reglab/housing_qa huggingface dataset:
SC Code § 12-2-40 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 2 - General Provisions|Section 12-2-40. Contracts intended to evade payment of tax or in fraud of tax laws against public policy.

 All contracts that are entered into with intent to evade payment of taxes or in fraud of the tax laws of this State are against public policy. The courts of this State may not lend their aid to enforce a contract entered into as a substitute for, or having as its consideration, a previous contract declared to be against public policy. Nothing in this section limits the power of an individual to administer his property by contract or donation so as to manage or avoid the impact of this or other tax laws on his personal property.  HISTORY: 1991 Act No. 50, Section 1.
SC Code § 12-2-50 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 2 - General Provisions|Section 12-2-50. Governmental bonds, notes, and certificates of indebtedness tax exempt.

 (A) Both the principal and interest of all bonds, notes, and certificates of indebtedness, by or on behalf of the United States government, the State, or an authority, agency, department, or institution of the State, and all counties, school districts, municipalities, and other political subdivisions of the State, and all agencies thereof, are exempt from all state, county, municipal, school district, and all other taxes or assessments, except estate or other transfer taxes, direct or indirect, general or special, whether imposed for the purpose of general revenue or otherwise. This exemption extends to all recipients of all interest paid on the obligation, whether paid directly or paid indirectly through a trustee, guardian, or other fiduciary.  (B) "Bonds" as used in this section applies to general obligation bonds and bonds payable wholly or in part from any special fund or from the revenues of a project or undertaking of the issuer.  HISTORY: 1991 Act No. 50, Section 1.
SC Code § 12-2-60 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 2 - General Provisions|Section 12-2-60. Extension of time to perform duties of county auditor, county treasurer and collector of delinquent taxes.

 The department may extend the time for the performance of the duties imposed upon the county auditors for the preparation of the duplicate and upon the county treasurer and delinquent tax collector for the collection of taxes.  HISTORY: 1991 Act No. 50, Section 1; 2006 Act No. 386, Section 55.A, eff June 14, 2006.
SC Code § 12-2-70 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 2 - General Provisions|Section 12-2-70. Unlawful conduct by county auditor or treasurer or member of county board of tax appeals.

 (A) It is unlawful for a person, contrary to the statutes of this State regulating the appointment of the county auditor and county treasurer, to:  (1) accept, hold, or exercise, or attempt to hold or exercise the office of county auditor or treasurer; or  (2) fail to turn over all books, papers, and property when application is made to him by his successor pertaining to either office.  (B) It is unlawful for a county treasurer, county auditor, or member of a county board of equalization to neglect, refuse, or evade the performance of the duties regulating the assessment and collection of taxes imposed upon him by law.  (C) It is unlawful for a county auditor to neglect or refuse to comply with the requirements of the law in the making up of his duplicate or fail to file with the Comptroller General the abstracts, vouchers, and settlement sheets within the time required by law.  (D) It is unlawful for a county treasurer, after being notified of his removal or suspension from office, to fail to settle with the county auditor and the Comptroller General and pay over all state and county monies in his hands to the officers entitled by law to receive them, within ten days after being notified.  (E) A person who violates the provisions of this section is guilty of a misdemeanor and, upon conviction, must be fined not more than five thousand dollars or imprisoned not more than three years, or both.  HISTORY: 1991 Act No. 50, Section 1; 1993 Act No. 184, Section 154.
SC Code § 12-2-75 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 2 - General Provisions|Section 12-2-75. Signatories to tax returns.

 (A) Returns filed by taxpayers with the department must be signed by the following:  (1) corporate returns by an authorized officer of the corporation;  (2) partnership returns by its manager or an authorized general partner of the partnership;  (3) trust and estate returns by the trustee, personal representative, executor, or administrator, whichever is applicable;  (4)(a) except as provided in subitems (b) and (c), individual returns must be signed by the individual;  (b) deceased individual returns for individuals who would have been required to file a state tax return while living by the personal representative, administrator, or executor of the decedent's estate and the tax must be levied upon and collected from the estate;  (c) if an individual is unable to make a return or payment, including an estimated tax payment, it must be made by an authorized agent, a guardian, or other person charged with the conduct of the business of the taxpayer;  (5) returns for any other person by an authorized officer or owner.  (B) In the instructions to a return, or otherwise, the department may authorize taxpayers to sign returns by other means, including electronically, and may authorize the signature to be filed or deposited with and be kept or forwarded by a third party. To the extent that a tax return preparer, as that term is defined in Internal Revenue Code Section 7701(a)(36), is required or permitted to sign a return, the department in the instructions to a return, or otherwise, may authorize the tax return preparer to sign the return by other means, including electronically.  HISTORY: 1996 Act No. 431, Section 1; 1997 Act No. 114, Section 5; 2000 Act No. 399, Section 3(D)(1), eff August 17, 2000; 2005 Act No. 161, Section 1, eff June 9, 2005.  Editor's Note  2000 Act No. 399, Section 3.Z., provides, in pertinent part, as follows:  "This section takes effect upon approval by the Governor, or as otherwise stated, except that ... subsection D. applies to taxable years beginning after December 31, 2000 ...."
SC Code § 12-2-85 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 2 - General Provisions|Section 12-2-85. Taxpayer immune from late payments due to "Year 2000" related computer billing delays.

 Notwithstanding any other provision of law, if a failure of a computer, software program, network, or database resulting from a "Year 2000" date change causes any kind of notice or bill, issued by the State or a political subdivision of the State, requiring payment to be made by a taxpayer to be mailed or forwarded late or otherwise untimely provided to the taxpayer, the taxpayer may not be penalized or assessed any penalties or interest for making a late payment.  HISTORY: 1999 Act No. 100, Part II, Section 107.
SC Code § 12-2-90 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 2 - General Provisions|Section 12-2-90. Fee-in-lieu of tax; collection and enforcement.

 (A) As used in this section, "fee-in-lieu of tax" means the amount required to be paid by the owners or lessees of any property in an industrial or business park pursuant to the provisions of Section 13(D) of Article VIII of the Constitution of this State and its implementing statutes.  (B) For purposes of the collection and enforcement of the fee-in-lieu of tax:  (1) Owners and lessees of any property in an industrial or business park shall file returns and other information as if the property were taxable.  (2) Returns are due at the same time as property tax returns would be due if the property were taxable.  (3) The fee-in-lieu of tax is due at the same time as property tax payments would be due if the property were taxable.  (4) Failure to make a timely fee-in-lieu of tax payment or to file required returns shall result in penalties being assessed as if the payment or return were a property tax payment or return.  (5) The provisions of this title which are applicable to the collection and enforcement of property taxes apply to the collection and enforcement of the fee-in-lieu of tax and, for purposes of applying those provisions, the fee-in-lieu of tax is considered a property tax. The provisions of Section 12-54-155 do not apply to this section.  (C) The provisions of this section are in addition to and do not affect any other provision of law relating to the collection and enforcement of other forms of payments in-lieu of taxes.  HISTORY: 2002 Act No. 334, Section 17, eff June 24, 2002.
SC Code § 12-2-100 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 2 - General Provisions|Section 12-2-100. Tax credits; timeframe for use; refunds; allocation of credits.

 (A) Unless otherwise provided by law, a tax credit administered by the department must be used in the year it is generated and must not be refunded.  (B) A tax credit earned by a partnership or limited liability company taxed as a partnership pursuant to Sections 12-6-3535, 12-6-3795, or 12-65-10, including any unused credit amount carried forward, may be passed through to the partners or members and may be allocated among any of its partners or members on an annual basis including, without limitation, an allocation of the entire credit to any partner or member who was a partner or member at any time in the year in which the credit or unused carryforward was allocated. The allocation must be allowed without regard to any provision of the Internal Revenue Code, or regulation promulgated pursuant to it, that may be interpreted as contrary to the allocation including, without limitation, the treatment of the allocation as a disguised sale.  HISTORY: 2003 Act No. 69, Section 3.A, eff June 18, 2003; 2021 Act No. 63 (S.677), Section 1, eff May 17, 2021.  Editor's Note  2021 Act No. 63, Section 2, provides as follows:  "SECTION 2. This act takes effect upon approval by the Governor and applies to a qualified project in service after January 1, 2020, but before December 31, 2030, if the project is issued an eligibility statement after May 14, 2020."  Effect of Amendment  2021 Act No. 63, Section 1, inserted the (A) designator, and added (B).
SC Code § 12-2-115 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 2 - General Provisions|Section 12-2-115. New jobs or investments not created; boundary clarification.

 For purposes of all South Carolina tax credits or other tax incentives, "new jobs" are not created in South Carolina by employees whose work location is changed from North Carolina to South Carolina as a result of the boundary clarification, as contained in the amendments in Section 1-1-10, effective January 1, 2017, nor is there any new investment in South Carolina as a result of property that changes location from North Carolina to South Carolina as a result of the boundary clarification.  HISTORY: 2016 Act No. 270 (S.667), Section 4, eff January 1, 2017.
SC Code § 12-2-120 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 2 - General Provisions|Section 12-2-120. Tax liability or refunds; boundary clarification.

 (A) Individuals whose residency or taxpayers whose property or business location is considered to have changed from North Carolina to South Carolina solely as a result of the boundary clarification, as contained in the amendments to Section 1-1-10, effective January 1, 2017, is not liable for any taxes for periods prior to the boundary clarification date based solely on a claim that the individual was a resident or the taxpayer's property or business location was located in South Carolina in the prior year.  (B) Individuals whose residency or taxpayers whose property or business location is considered to have changed from South Carolina to North Carolina solely as a result of the boundary clarification are not entitled to a refund of any state, county, or local taxes or license fees for periods prior to the boundary clarification date based solely on a claim that the individual was not a resident of South Carolina or the taxpayer's property or business location was not in South Carolina in prior years.  (C) Taxpayers who have sold products or services subject to South Carolina taxes to persons whose residence or location is considered to have changed from South Carolina to North Carolina solely as a result of the boundary clarification are not allowed a refund for any taxes paid prior to the boundary clarification as a result of these sales.  HISTORY: 2016 Act No. 270 (S.667), Section 5, eff January 1, 2017.
SC Code § 12-2-130 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 2 - General Provisions|Section 12-2-130. Authority to compromise taxes; boundary clarification.

 In the year containing the date of the boundary clarification, as contained in the amendments to Section 1-1-10, effective January 1, 2017, the Department of Revenue has the authority to compromise taxes that result in taxation in both South Carolina and North Carolina solely because of the boundary clarification.  HISTORY: 2016 Act No. 270 (S.667), Section 6, eff January 1, 2017.
SC Code § 12-2-140 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 2 - General Provisions|Section 12-2-140. Federal tax information; background checks.

 (A) Each state agency and each political subdivision of the State, is authorized, as necessary to comply with Internal Revenue Service Publication 1075, including amendments thereto and publications replacing Publication 1075, to obtain state and national criminal history background checks and investigations performed by the State Law Enforcement Division and the Federal Bureau of Investigation on all employees and contractors with access to federal tax information. The State Law Enforcement Division is authorized to conduct fingerprint-based state and national background checks for state agencies, state institutions, and political subdivisions of the State which have access to federal tax information in order to comply with Publication 1075.  (B) An employee or contractor of a state agency or a political subdivision of the State with access to or that uses federal tax information must:  (1) agree to a national background check and the release of all investigative records to the applicable state agency or political subdivision for the purpose of verifying criminal history information for noncriminal justice purposes; and  (2) supply a fingerprint sample and submit to a state criminal history background check and investigation to be conducted by the State Law Enforcement Division, and then submit to a national criminal history background check to be conducted by the Federal Bureau of Investigation.  (C) Except as otherwise provided in this section, a state agency or political subdivision shall pay any costs incurred to conduct background checks and investigations requested by the state agency or political subdivision. The state agency or political subdivision may require a person or entity contracting with the agency or political subdivision to pay the costs associated with the background investigations for all employees of the contractor. The requirement may be a condition of the contract with the state agency or political subdivision.  (D) Each state agency or political subdivision required to conduct background checks and investigations pursuant to this section shall establish written policies concerning the implementation and use of the background checks and investigations conducted pursuant to this section.  (E) For purposes of this section, "state agency" includes state departments and state institutions.  HISTORY: 2021 Act No. 59 (S.609), Section 1, eff May 17, 2021.
SC Code § 12-4-10 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 4 - The South Carolina Department Of Revenue|Section 12-4-10. Department of Revenue created.

 The South Carolina Department of Revenue is created to administer and enforce the revenue laws of this State; administer the licensing laws and regulations relating to alcoholic liquors, beer, and wine and assess penalties for violations thereof; and other laws specifically assigned to it.  HISTORY: 1991 Act No. 50, Section 2; 1993 Act No. 181, Section 102; 1996 Act No. 459, Section 8.
SC Code § 12-4-15 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 4 - The South Carolina Department Of Revenue|Section 12-4-15. Departmental divisions; supervision.

 The Department of Revenue must be divided into such divisions as the director may prescribe.  HISTORY: 1993 Act No. 181, Section 103; 1996 Act No. 459, Section 9.
SC Code § 12-4-20 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 4 - The South Carolina Department Of Revenue|Section 12-4-20. Offices, materials and supplies.

 The department must be provided all necessary offices, furniture, equipment, books, periodicals, and supplies necessary to conduct its duties.  HISTORY: 1991 Act No. 50, Section 2.
SC Code § 12-4-30 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 4 - The South Carolina Department Of Revenue|Section 12-4-30. Appointment of director; disposition of contested cases.

 (A) The department is governed in matters of policy and administration by a director appointed by the Governor with the advice and consent of the Senate. The director may be removed from office pursuant to the provisions of Section 1-3-240.  (B) All contested cases, as defined by Section 1-23-310 must be heard by an administrative law judge pursuant to the provisions of Chapter 23 of Title 1.  HISTORY: 1991 Act No. 50, Section 2; 1993 Act No. 181, Section 104; 2005 Act No. 161, Section 2, eff June 9, 2005.
SC Code § 12-4-40 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 4 - The South Carolina Department Of Revenue|Section 12-4-40. Oath of office.

 The director, within thirty days after notice of appointment and before taking office, shall take and file with the Secretary of State the oath of office prescribed by the State Constitution.  HISTORY: 1991 Act No. 50, Section 2.
SC Code § 12-4-70 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 4 - The South Carolina Department Of Revenue|Section 12-4-70. Restriction on political activity and other acts of chairman interfering with or inconsistent with duties.

 The director of the department shall devote the time required to perform the duties of the office and may not:  (1) engage in any occupation or business interfering with or inconsistent with his duties;  (2) serve on or under a committee of a political party; or  (3) contribute, directly or indirectly, money or anything of value in support of a candidate for office or to a political organization.  HISTORY: 1991 Act No. 50, Section 2.
SC Code § 12-4-310 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 4 - The South Carolina Department Of Revenue|Section 12-4-310. Mandated powers and duties.

 The department shall:  (1) hold meetings, as considered necessary. The department may hold meetings, transact business, or conduct investigations at any place necessary; however, its primary office is in Columbia;  (2) formulate and recommend legislation to enhance uniformity, enforcement, and administration of the tax laws, and secure just taxation and improvements in the system of taxation;  (3) consult and confer with the Governor upon the subject of taxation, the administration of the laws, and the progress of the work of the department, and furnish the Governor reports, assistance, and information he may require;  (4) prepare and publish, annually, statistics reasonably available with respect to the operation of the department, including amounts collected, and other facts it considers pertinent and valuable;  (5) make available to the authorities of a political subdivision information reported to the department pursuant to the requirements of Chapter 36 of this title of businesses licensed under Section 12-36-510 in the requesting political subdivision;  (6) hire all necessary personnel, including officers, agents, deputies, experts, and assistants, and assign to them duties and powers as the department prescribes;  (7) require those of its officers, agents, and employees it designates to give bond for the honest performance of their duties in the sum and with the sureties it determines; and all premiums on the bonds must be paid by the department;  (8) pay travel expenses, purchase, or lease all necessary facilities, equipment, books, periodicals, and supplies for the performance of its duties;  (9) exercise and perform other powers and duties as granted to it or imposed upon it by law;  (10) make available to the authorities of a municipality or county in this State levying a tax based on gross receipts or net taxable sales, any records indicating the amount of gross receipts or net taxable sales reported to the department; provided, however, that income tax records may be made available only if the department first has satisfied itself that the gross receipts reported to the municipality or county were less than the gross receipts as indicated by the records of the department; and  (11) provide data and assistance to municipalities and counties in which Article 8, Chapter 1, Title 6, the Fairness in Lodging Act, is implemented.  HISTORY: 1991 Act No. 50, Section 2; 1991 Act No. 168, Section 3; 1992 Act No. 361, Section 2; 1996 Act No. 431, Section 2; 2014 Act No. 261 (S.985), Section 4, eff June 9, 2014.  Effect of Amendment  2014 Act No. 261, Section 4, added subsection (11), relating to the Fairness in Lodging Act.
SC Code § 12-4-320 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 4 - The South Carolina Department Of Revenue|Section 12-4-320. Permissive powers and duties; rules, regulations, rulings, decisions; agreement or compromise as to taxpayer liabilities.

 The department may:  (1) make rules and promulgate regulations, not inconsistent with law, to aid in the performance of its duties. The department may prescribe the extent, if any, to which these rules and regulations must be applied without retroactive effect;  (2) upon written application, determine the tax effects of transactions and the tax liability of taxpayers, upon facts furnished to it, and it may revoke or modify the rulings if the facts should develop differently later. The department, in its discretion, may publish these rulings. This publication may be in brief hypothetical form so as to give all pertinent facts and decisions without violating the provisions of Section 12-54-240;  (3) compromise any tax, interest, or penalty imposed by this title or other law assigned to it and may return to the owner, in whole or in part, any goods seized or confiscated;  (4) enter into a written agreement with a person with regard to a tax liability. If the agreement is approved by the director, it is final and conclusive and the case may not be reopened by administrative or judicial action or otherwise, except in cases of fraud, malfeasance, or misrepresentation;  (5) publish its findings and decisions in all controversies resolved by it. This publication may be in brief hypothetical form so as to give all pertinent facts, decisions, and reasons without violating the provisions of Section 12-54-240;  (6) for damage caused by war, terrorist act, or natural disaster or service with the United States armed forces or national guard in or near a hazard duty zone, extend the date for filing returns, payments of taxes, collection of taxes, and conducting audits, and waive interest and penalties;  (7) enter into an installment payment agreement with a taxpayer.  HISTORY: 1991 Act No. 50, Section 2; 1994 Act No. 516, Section 26; 1999 Act No. 114, Section 4; 2007 Act No. 110, Section 36, eff June 21, 2007; 2007 Act No. 116, Section 42, eff June 28, 2007, applicable for tax years beginning after 2007.