reglab/housing_qa huggingface dataset:
SC Code § 12-59-130 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 59 - Forfeited Lands|Section 12-59-130. Municipal forfeited land commissions.

 When any municipal corporation desires to set up and put in operation a commission for the purpose of buying lands sold under tax executions for taxes or assessments due such corporation, its town council may designate one or more, not exceeding three, of the officers of such municipal corporation, by resolution duly passed and entered upon the minutes of any regular meeting of such body, as the forfeited land commission of the municipality. The person or persons so designated and their respective successors in office shall ex officio constitute the forfeited land commission of such municipality. The commission shall receive such compensation for its services as may be fixed by the municipality. Every forfeited land commission set up and established under the terms of this section shall bid in lands sold under tax execution for delinquent taxes or assessments due to the municipality unless such lands bring the amount of taxes and costs thereon, take title thereto, look after the preservation thereof, rent them and collect the rents and sell them and make and execute good and sufficient deeds of conveyance therefor.  Wherever applicable, even by analogy, the law governing the duties conferred upon forfeited land commissions of the several counties of the State shall govern and are devolved upon forfeited land commissions created under the provisions of this section.  HISTORY: 1962 Code Section 65-2905; 1952 Code Section 65-2905; 1942 Code Section 7267; 1932 (37) 1300; 1933 (38) 164.
SC Code § 12-59-150 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 59 - Forfeited Lands|Section 12-59-150. Certain purchasers prohibited from buying forfeited land.

 An immediate family member of a county forfeited land commission member may not purchase land from the forfeited land commission on which their relative serves, unless the sale is through a competitive bid process or a listing open to members of the general public which has been made available for at least ten days. For purposes of this section, an immediate family member is a spouse, parent, sibling, or child of a forfeited land commission member.  HISTORY: 2015 Act No. 59 (S.78), Section 3, eff June 4, 2015.
SC Code § 12-59-310 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 59 - Forfeited Lands|Section 12-59-310. Title of State by forfeiture prior to 1887 renounced.

 The State of South Carolina renounces all title by forfeiture for nonpayment of taxes to each and every parcel of land in the several counties of the State listed on the forfeited land record on December 24, 1887 and will treat them hereafter as the lands of the former owner, his heirs or assigns. But this renunciation of title is upon the reservation and condition that the State may hereafter collect by suit at law or other legal method from such lands a sum equal to the aggregate amount of all annual assessments for taxes with the penalties that might and would have been assessed and charged against such lands in case they had never been declared delinquent and forfeited. The retention of the possession and use of such lands for ninety days after December 24, 1887 by such former owner, his heirs or assigns shall be sufficient evidence of his acquiescence in and acceptance of the reservations and conditions of such renunciation of title.  HISTORY: 1962 Code Section 65-2931; 1952 Code Section 65-2931; 1942 Code Section 2147; 1932 Code Section 2147; Civ. C. '22 Section 107; Civ. C. '12 Section 102; Civ. C. '02 Section 98; 1887 (19) 864.
SC Code § 12-59-320 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 59 - Forfeited Lands|Section 12-59-320. State Fiscal Accountability Authority shall hear petition for relief.

 The State Fiscal Accountability Authority may hear and determine upon satisfactory proof the petition of any taxpayer praying relief on ground that all such taxes described in Section 12-59-310 have been paid or that portions of such taxes have been paid and an offer to pay the balance, accompanied by the sum admitted to be owing. The State Fiscal Accountability Authority shall grant such relief in the premises as may be just.  HISTORY: 1962 Code Section 65-2932; 1952 Code Section 65-2932; 1942 Code Section 2148; 1932 Code Section 2148; Civ. C. '22 Section 108; Civ. C. '12 Section 103; Civ. C. '02 Section 99; 1888 (20) 52.  Code Commissioner's Note  At the direction of the Code Commissioner, references in this section to the offices of the former State Budget and Control Board, Office of the Governor, or other agencies, were changed to reflect the transfer of them to the Department of Administration or other entities, pursuant to the directive of the South Carolina Restructuring Act, 2014 Act No. 121, Section 5(D)(1), effective July 1, 2015.
SC Code § 12-59-330 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 59 - Forfeited Lands|Section 12-59-330. Lien against such formerly forfeited lands.

 To secure the entire debt due the State for prior taxes or other dues accrued to the State against such formerly forfeited lands, to and including the levy of 1886, or for any other purpose whatsoever, and for the levy of 1887, and for all subsequent levies as they may have accrued or shall accrue upon each parcel of such land and the costs and penalties due thereon, the State shall have a prior and preferred lien upon such lands, to be enforced and asserted in any court of competent jurisdiction by the State Fiscal Accountability Authority in such cases, at such time and to such extent as it may deem most advantageous to the interests of the State. The proceeds of any sale ordered by the court in such suit shall be applied first to the payment to the State Fiscal Accountability Authority of the taxes, costs and penalties charged against the property and next to the payment of the taxed costs in the suit and expenses of sale and the surplus, if any there be, shall be paid over to the former owners or parties in interest as their interest may appear.  HISTORY: 1962 Code Section 65-2933; 1952 Code Section 65-2933; 1942 Code Section 2149; 1932 Code Section 2149; Civ. C. '22 Section 109; Civ. C. '12 Section 104; Civ. C. '02 Section 100; R. S. 372; 1887 (19) 865; 1888 (20) 52; 1889 (20) 345.  Code Commissioner's Note  At the direction of the Code Commissioner, references in this section to the offices of the former State Budget and Control Board, Office of the Governor, or other agencies, were changed to reflect the transfer of them to the Department of Administration or other entities, pursuant to the directive of the South Carolina Restructuring Act, 2014 Act No. 121, Section 5(D)(1), effective July 1, 2015.
SC Code § 12-60-10 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 60 - South Carolina Revenue Procedures Act|Section 12-60-10. Short title.

 This chapter may be cited as the "South Carolina Revenue Procedures Act."  HISTORY: 1995 Act No. 60, Section 4A; 2003 Act No. 69, Section 3.CC, eff June 18, 2003.
SC Code § 12-60-20 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 60 - South Carolina Revenue Procedures Act|Section 12-60-20. Legislative intent.

 It is the intent of the General Assembly to provide the people of this State with a straightforward procedure to determine a dispute with the Department of Revenue and a dispute concerning property taxes. The South Carolina Revenue Procedures Act must be interpreted and construed in accordance with, and in furtherance of, that intent.  HISTORY: 1995 Act No. 60, Section 4A; 2000 Act No. 399, Section 3(M)(2), eff August 17, 2000; 2003 Act No. 69, Section 3.CC, eff June 18, 2003; 2007 Act No. 110, Section 32.A, eff June 21, 2007; 2007 Act No. 116, Section 38.A, eff June 28, 2007.
SC Code § 12-60-40 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 60 - South Carolina Revenue Procedures Act|Section 12-60-40. Taxpayers' rights; waiver; time limitations suspended during stay.

 (A) A taxpayer may waive his rights under this chapter, providing the waiver is in writing and is signed by the taxpayer or his representative. The department may extend time limitations provided by this title and for other taxes, including requirements provided in Article 5 or Article 9 of this chapter.  (B) Time limitations provided pursuant to this chapter and Chapter 54 are suspended during a stay ordered by the Taxpayers' Rights Advocate.  HISTORY: 1995 Act No. 60, Section 4A; 1996 Act No. 456, Section 7; 2003 Act No. 69, Section 3.CC, eff June 18, 2003.
SC Code § 12-60-50 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 60 - South Carolina Revenue Procedures Act|Section 12-60-50. End of period falls on Saturday, Sunday, or legal holiday; legal holiday defined.

 (A) For purposes of this title and for other taxes, when the last day of a specified time period is a Saturday, Sunday, or a legal holiday, the end of the period is extended to the next business day. For this purpose, a legal holiday is any day the department or the offices of the United States Postal Service are closed and for Subarticles 9 and 13, Article 9 any day the county office is closed.  (B) Except where payment of taxes is required to be made in funds which are immediately available to the State by electronic funds transfer or otherwise, the provisions of Internal Revenue Code Section 7502 relating to timely mailing as timely filing and paying are applicable to returns, other documents, or payment of taxes imposed by this title, or subject to assessment and collection by the department.  HISTORY: 1995 Act No. 60, Section 4A; 1996 Act No. 456, Section 8; 2003 Act No. 69, Section 3.CC, eff June 18, 2003.
SC Code § 12-60-60 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 60 - South Carolina Revenue Procedures Act|Section 12-60-60. Court, administrative law judge, or hearing officer cannot stay tax collections.

 An action of a court or an administrative law judge cannot stay or prevent the department or an officer of the State charged with a duty in the collection of taxes, from acting to collect a tax, whether or not the tax is legally due.  HISTORY: 1995 Act No. 60, Section 4A; 2003 Act No. 69, Section 3.CC, eff June 18, 2003.
SC Code § 12-60-70 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 60 - South Carolina Revenue Procedures Act|Section 12-60-70. Writ of mandamus.

 A writ of mandamus must not be granted or issued from a court or an administrative law judge directing or compelling the reception of funds not authorized to be received by law.  HISTORY: 1995 Act No. 60, Section 4A; 2003 Act No. 69, Section 3.CC, eff June 18, 2003.
SC Code § 12-60-80 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 60 - South Carolina Revenue Procedures Act|Section 12-60-80. Wrongful collection of taxes; declaratory judgment; class action prohibited.

 (A) Except as provided in subsection (B), there is no remedy other than those provided in this chapter in any case involving the illegal or wrongful collection of taxes, or attempt to collect taxes.  (B) Notwithstanding subsection (A), an action for a declaratory judgment where the sole issue is whether a statute is constitutional may be brought in circuit court. This exception does not include a claim that the statute is unconstitutional as applied to a person or a limited class or classes of persons.  (C) Notwithstanding subsections (A) and (B), a claim or action for the refund of taxes may not be brought as a class action in the Administrative Law Court or any court of law in this State, and the department, political subdivisions, or their instrumentalities may not be named or made a defendant in any other class action brought in this State.  HISTORY: 1995 Act No. 60, Section 4A; 2003 Act No. 69, Section 3.CC, eff June 18, 2003.
SC Code § 12-60-410 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 60 - South Carolina Revenue Procedures Act|Section 12-60-410. Assessment of taxes; supplemental assessment; no assessment after final order; exception for fraud.

 The department shall assess state taxes, including interest, additions to taxes, and penalties. An assessment is made by an employee of the department recording the liability of the taxpayer in the office of the department in accordance with the procedures of the department. Upon request of the taxpayer, the department shall furnish a copy of the assessment. The department, at any time within the time period for assessment, may make a supplemental assessment when it is determined that an assessment is imperfect or incomplete. Except in the case of fraud, an order abating a jeopardy assessment, or additional assessments resulting from adjustments made by the Internal Revenue Service, the department may not assess taxes imposed by the same article, or chapter if the chapter has no article, for a tax period for which a final order has been issued by the Administrative Law Court or a court determining the taxpayer's liability for that tax period.  HISTORY: 1995 Act No. 60, Section 4A; 1996 Act No. 456, Section 9; 2003 Act No. 69, Section 3.DD, eff June 18, 2003.
SC Code § 12-60-420 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 60 - South Carolina Revenue Procedures Act|Section 12-60-420. Deficiency in state or local tax; division decisions or proposed assessments; protest.

 (A) If a division of the department makes a division decision or determines there is a deficiency in a state or local tax administered by the department, it may send by first class mail or deliver the division decision or the proposed assessment to the taxpayer. The division decision or the proposed assessment must explain the basis for the division decision or the proposed assessment and state that assessment will be made or the decision will become final unless the taxpayer protests the division decision or the proposed assessment as provided in Section 12-60-450.  (B) If the taxpayer fails to file a protest, the division decision or proposed assessment will become final and, if applicable, an assessment will be made for the amount of a proposed assessment. The department shall make available forms which taxpayers may use to protest the division decision or the proposed assessments. The division decision or the proposed assessment is effective if mailed to the taxpayer's last known address even if the taxpayer refuses or fails to take delivery, is deceased, or is under a legal disability, or, if a corporation, has terminated its existence. For a joint tax return or liability, one division decision or the proposed assessment may be mailed to both taxpayers unless the department has notice that the taxpayers have separate addresses in which event a duplicate original of the division decision or the proposed assessment must be sent to each taxpayer at his last known address.  HISTORY: 1995 Act No. 60, Section 4A; 2003 Act No. 69, Section 3.DD, eff June 18, 2003; 2005 Act No. 145, Section 38.A, eff January 1, 2005.
SC Code § 12-60-430 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 60 - South Carolina Revenue Procedures Act|Section 12-60-430. Failure to make report or file return or filing frivolous return; proposed assessment.

 (A) If a taxpayer fails or refuses to make a report or to file a return required by the provisions of this title or required to be filed with the department, the department may make an estimate of the tax liability from the best information available and issue a proposed assessment for the taxes, including penalties and interest.  (B) If the department determines a return or report filed by a taxpayer is frivolous, the department may make an estimate of the tax liability from the best information available and issue a proposed assessment for the tax, including penalties and interest.  HISTORY: 1995 Act No. 60, Section 4A; 2003 Act No. 69, Section 3.DD, eff June 18, 2003; 2007 Act No. 110, Section 46, eff June 21, 2007; 2007 Act No. 116, Section 51, eff June 28, 2007, applicable for tax years beginning after 2007.
SC Code § 12-60-440 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 60 - South Carolina Revenue Procedures Act|Section 12-60-440. Deficiency assessment restrictions.

 (A) The department may not assess a deficiency until ninety days after sending the proposed assessment as provided in Section 12-60-420, or, if the taxpayer files a timely written protest with the department, until the taxpayer's appeal is finally decided. For purposes of this section, the final decision of an appeal includes the decision of the Administrative Law Court or court, if the matter was heard by the Administrative Law Court or appealed to a court as provided in this article. This restriction on assessments does not apply to:  (1) mathematical or clerical errors;  (2) interest imposed by this title or subject to assessment or collection by the department;  (3) penalties for failure to file or failure to pay, or penalties that are determined as a percentage of interest;  (4) amounts reported on a return or other document, or paid as tax; or  (5) assessments as provided in Section 12-60-910.  (B) If a proposed assessment was not issued, the taxpayer may request an abatement of an assessment due to a mathematical or clerical error, or for a penalty described in subsection (A)(3) within thirty days of the date of the assessment. Upon receipt of the request for abatement the department shall abate the assessment. A further assessment of the tax with respect to which an abatement is made under this paragraph is subject to the proposed assessment procedures described in this chapter. A levy or collection proceeding may not begin for a mathematical or clerical error during the thirty-day period during which a taxpayer may request an abatement.  HISTORY: 1995 Act No. 60, Section 4A; 1996 Act No. 456, Section 10; 2003 Act No. 69, Section 3.DD, eff January 1, 2004.
SC Code § 12-60-460 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 60 - South Carolina Revenue Procedures Act|Section 12-60-460. Taxpayers' hearing; time limitation for requesting hearing.

 Upon exhaustion of his prehearing remedy, a taxpayer may seek relief from the department's determination by requesting a contested case hearing before the Administrative Law Court. This request must be made within thirty days after the date the department's determination was sent by first class mail or delivered to the taxpayer. Requests for a hearing before the Administrative Law Court must be made in accordance with its rules.  HISTORY: 1995 Act No. 60, Section 4A; 2003 Act No. 69, Section 3.DD, eff June 18, 2003.
SC Code § 12-60-480 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 60 - South Carolina Revenue Procedures Act|Section 12-60-480. Refund after prevailing on merits of lawsuit; refund to similarly situated taxpayers.

 When a taxpayer prevails on the merits in a lawsuit seeking a refund or abatement of a license fee or a tax based upon an allegation that the tax or fee has been imposed wrongfully as a matter of law, the department shall issue a refund to similarly situated taxpayers who properly applied for a refund pursuant to the requirements of this chapter. A taxpayer is considered to have prevailed on the merits in a lawsuit only when a tax or license fee is refunded or abated as a result of a finding of law by a court of competent jurisdiction, and after the exhaustion of, or expiration of, the time for making relevant appeals. A taxpayer must not be considered similarly situated if the taxpayer did not file a claim for refund within the period provided in Section 12-54-85.  HISTORY: 1995 Act No. 60, Section 4A; 2003 Act No. 69, Section 3.DD, eff June 18, 2003.
SC Code § 12-60-490 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 60 - South Carolina Revenue Procedures Act|Section 12-60-490. Application of refund to other taxes due.

 If a taxpayer is due a refund, the refund must be applied first against any amount of that same tax that is assessed and is currently due from the taxpayer. The remaining refund, if any, must then be applied against any other state taxes that have been assessed against the taxpayer and that are currently due, or offset as provided in Chapter 56 of this title, or offset to collect a debt pursuant to Section 12-4-580, or both. If any excess remains, the taxpayer must be refunded the amount plus interest as determined in Section 12-54-25, or, at the taxpayer's request, it may be credited to future tax liabilities.  HISTORY: 1995 Act No. 60, Section 4A; 2003 Act No. 69, Section 3.DD, eff June 18, 2003; 2005 Act No. 145, Section 39, eff June 7, 2005.
SC Code § 12-60-500 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 60 - South Carolina Revenue Procedures Act|Section 12-60-500. Tax refund; preference to other claims against state treasury.

 If it is determined that a refund is due of a tax paid to, or collected by the State, the department shall issue its order to the State Treasurer to refund the taxes. Refunds must be paid in preference to other claims against the state treasury. If the State Treasurer does not have in his custody or possession enough funds to pay a refund of taxes, he shall request that the General Assembly appropriate the refund.  HISTORY: 1995 Act No. 60, Section 4A; 2003 Act No. 69, Section 3.DD, eff June 18, 2003.
SC Code § 12-60-510 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 60 - South Carolina Revenue Procedures Act|Section 12-60-510. Exhaustion of prehearing remedy; request for hearing before Administrative Law Court.

 (A) Before a taxpayer may seek a contested case hearing before the Administrative Law Court, he shall exhaust the prehearing remedy.  (1) If a taxpayer requests a contested case hearing before the Administrative Law Court within ninety days of the date of the proposed assessment without exhausting his prehearing remedy because he failed to file a protest with the department, the administrative law judge shall dismiss the action without prejudice. If the taxpayer failed timely to provide the department with the facts, law, and other authority supporting his position, he shall provide them to the department. The administrative law judge shall then remand the case to the department for reconsideration in light of the new facts or issues unless the department elects to forego the remand.  (2) If a taxpayer fails to file a protest with the department within ninety days of the date of the proposed assessment, the taxpayer is in default, and the department must issue an assessment for the taxes. The assessment may be removed by the Administrative Law Court for good cause shown, and the matter may be remanded to the department.  (B) Upon remand the department has thirty days, or a longer period ordered by the administrative law judge, to consider the new facts and issues and amend its department determination. The department shall issue its amended department determination in the same manner as the original. The taxpayer has thirty days after the date the department's amended determination was sent by first class mail or delivered to the taxpayer to again request a contested case hearing. Requests for a hearing before the Administrative Law Court must be made in accordance with its rules. If the department fails to issue its amended department determination within thirty days of the date of the remand, or a longer period ordered by the administrative law judge, the taxpayer may request again a contested case hearing. At the new hearing the facts, law, and other authority presented at the original hearing have been presented in a timely manner for purposes of exhausting the taxpayer's prehearing remedy. The statute of limitations remains suspended by Section 12-54-85(G) during this process.  HISTORY: 1995 Act No. 60, Section 4A; 2003 Act No. 69, Section 3.DD, eff June 18, 2003; 2005 Act No. 161, Section 23.G, eff June 9, 2005.