reglab/housing_qa huggingface dataset:
SC Code § 12-65-10 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 65 - South Carolina Textiles Communities Revitalization Act|Section 12-65-10. Title of Act; purpose.

 This chapter is known and may be cited as the "South Carolina Textiles Communities Revitalization Act".  (A) The primary purpose of this chapter is to create an incentive for the rehabilitation, renovation, and redevelopment of abandoned textile mill sites located in South Carolina.  (B) The abandonment of textile mills has resulted in the disruption of communities and increased the cost to local governments by requiring additional police and fire services due to excessive vacancies. Many abandoned textile mills pose safety concerns. A public and corporate purpose is served by restoring these textile mill sites to a productive asset for the communities and result in increased job opportunities.  (C) There exists in many communities of this State abandoned textile mills. The stable economic and physical development of these textile mill sites is endangered by the presence of these abandoned textile mills as manifested by the progressive and advanced deterioration of these structures. As a result of the existence of these abandoned mills, there is an excessive and disproportionate expenditure of public funds, inadequate public and private investment, unmarketability of property, growth in delinquencies and crime in the areas, together with an abnormal exodus of families and businesses, so that the decline of these areas impairs the value of private investments, threatens the sound growth and the tax base of taxing districts in these areas, and threatens the health, safety, morals, and welfare of the public. To remove and alleviate these adverse conditions, it is necessary to encourage private investment and restore and enhance the tax base of the taxing districts in the areas by the redevelopment of these abandoned textile mill sites.  HISTORY: 2008 Act No. 313, Section 3.A, eff June 12, 2008.
SC Code § 12-65-35 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 65 - South Carolina Textiles Communities Revitalization Act|Section 12-65-35. Area of site limitation.

 With respect to a site acquired by a taxpayer after December 31, 2007, the area of the site is limited to the land located within the boundaries where the textile manufacturing facility structure is located and does not include land located outside the boundaries of the structure.  HISTORY: 2008 Act No. 313, Section 3.C, eff June 12, 2008.
SC Code § 12-65-40 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 65 - South Carolina Textiles Communities Revitalization Act|Section 12-65-40. Applicability of other provisions.

 The provisions of Chapter 31, Title 6 also apply to this chapter; except that, the requirements of Section 6-31-40 do not apply.  HISTORY: 2008 Act No. 313, Section 3.A, eff June 12, 2008.
SC Code § 12-65-50 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 65 - South Carolina Textiles Communities Revitalization Act|Section 12-65-50. Transition rules.

 (A) Entire textile mill sites placed in service on or before December 31, 2007, must be governed by the former provisions of Chapter 32, Title 6, in effect as of December 31, 2007.  (B) The provisions of this chapter shall apply to all textile mill sites or portions thereof placed in service on or after January 1, 2008.  (C) For any textile mill sites in which a portion but not all of the textile mill site was placed in service on or before December 31, 2007, the taxpayer may elect to either:  (1) have the portion of the textile mill site that was placed in service on or before December 31, 2007, governed by the former provisions of Chapter 32, Title 6, in effect as of December 31, 2007, as if the portion were an entire textile mill site; or  (2) have the portion be governed by this chapter such that the portion must be deemed to be a phase of the textile mill site placed in service on a date subsequent to December 31, 2007, identified by the taxpayer.  HISTORY: 2010 Act No. 182, Section 2, eff May 28, 2010.
SC Code § 12-65-60 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 65 - South Carolina Textiles Communities Revitalization Act|Section 12-65-60. Certification of site.

 The taxpayer may apply to the municipality or county in which the textile mill site is located for a certification of the textile mill site made by ordinance or binding resolution of the governing body of the municipality or county. The certification shall include findings that the:  (1) textile mill site was a textile mill as defined in Section 12-65-20(3);  (2) textile mill site has been abandoned as defined in Section 12-65-20(1); and  (3) geographic area of the textile mill site consistent with Section 12-65-20(4).  The taxpayer may conclusively rely upon the certification in determining the credit allowed; provided, however, that if the taxpayer is relying upon the certification, the taxpayer shall include a copy of the certification on the first return for which the credit is claimed.  HISTORY: 2010 Act No. 182, Section 3, eff May 28, 2010.
SC Code § 12-67-100 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 67 - South Carolina Abandoned Buildings Revitalization Act|Section 12-67-100. Short title.

 Section effective until December 31, 2025.  This chapter may be cited as the "South Carolina Abandoned Buildings Revitalization Act".  HISTORY: 2013 Act No. 57, Section 1.A, eff June 11, 2013.  Editor's Note  2013 Act No. 57, Sections 1.B., 2, provide as follows:  "B. The provisions of Chapter 67, Title 12 contained in this act are repealed on December 31, 2019. Any carryforward credits shall continue to be allowed until the five or eight year time period in Section 12-67-140 is completed."  "SECTION 2. This act takes effect upon approval by the Governor, and applies to the rehabilitation, renovation, and redevelopment of abandoned buildings begun in tax years beginning after 2012."  2018 Act No. 265, Section 1, provides as follows:  "SECTION 1. Notwithstanding SECTION 1.B. of Act 57 of 2013, the provisions of Chapter 67, Title 12 of the 1976 Code are repealed on December 31, 2021."  2019 Act No. 50, Section 2.A, provides as follows:  "SECTION 2.A. Notwithstanding Section 1 of Act 265 of 2018, and Section 1.B. of Act 57 of 2013, upon the repeal of Chapter 67, Title 12 of the 1976 Code, any carryforward credits shall continue to be allowed until the five or eight year time period in Section 12-67-140 is completed."  2021 Act No. 21, Section 1, provides as follows:  "SECTION 1. Notwithstanding SECTION 1.B. of Act 57 of 2013, the provisions of Chapter 67, Title 12 of the 1976 Code are repealed on December 31, 2025."
SC Code § 12-67-110 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 67 - South Carolina Abandoned Buildings Revitalization Act|Section 12-67-110. Purpose.

 Section effective until December 31, 2025.  (A) The purpose of this chapter is to create an incentive for the rehabilitation, renovation, and redevelopment of abandoned buildings located in South Carolina.  (B) The abandonment of buildings has resulted in the disruption of communities and increased the cost to local governments by requiring additional police and fire services due to excessive vacancies. Many abandoned buildings pose safety concerns. A public and corporate purpose is served by restoring these buildings to productive assets for the communities in which they are located and result in increased job opportunities.  (C) There exists in many communities of this State abandoned buildings. The stable economic and physical development of these communities is endangered by the presence of these abandoned buildings as manifested by their progressive and advanced deterioration. As a result of the existence of these abandoned buildings, there is an excessive and disproportionate expenditure of public funds, inadequate public and private investment, unmarketability of property, growth in delinquencies and crime in the areas, together with an abnormal exodus of families and businesses, so that the decline of these areas impairs the value of private investments, threatens the sound growth and the tax base of taxing districts in these areas, and threatens the health, safety, morals, and welfare of the public. To remove and alleviate these adverse conditions, it is necessary to encourage private investment and restore and enhance the tax base of the taxing districts in which such buildings are located by the redevelopment of abandoned buildings.  HISTORY: 2013 Act No. 57, Section 1.A, eff June 11, 2013.  Editor's Note  2013 Act No. 57, Sections 1.B., 2, provide as follows:  "B. The provisions of Chapter 67, Title 12 contained in this act are repealed on December 31, 2019. Any carryforward credits shall continue to be allowed until the five or eight year time period in Section 12-67-140 is completed."  "SECTION 2. This act takes effect upon approval by the Governor, and applies to the rehabilitation, renovation, and redevelopment of abandoned buildings begun in tax years beginning after 2012."  2018 Act No. 265, Section 1, provides as follows:  "SECTION 1. Notwithstanding SECTION 1.B. of Act 57 of 2013, the provisions of Chapter 67, Title 12 of the 1976 Code are repealed on December 31, 2021."  2019 Act No. 50, Section 2.A, provides as follows:  "SECTION 2.A. Notwithstanding Section 1 of Act 265 of 2018, and Section 1.B. of Act 57 of 2013, upon the repeal of Chapter 67, Title 12 of the 1976 Code, any carryforward credits shall continue to be allowed until the five or eight year time period in Section 12-67-140 is completed."  2021 Act No. 21, Section 1, provides as follows:  "SECTION 1. Notwithstanding SECTION 1.B. of Act 57 of 2013, the provisions of Chapter 67, Title 12 of the 1976 Code are repealed on December 31, 2025."
SC Code § 12-67-130 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 67 - South Carolina Abandoned Buildings Revitalization Act|Section 12-67-130. Applicability of chapter.

 Section effective until December 31, 2025.  (A) This chapter only applies to abandoned building sites or phases or portions thereof put into operation in which a taxpayer incurs the following rehabilitation expenses:  (1) more than two hundred fifty thousand dollars for buildings located in the unincorporated areas of a county or in a municipality in the county with a population based on the most recent official United States census of more than twenty-five thousand persons;  (2) more than one hundred fifty thousand dollars for buildings located in the unincorporated areas of a county or in a municipality in the county with a population of at least one thousand persons, but not more than twenty-five thousand persons based on the most recent official United States census; and  (3) more than seventy-five thousand dollars for buildings located in a municipality with a population of less than one thousand persons based on the most recent official United States census.  (B) This chapter only applies to abandoned building sites or phases or portions thereof put into operation for income producing purposes and that meet the purpose of this chapter set forth in Section 12-67-110. The construction or operation of a charter school, private or parochial school, or other similar educational institution does meet the purpose of this chapter. The construction of a single-family residence is not an income producing purpose and does not meet the purpose of this chapter.  HISTORY: 2013 Act No. 57, Section 1.A, eff June 11, 2013.  Editor's Note  2013 Act No. 57, Sections 1.B., 2, provide as follows:  "B. The provisions of Chapter 67, Title 12 contained in this act are repealed on December 31, 2019. Any carryforward credits shall continue to be allowed until the five or eight year time period in Section 12-67-140 is completed."  "SECTION 2. This act takes effect upon approval by the Governor, and applies to the rehabilitation, renovation, and redevelopment of abandoned buildings begun in tax years beginning after 2012."  2018 Act No. 265, Section 1, provides as follows:  "SECTION 1. Notwithstanding SECTION 1.B. of Act 57 of 2013, the provisions of Chapter 67, Title 12 of the 1976 Code are repealed on December 31, 2021."  2019 Act No. 50, Section 2.A, provides as follows:  "SECTION 2.A. Notwithstanding Section 1 of Act 265 of 2018, and Section 1.B. of Act 57 of 2013, upon the repeal of Chapter 67, Title 12 of the 1976 Code, any carryforward credits shall continue to be allowed until the five or eight year time period in Section 12-67-140 is completed."  2021 Act No. 21, Section 1, provides as follows:  "SECTION 1. Notwithstanding SECTION 1.B. of Act 57 of 2013, the provisions of Chapter 67, Title 12 of the 1976 Code are repealed on December 31, 2025."
SC Code § 12-67-150 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 67 - South Carolina Abandoned Buildings Revitalization Act|Section 12-67-150. Applicability of Chapter 31, Title 6.

 Section effective until December 31, 2025.  The provisions of Chapter 31, Title 6 also apply to this chapter, except that the requirements of Section 6-31-40 do not apply.  HISTORY: 2013 Act No. 57, Section 1.A, eff June 11, 2013.  Editor's Note  2013 Act No. 57, Sections 1.B., 2, provide as follows:  "B. The provisions of Chapter 67, Title 12 contained in this act are repealed on December 31, 2019. Any carryforward credits shall continue to be allowed until the five or eight year time period in Section 12-67-140 is completed."  "SECTION 2. This act takes effect upon approval by the Governor, and applies to the rehabilitation, renovation, and redevelopment of abandoned buildings begun in tax years beginning after 2012."  2018 Act No. 265, Section 1, provides as follows:  "SECTION 1. Notwithstanding SECTION 1.B. of Act 57 of 2013, the provisions of Chapter 67, Title 12 of the 1976 Code are repealed on December 31, 2021."  2019 Act No. 50, Section 2.A, provides as follows:  "SECTION 2.A. Notwithstanding Section 1 of Act 265 of 2018, and Section 1.B. of Act 57 of 2013, upon the repeal of Chapter 67, Title 12 of the 1976 Code, any carryforward credits shall continue to be allowed until the five or eight year time period in Section 12-67-140 is completed."  2021 Act No. 21, Section 1, provides as follows:  "SECTION 1. Notwithstanding SECTION 1.B. of Act 57 of 2013, the provisions of Chapter 67, Title 12 of the 1976 Code are repealed on December 31, 2025."
SC Code § 12-67-160 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 67 - South Carolina Abandoned Buildings Revitalization Act|Section 12-67-160. Certification of abandoned building site.

 Section effective until December 31, 2025.  (A) Notwithstanding any other provision of law, the taxpayer may apply to the municipality or county in which the abandoned building is located for a certification of the abandoned building site made by ordinance or binding resolution of the governing body of the municipality or county. The certification must include findings that the:  (1) abandoned building site was an abandoned building as defined in Section 12-67-120(1); and  (2) geographic area of the abandoned building site is consistent with Section 12-67-120(2).  (B) The taxpayer may apply to the municipality or county in which the state-owned abandoned building is located for a certification of the state-owned abandoned building site made by ordinance or binding resolution of the governing body of the municipality or county. The certification must include findings that the:  (1) state-owned abandoned building site was a state-owned abandoned building as defined in Section 12-67-120(8); and  (2) geographic area of the state-owned abandoned building site is consistent with Section 12-67-120(8).  (C) The taxpayer conclusively may rely upon the certification in determining the credit allowed; provided, however, that if the taxpayer is relying upon the certification, the taxpayer shall include a copy of the certification on the first return for which the credit is claimed.  HISTORY: 2015 Act No. 68 (H.3725), Section 4, eff June 9, 2015.  Editor's Note  2018 Act No. 265, Section 1, provides as follows:  "SECTION 1. Notwithstanding SECTION 1.B. of Act 57 of 2013, the provisions of Chapter 67, Title 12 of the 1976 Code are repealed on December 31, 2021."  2019 Act No. 50, Section 2.A, provides as follows:  "SECTION 2.A. Notwithstanding Section 1 of Act 265 of 2018, and Section 1.B. of Act 57 of 2013, upon the repeal of Chapter 67, Title 12 of the 1976 Code, any carryforward credits shall continue to be allowed until the five or eight year time period in Section 12-67-140 is completed."  2021 Act No. 21, Section 1, provides as follows:  "SECTION 1. Notwithstanding SECTION 1.B. of Act 57 of 2013, the provisions of Chapter 67, Title 12 of the 1976 Code are repealed on December 31, 2025."
SC Code § 12-67-170 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 67 - South Carolina Abandoned Buildings Revitalization Act|Section 12-67-170. Placed in service date extension for rehabilitated abandoned buildings.

 Section effective until December 31, 2025.  Notwithstanding any other provision of this chapter, if a taxpayer files a notice of intent to rehabilitate and has been rehabilitating an abandoned building continuously for the preceding year and is more than sixty percent complete, then the taxpayer must be allowed to extend the placed in service date until ninety days after completion of construction, provided construction continues diligently until that date. Nothing in this section may be construed to allow a taxpayer to earn a credit allowed by this chapter before the applicable phase or portion of the building site is placed in service.  HISTORY: 2019 Act No. 50 (S.440), Section 2.B, eff May 16, 2019.  Editor's Note  2019 Act No. 50, Sections 2.A and 3, provide as follows:  "SECTION 2.A. Notwithstanding Section 1 of Act 265 of 2018, and Section 1.B. of Act 57 of 2013, upon the repeal of Chapter 67, Title 12 of the 1976 Code, any carryforward credits shall continue to be allowed until the five or eight year time period in Section 12-67-140 is completed."  "SECTION 3. This act takes effect upon approval by the Governor and first applies to tax years beginning after 2017."  2021 Act No. 21, Section 1, provides as follows:  "SECTION 1. Notwithstanding SECTION 1.B. of Act 57 of 2013, the provisions of Chapter 67, Title 12 of the 1976 Code are repealed on December 31, 2025."
SC Code § 12-69-10 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 69 - Motorsports Entertainment Complex Investment|Section 12-69-10. Short title.

 This chapter may be cited as the "Motorsports Entertainment Complex Investment Act".  HISTORY: 2018 Act No. 257 (H.4009), Section 1, eff July 2, 2018.  Editor's Note  2018 Act No. 257, Section 2, provides as follows:  "SECTION 2. Except where specified otherwise, this act takes effect upon approval by the Governor and applies to tax years beginning after 2017."
SC Code § 12-69-20 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 69 - Motorsports Entertainment Complex Investment|Section 12-69-20. Definitions.

 For purposes of this chapter:  (1) "Company" means any corporation, partnership, limited liability company, or other business entity.  (2) "Department" means the Department of Revenue.  (3) "Motorsports entertainment complex" has the same meaning as provided in Section 12-21-2425.  HISTORY: 2018 Act No. 257 (H.4009), Section 1, eff July 2, 2018.  Editor's Note  2018 Act No. 257, Section 2, provides as follows:  "SECTION 2. Except where specified otherwise, this act takes effect upon approval by the Governor and applies to tax years beginning after 2017."
SC Code § 12-69-30 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 69 - Motorsports Entertainment Complex Investment|Section 12-69-30. Exemption from state and local sales tax; qualified companies; exemption certificates; liability for sales and use taxes.

 (A) A company, upon making application for, meeting the requirements of, and receiving written certification of that designation from the department, as provided in subsection (B), is exempt from state and local sales tax on building materials, supplies, fixtures, and equipment for the construction, repair, or improvement of or that become a part of a motorsports entertainment complex.  (B) A company shall become a qualified company by applying with the department. The director of the department shall approve the application so long as the application is accompanied by a practical plan to make a capital investment of at least ten million dollars on any motorsports entertainment complex in this State within the five-year period immediately following the approval of the application. Upon receiving written certification from the department, a company may utilize the exemption specified in subsection (A).  (C) Once a company has met the requirements of subsection (B), the department shall issue a sales and use tax exemption certificate to the company as evidence of the exemption. The exemption is effective upon receipt and shall remain effective until December thirty-first of the fifth full calendar year after its issuance. Once the exemption certificate is ineffective, the company must return the exemption certificate to the department and submit a report to the department of the actual expenditures made in South Carolina in connection with the investment. The company must designate a member or representative of the company to work with the department on reporting of the investment.  (D) A company that is approved and receives a sales and use tax exemption certificate but fails to meet the capital investment requirements within the five-year period, is liable for the sales and use taxes that would have been paid had the approval not been granted in the same proportion as the actual capital investment failed to meet the required capital investment. The 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.  HISTORY: 2018 Act No. 257 (H.4009), Section 1, eff July 2, 2018.  Editor's Note  2018 Act No. 257, Section 2, provides as follows:  "SECTION 2. Except where specified otherwise, this act takes effect upon approval by the Governor and applies to tax years beginning after 2017."
SC Code § 13-1-10 (2021)
2021 South Carolina Code of Laws|Title 13 - Planning, Research and Development|Chapter 1 - General Provisions|Section 13-1-10. Department of Commerce established.

 (A) The Department of Commerce is established as an administrative agency of state government which is comprised of a Division of State Development, a Division of Savannah Valley Development, a Division of Aeronautics, a Division of Public Railways, and an Advisory Coordinating Council for Economic Development. Each division of the Department of Commerce shall have such functions and powers as provided for by law.  (B) All functions, powers, and duties provided by law to the State Development Board, the Savannah Valley Authority, the South Carolina Aeronautics Commission, the South Carolina Public Railways Commission, and the Coordinating Council for Economic Development, its officers or agencies, are hereby transferred to the Department of Commerce together with all records, property, personnel, and unexpended appropriations. All rules, regulations, standards, orders, or other actions of these entities shall remain in effect unless specifically changed or voided by the department in accordance with the Administrative Procedures Act.  HISTORY: 1993 Act No. 181, Section 243, eff July 1, 1993.  Editor's Note  Former Title 13, Chapter 1, was entitled: General Provisions. It contained Section 13-1-10, entitled: Agreements by state agencies to carry out comprehensive development programs, and had the following history: 1962 Code Section 1-49.5; 1974 (58) 2028; Repealed by 1993 Act No. 181, Section 243, eff July 1, 1993.