Stamp And Business License Tax|Section 12-21-5080. Quantity measured by weight or dosage; diluted quantities.

 For the purpose of calculating the tax under Section 12-21-5090, a quantity of marijuana or other controlled substance is measured by the weight of the substance whether pure, impure, or dilute, or by dosage units when the substance is not sold by weight, in the dealer's possession. A quantity of a controlled substance is dilute if it consists of a detectable quantity of pure controlled substance and any excipients or fillers.  HISTORY: 1993 Act No. 164, Part II, Section 70A.
SC Code § 12-21-5090 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 21 - Stamp And Business License Tax|Section 12-21-5090. Tax imposed; rate.

 A tax is imposed on marijuana and controlled substances as defined in Section 12-21-5020 at the following rate:  (1) on each gram of marijuana, or portion of a gram, three dollars fifty cents;  (2) on each gram of controlled substance, or portion of a gram, two hundred dollars;  (3) on each fifty dosage units of a controlled substance that is not sold by weight, or portion of fifty dosage units, two thousand dollars.  HISTORY: 1993 Act No. 164, Part II, Section 70A.
SC Code § 12-21-6000 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 21 - Stamp And Business License Tax|Section 12-21-6000. Violation is misdemeanor; imprisonment, fine, civil penalty.

 (A) A dealer who violates this article must pay a penalty of one hundred percent of the tax in addition to the tax imposed by Section 12-21-5090. The penalty must be collected as part of the tax.  (B) In addition to the tax penalty imposed, a dealer distributing or possessing marijuana or controlled substances without affixing the appropriate stamps, labels, or other indicia is guilty of a misdemeanor and, upon conviction, must be imprisoned not more than five years or fined not more than ten thousand dollars, or both.  HISTORY: 1993 Act No. 164, Part II, Section 70A.
SC Code § 12-21-6010 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 21 - Stamp And Business License Tax|Section 12-21-6010. Stamps, labels or other indicia to be purchased from department at face value.

 Official stamps, labels, or other indicia to be affixed to all marijuana or controlled substances must be purchased from the department. The purchaser shall pay one hundred percent of face value for each stamp, label, or other indicia at the time of the purchase.  HISTORY: 1993 Act No. 164, Part II, Section 70A.
SC Code § 12-21-6020 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 21 - Stamp And Business License Tax|Section 12-21-6020. Dealer to have indicia evidence tax payment affixed; indicia may be used once; taxes due and payable immediately upon acquisition or possession.

 (A) When a dealer purchases, acquires, transports, or imports into this State marijuana or controlled substances on which a tax is imposed by Section 12-21-5090, and if the indicia evidencing the payment of the tax have not already been affixed, the dealer shall have them permanently affixed on the marijuana or controlled substance immediately after receiving the substance. Each stamp or other official indicia may be used only once.  (B) Taxes imposed upon marijuana or controlled substances by this article are due and payable immediately upon acquisition or possession in this State by a dealer.  HISTORY: 1993 Act No. 164, Part II, Section 70A.
SC Code § 12-21-6030 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 21 - Stamp And Business License Tax|Section 12-21-6030. Assessment for dealer not possessing valid indicia is jeopardy assessment.

 An assessment for a dealer not possessing valid stamps or other official indicia showing that the tax has been paid is considered a jeopardy assessment or collection, as provided in Article 3 of Chapter 53 of this title.  HISTORY: 1993 Act No. 164, Part II, Section 70A.
SC Code § 12-21-6040 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 21 - Stamp And Business License Tax|Section 12-21-6040. Confidentiality of information on report or return; limited evidentiary use; publication of statistics permitted; violations and penalties.

 (A) The department or a public employee may not reveal facts contained in a report or return required by this article or any information obtained from a dealer. Information contained in a report or return or obtained from a dealer may not be used against the dealer in a criminal proceeding, unless independently obtained, except in connection with a proceeding involving taxes due under this article from the dealer making the return.  (B) A person who violates this section is guilty of a felony and, upon conviction, must be imprisoned not more than five years or fined not more than ten thousand dollars, or both.  (C) This section does not prohibit the department from publishing statistics that do not disclose the identity of dealers or the contents of particular returns or reports.  HISTORY: 1993 Act No. 164, Part II, Section 70A.
SC Code § 12-21-6050 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 21 - Stamp And Business License Tax|Section 12-21-6050. Tax proceeds credited to general fund of state.

 The department shall credit the proceeds of the tax levied by this article to the general fund of the State.  HISTORY: 1993 Act No. 164, Part II, Section 70A.
SC Code § 12-21-6510 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 21 - Stamp And Business License Tax|Section 12-21-6510. Short title.

 This article may be cited as the "Tourism Infrastructure Admissions Tax Act".  HISTORY: 1997 Act No. 109, Section 1.