reglab/housing_qa huggingface dataset:
SC Code § 41-31-20 (2021)
2021 South Carolina Code of Laws|Title 41 - Labor and Employment|Chapter 31 - Contributions And Payments To The Unemployment Trust Fund|Section 41-31-20. Employers' accounts.

 (A) The department shall maintain a separate account for each employer and shall accurately record the data used to determine an employer's experience for the purpose of rate assignments. Nothing in Chapters 27 through 41 of this title shall be construed to grant any employer or individual in his service prior claims or rights to the amounts paid by him into the fund either on his behalf or on behalf of such individuals. Benefits paid to an eligible individual shall be charged, in the amounts provided in Chapters 27 through 41 of this title, against the accounts of his most recent employer. No employer shall be deemed as the most recent employer for the purpose of this section unless the eligible person to whom benefits are paid earned wages in the employ of the employer equal to at least eight times the weekly benefit amount of the eligible claimant.  (B) Any two or more qualified employers in the same or a related trade, occupation, profession, or enterprise, or having a common financial interest may apply to the department to establish a joint account or to merge their several individual accounts in a joint account. The department shall promulgate regulations for the establishment, maintenance, and dissolution of joint accounts. A joint account shall be maintained as if it constituted a single employer's account.  (C) The department shall promulgate regulations concerning the manner in which benefits shall be charged against the accounts of several employers for whom an individual performed employment at the same time. However, in the event benefits paid to an individual are based on wages paid by one or more employers who were liable for payments in lieu of contributions and on wages paid by one or more employers who were liable for payment of contributions, the amount in benefits charged to the account of the most recent employer shall not exceed the amount of benefits which would have been paid solely by reason of the base period wages paid by employers who were liable for payment of contributions.  (D) Nothing in this article shall be construed to limit benefits payable pursuant to Chapter 35 of this title.  HISTORY: 1962 Code Section 68-172; 1952 Code Section 68-172; 1942 Code Section 7035-87; 1936 (39) 1716; 1939 (41) 487; 1941 (42) 369; 1949 (46) 582; 1950 (46) 2014; 1971 (57) 950, 993; 2010 Act No. 234, Section 1, eff January 1, 2011; 2011 Act No. 63, Section 2, eff June 14, 2011.  Effect of Amendment  The 2010 amendment added the subsection identifiers, substituted "department" for "Commission" throughout, in first sentence of subsection (C) substituted a reference to regulations for rules, and made nonsubstantive changes.  The 2011 amendment in subsection (A) substituted "accurately record the data used to determine an employer's experience for the purpose of rate assignments" for "credit the account of each with all the contributions paid on his behalf, but" in the first sentence.
SC Code § 41-31-30 (2021)
2021 South Carolina Code of Laws|Title 41 - Labor and Employment|Chapter 31 - Contributions And Payments To The Unemployment Trust Fund|Section 41-31-30. Classification of employers.

 The department annually shall classify employers in accordance with their actual experience of the total taxable wages reported and with respect to benefits charged against their accounts to set contribution rates that reflect the employer's experience. The department shall determine the contribution rate of each employer in accordance with the requirements of Sections 41-31-20 to 41-31-70.  HISTORY: 1962 Code Section 68-173; 1952 Code Section 68-173; 1942 Code Section 7035-87; 1936 (39) 1716; 1939 (41) 487; 1941 (42) 369; 2010 Act No. 234, Section 1, eff January 1, 2011; 2011 Act No. 3, Section 10, eff March 14, 2011.  Effect of Amendment  The 2010 amendment rewrote the section.  The 2011 amendment substituted "of the total taxable wages reported and" for "in the payment of contributions on their own behalf and".
SC Code § 41-31-40 (2021)
2021 South Carolina Code of Laws|Title 41 - Labor and Employment|Chapter 31 - Contributions And Payments To The Unemployment Trust Fund|Section 41-31-40. Base rate computation periods.

 Each employer's base rate for the twelve months commencing January first of any calendar year is determined in accordance with Section 41-31-50 on the basis of his record up through June thirtieth of the preceding calendar year, but no employer's base rate is less than the rate applicable for rate class twelve until there have been twelve consecutive months of coverage after first becoming liable for contributions under Chapters 27 through 41 of this title. Each employer who completes twelve consecutive calendar months of coverage after first becoming liable for contributions during the current calendar year shall have a base rate computed on the basis of his record up through the next occurring June thirtieth, with that base rate being effective for the next calendar year beginning in January.  HISTORY: 1962 Code Section 68-174; 1952 Code Section 68-174; 1942 Code Section 7035-87; 1936 (39) 1716; 1939 (41) 487; 1941 (42) 369; 1950 (46) 2013; 1955 (49) 480; 1986 Act No. 362, Section 3, eff April 3, 1986; 1999 Act No. 37, Section 3, eff June 1, 1999; 2002 Act No. 306, Section 4, eff June 5, 2002; 2010 Act No. 234, Section 1, eff January 1, 2011; 2011 Act No. 63, Section 3, eff June 14, 2011.  Effect of Amendment  The 1986 amendment made grammatical changes and lowered the minimum rate applicable to employers until there have been 24 consecutive months of coverage after initial liability for contributions.  The 1999 amendment changed "rate" to "base rate" throughout.  The 2002 amendment rewrote the section.  The 2010 amendment in the first sentence substituted "the rate applicable for rate class thirteen" for "two and sixty-four hundredths percent", and deleted "under the chapters" after "contributions" in the second sentence.  The 2011 amendment in the first sentence substituted "through June thirtieth" for "to July first" and "class twelve" for "class thirteen".
SC Code § 41-31-55 (2021)
2021 South Carolina Code of Laws|Title 41 - Labor and Employment|Chapter 31 - Contributions And Payments To The Unemployment Trust Fund|Section 41-31-55. Additional surcharges when fund insolvent; rates; deposit in special account.

 (A) In any calendar year in which the State Unemployment Insurance Trust Fund is insolvent, the State shall impose additional surcharges on all contributory employers to pay interest on the outstanding debt. The estimated amount of interest to be paid in the upcoming year will be divided by the estimated taxable payroll for the calendar year. The result rounded to the next higher one-hundredth of one percent is the statewide average surcharge.  (B) The rate for class twenty will be set so that the entire schedule raises the income required to pay interest surcharges for the year, subject to the structure defined in subsection (A). The rate for each preceding benefit rate class shall be equal to ninety percent of the rate calculated for the succeeding class, except that the rate class twelve shall be set at one-fourth the rate calculated for rate class twenty.  (C) These funds shall be deposited in a special account as provided in Section 41-33-810.  HISTORY: 2010 Act No. 234, Section 1, eff January 1, 2011; 2011 Act No. 3, Section 11, eff March 14, 2011.  Effect of Amendment  The 2011 amendment in subsection (A), in the first sentence, inserted "contributory" before "employers; and added subsection (C) relating to deposit into a special account.
SC Code § 41-31-60 (2021)
2021 South Carolina Code of Laws|Title 41 - Labor and Employment|Chapter 31 - Contributions And Payments To The Unemployment Trust Fund|Section 41-31-60. Tax rate when delinquent report received; no reduction in tax rate class permitted when execution for unpaid tax is outstanding.

 (A) If on the computation date upon which an employer's tax rate is to be computed as provided in Section 41-31-40 there is a delinquent report, the tax class twenty rate must be assigned to the employer for the period to which the computation applies.  (B) No employer is permitted to pay his unemployment compensation tax at a reduced tax rate class for any quarter when a tax execution issued in accordance with Section 41-31-390 with respect to delinquent unemployment compensation tax for a previous quarter is unpaid and outstanding against the employer. If on the computation date upon which an employer's tax rate is computed as provided in Section 41-31-40 there is an outstanding tax execution, the tax class twenty rate must be assigned to the employer until the next computation date or until such time as all outstanding tax executions have been paid.  HISTORY: 2010 Act No. 234, Section 1, eff January 1, 2011; 2011 Act No. 63, Section 5, eff June 14, 2011.  Effect of Amendment  The 2011 amendment rewrote the section.
SC Code § 41-31-70 (2021)
2021 South Carolina Code of Laws|Title 41 - Labor and Employment|Chapter 31 - Contributions And Payments To The Unemployment Trust Fund|Section 41-31-70. Account shall not be terminated on account of suspension of business for service in armed forces.

 If the department finds that an employer ceased to render employment solely due to the closing of the business because of the entrance of one or more of the owners, officers, partners, or the majority stockholders into the Armed Forces of the United States, or any of its allies, or of the United Nations after January 1, 1951, such employer's account shall not be terminated; and, if the business is resumed and employment rendered within two years after the discharge or release from active duty in the armed forces of the person or persons, the employer's experience shall be deemed to have been continuous throughout that period. The benefit ratio of the employer shall be the amount calculated pursuant to Section 41-31-5, including benefits paid to any individual during the period the employer was in the armed forces. This provision shall not be construed to authorize cash refunds and any adjustments required hereunder only shall be by credit certificate.  HISTORY: 1962 Code Section 68-175.2; 1952 (47) 1889; 1955 (49) 480; 2010 Act No. 234, Section 1, eff January 1, 2011; 2011 Act No. 63, Section 6, eff June 14, 2011.  Effect of Amendment  The 2010 amendment substituted "department" for "Commission" in the first sentence, and rewrote the second sentence.  The 2011 amendment in the second sentence deleted ", divided by his average annual payroll for the most recent year during the whole of which the employer has been in business and has rendered employment".
SC Code § 41-31-80 (2021)
2021 South Carolina Code of Laws|Title 41 - Labor and Employment|Chapter 31 - Contributions And Payments To The Unemployment Trust Fund|Section 41-31-80. Omitted by 2010 Act No. 234, Section 1, eff January 1, 2011.

 Editor's Note  Former Section 41-31-80 was entitled "Statewide reserve ratio; increase in rates when ratio is less than three and one-half percent" and was derived from 1962 Code Section 68-176; 1952 Code Section 68-176; 1942 Code Section 7035-87; 1936 (39) 1716; 1939 (41) 487; 1941 (42) 369; 1955 (49) 480; 1957 (50) 580; 1961 (52) 162, 453; 1966 (54) 2640; 1972 (57) 2187; 1973 (58) 412. 1981 Act No. 108 Section 6; 1986 Act No. 362, Section 6; 1999 Act No. 37, Section 6.
SC Code § 41-31-90 (2021)
2021 South Carolina Code of Laws|Title 41 - Labor and Employment|Chapter 31 - Contributions And Payments To The Unemployment Trust Fund|Section 41-31-90. Effect of change of corporate name.

 In the event of a change of name by a corporation, without any change of ownership interest, the department may provide that the experience rating of the old corporation be continued by the new corporation.  HISTORY: 1962 Code Section 68-177; 1952 Code Section 68-177; 1942 Code Section 7035-87; 1936 (39) 1716; 1939 (41) 487; 1941 (42) 369; 2010 Act No. 234, Section 1, eff January 1, 2011.  Effect of Amendment  The 2010 amendment substituted "the department" for ""therein, the Commission".
SC Code § 41-31-100 (2021)
2021 South Carolina Code of Laws|Title 41 - Labor and Employment|Chapter 31 - Contributions And Payments To The Unemployment Trust Fund|Section 41-31-100. Successor by purchase, merger of entire business as employer; notice.

 Any person or other legal entity who acquires by purchase, merger, consolidation, devise, inheritance or other means substantially all of the business of any employer and continues the acquired business, shall be deemed to be a successor to the predecessor from whom the business was acquired for the purpose of this article and, if not already an employer prior to the acquisition, shall become an employer on the date of the acquisition and shall succeed to the employment benefit experience record of the predecessor. The department shall prescribe by regulation the notice to be given of the acquisition. For the purposes of Chapters 27 through 41 of this title the term "substantially all" means ninety-five percent or more of the business as determined by the department in a particular case.  HISTORY: 1962 Code Section 68-178; 1952 Code Section 68-178; 1942 (42) 1691; 1943 (43) 318; 1944 (43) 1296; 1966 (54) 2640; 2010 Act No. 234, Section 1, eff January 1, 2011.  Effect of Amendment  The 2010 amendment substituted "department" for "Commission" in the second and third sentences, and made nonsubstantive changes.
SC Code § 41-31-120 (2021)
2021 South Carolina Code of Laws|Title 41 - Labor and Employment|Chapter 31 - Contributions And Payments To The Unemployment Trust Fund|Section 41-31-120. Successor by merger, purchase of part of established business.

 In the event that any person acquires by purchase, merger, consolidation, devise, inheritance or otherwise, a distinct, severable, identifiable and segregable part of the business of an employer and continues the acquired part of the business of the predecessor, the successor shall succeed to that portion of the employment benefit experience record of the predecessor which is attributable solely to the portion of the business which was acquired, except that a succession to the benefit experience attributable to an identifiable portion of the business of the predecessor shall not occur unless the successor is an employer at the time of the acquisition or becomes an employer within the quarter in which the succession occurs; provided, that no partial transfer of any employment benefit experience record shall be made unless a request is entered by both the predecessor and the successor employer. The department shall prescribe by regulation a period within which notification of the acquisition shall be given and the method by which the experience to be transferred shall be computed.  HISTORY: 1962 Code Section 68-181; 1952 Code Section 68-181; 1950 (46) 2183; 1966 (54) 2640; 2010 Act No. 234, Section 1, eff January 1, 2011.  Effect of Amendment  The 2010 amendment substituted "benefit experience" for "reserve account" in the first sentence, substituted "department" for "Commission" in the second sentence, and made non substantive changes.
SC Code § 41-31-130 (2021)
2021 South Carolina Code of Laws|Title 41 - Labor and Employment|Chapter 31 - Contributions And Payments To The Unemployment Trust Fund|Section 41-31-130. Refunds not authorized; adjustments made by deductions from future payments.

 Nothing in Sections 41-31-110 and 41-31-120 shall be construed to authorize or require the refund of any sums lawfully paid into the unemployment compensation trust fund or to authorize or require sums lawfully paid into the unemployment compensation trust fund for any purpose other than to pay unemployment compensation benefits. But the department may make the necessary adjustments in conformity with the provisions of this law by deductions of future contribution payments as though such payments or assessments had been made erroneously by any person coming within the provisions of said sections.  HISTORY: 1962 Code Section 68-185; 1952 Code 68-185; 1950 (46) 2183; 1966 (54) 2640; 2010 Act No. 234, Section 1, eff January 1, 2011.  Effect of Amendment  The 2010 amendment substituted "authorize or require sums lawfully paid into the unemployment compensation trust fund for any purpose other than " for "use otherwise any of such sums except" in the first sentence, and substituted "department" for "Commission" in the second sentence.
SC Code § 41-31-140 (2021)
2021 South Carolina Code of Laws|Title 41 - Labor and Employment|Chapter 31 - Contributions And Payments To The Unemployment Trust Fund|Section 41-31-140. Transfer of experience rating account.

 (A) For the purposes of this section and for tax years 2010 and prior, "debit balance" means the excess of total benefits charged over total contributions made.  (B) For acquisitions that occur in tax years 2010 and prior, no transfer of experience rating accounts, in whole or in part, is permitted under the provisions of Sections 41-31-100 through 41-31-130 unless all unemployment compensation taxes based on wages paid by the transferring employer prior to the date of the transfer are paid by the transferring employer when due or assumed by the acquiring employer within sixty days from the date he is notified by the department that the transfer cannot be allowed because of unpaid unemployment compensation taxes. If the experience rating account of the predecessor employer contains a debit balance, the experience rating account of the predecessor employer in any event must be transferred to the successor employer in accordance with the provisions of Sections 41-31-100 and 41-31-120.  (C) Effective for acquisitions occurring in tax years 2011 and later, no transfer of benefit charges or taxable wages, in whole or in part, is permitted pursuant to the provisions of Sections 41-31-100 through 41-31-130 unless all unemployment compensation taxes based on wages paid by the transferring employer prior to the date of transfer are paid by the transferring employer when due or assumed by the acquiring employer within sixty days from the date he is notified by the department that the transfer cannot be allowed because of unpaid unemployment compensation taxes or outstanding contribution reports. If the predecessor employer has an acquisition year tax class of thirteen or higher, the experience of the predecessor employer in any event must be transferred to the successor employer in accordance with the provisions of Sections 41-31-100 and 41-31-120.  HISTORY: 1962 Code Section 68-185.1; 1952 (47) 1891; 1966 (54) 2640; 1986 Act No. 361, Section 3, eff April 3, 1986; 2010 Act No. 234, Section 1, eff January 1, 2011; 2011 Act No. 63, Section 8, eff June 14, 2011.  Effect of Amendment  The 1986 amendment made grammatical changes and added the provision relative to the time within which unemployment compensation taxes must be assumed by the acquiring employer.  The 2010 amendment added subsection (A) relating to the definition of "debit balance"; added subsection identifier (B); and in subsection (B) substituted "department" for "Commission" in the first sentence, and in the second sentence deleted the parenthetical definition of "debit balance".  The 2011 amendment in subsection (A) inserted "and for tax years 2010 and prior", in subsection (B) substituted "For acquisitions that occur in tax years 2010 and prior, no" for "No", and added subsection (C) relating to acquisitions occurring in tax years 2011 and later.
SC Code § 41-31-150 (2021)
2021 South Carolina Code of Laws|Title 41 - Labor and Employment|Chapter 31 - Contributions And Payments To The Unemployment Trust Fund|Section 41-31-150. Treatment of fractions of a cent.

 In the payment of any contributions or any departmental administrative contingency assessment a fractional part of a cent must be disregarded unless it amounts to one-half cent or more, in which case it must be increased by one cent.  HISTORY: 1962 Code Section 68-186; 1952 Code Section 68-186; 1942 Code Section 7035-87; 1936 (39) 1716; 1939 (41) 487; 1941 (42) 369; 1986 Act No. 362, Section 7, eff April 3, 1986; 2010 Act No. 234, Section 1, eff January 1, 2011.  Effect of Amendment  The 1986 amendment added "or employment security administrative contingency assessment" and made grammatical changes.  The 2010 amendment substituted "any departmental" for "employment security" and "by" for "to".
SC Code § 41-31-160 (2021)
2021 South Carolina Code of Laws|Title 41 - Labor and Employment|Chapter 31 - Contributions And Payments To The Unemployment Trust Fund|Section 41-31-160. Contribution reports shall not be required more frequently than quarterly.

 The department shall not require contribution and wage reports more frequently than quarterly. Effective with the quarter ending March 31, 2003, every employer with two hundred fifty or more employees and every individual or organization that, as an agent, reports wages on a total of two hundred fifty or more employees on behalf of one or more subject employers, and effective with the quarter ending March 31, 2005, every employer with one hundred or more employees and every individual or organization that, as an agent, reports wages on a total of one hundred or more employees on behalf of one or more subject employers, shall file that portion of the "Employer Quarterly Contribution and Wage Reports" containing the employee's social security number, name, and total wages on magnetic tapes, diskettes, or electronically, in a format approved by the department. The department may waive the requirement to file using magnetic media if hardship is shown. In determining whether a hardship has been shown, the department shall take into account, among other relevant factors, the ability of the taxpayer to comply with the filing requirement at a reasonable cost.  HISTORY: 1962 Code Section 68-187; 1952 Code Section 68-187; 1942 Code Section 7035-87; 1936 (39) 1716; 1939 (41) 487; 1941 (42) 369; 2002 Act No. 306, Section 7, eff June 5, 2002; 2010 Act No. 234, Section 1, eff January 1, 2011.  Effect of Amendment  The 2002 amendment rewrote the section.  The 2010 amendment substituted "department" for "commission" throughout.
SC Code § 41-31-170 (2021)
2021 South Carolina Code of Laws|Title 41 - Labor and Employment|Chapter 31 - Contributions And Payments To The Unemployment Trust Fund|Section 41-31-170. Report to employer on status of account; protests.

 The department annually shall report to any employer the status of his account showing his total charges against it for benefits paid during the annual period and his benefit ratio as calculated pursuant to Section 41-31-5, as applicable. No employer may contest any charge against his account or the status of his account unless he makes protest within thirty days after such report has been mailed by the department.  HISTORY: 1962 Code Section 68-188; 1952 Code Section 68-188; 1942 Code Section 7035-87;1936 (39) 1716; 1939 (41) 487; 1941 (42) 369; 1966 (54) 2640; 1975 (59) 330; 2010 Act No. 234, Section 1, eff January 1, 2011.  Effect of Amendment  The 2010 amendment rewrote the section.