reglab/housing_qa huggingface dataset:
SC Code § 12-58-100 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 58 - South Carolina Taxpayers' Bill Of Rights|Section 12-58-100. Failure to make timely return or payment due to reasonable reliance on written advice from department.

 (A) If the department finds that a person's failure to make a timely return or payment is due to the person's reasonable reliance on written advice from the department, the person is relieved of any penalty or interest, notwithstanding the provisions of Section 12-54-160.  (B) For the purposes of this section, a person's failure to make a timely return or payment is considered to be due to reasonable reliance on written advice from the department only if the department finds that all of the following conditions are satisfied:  (1) The person requested in writing that the department advise him whether a particular activity or transaction is subject to tax under the tax laws administered by the department, and the specific facts and circumstances of the activity or transaction were fully described in the request.  (2) The department responded in writing to the person regarding the written request for advice, stating whether or not the described activity or transaction is subject to tax, or stating the conditions under which the activity or transaction is subject to tax.  (3) In reasonable reliance on the department's written advice, the person did not remit the tax due.  (4) The liability for taxes applied to a particular activity or transaction which occurred before either of the following:  (a) the department rescinded or modified the advice so given by sending written notice to the person of the rescinded or modified advice;  (b) a change in statutory or constitutional law, a change in the department's regulations, or a final decision of a court, which rendered the department's earlier written advice no longer valid;  (c) any person seeking relief under this section shall file with the department all of the following:  (i) a copy of the person's written request to the department and a copy of the department's written advice;  (ii) a statement signed under penalty of perjury, setting forth the facts on which the claim is based;  (iii) any other information which the department may require.  (d) only the person making the written request may rely on the department's written advice to that person.  HISTORY: 1995 Act No. 76, Section 6.
SC Code § 12-58-110 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 58 - South Carolina Taxpayers' Bill Of Rights|Section 12-58-110. Investigation or surveillance limited to department's responsibilities.

 (A) An officer or employee of the department acting in connection with any law administered by the department may not knowingly authorize, require, or conduct any investigation of, or surveillance over, any person for any purpose outside the department's responsibilities.  (B) Any person violating subsection (A) is subject to disciplinary action in accordance with the department's procedure, including dismissal from office or discharge from employment.  (C) This section does not apply with respect to any otherwise lawful investigation concerning organized crime activities.  (D) The provisions of this section are not intended to prohibit, restrict, or prevent the exchange of information where the person is being investigated for multiple violations.  (E) For the purposes of this section:  (1) "Investigation" means any oral or written inquiry directed to any person, organization, or governmental agency.  (2) "Surveillance" means the monitoring of persons, places, or events by means of electronic interception, overt or covert observations, or photography, and the use of informants.  HISTORY: 1995 Act No. 76, Section 6.
SC Code § 12-58-120 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 58 - South Carolina Taxpayers' Bill Of Rights|Section 12-58-120. Release of levy issued or on any property.

 The department shall release any levy issued or on any property in the event of any of the following:  (1) the liability for which the levy was made is satisfied;  (2) the department determines that release facilitates the collection of the liability;  (3) an installment payment agreement has been executed with respect to the liability;  (4) the department has determined that the levy creates an economic hardship due to the taxpayer's financial condition;  (5) if the department determines the fair market value of the property exceeds the liability and partial release does not hinder collection of the tax and related costs owed to the department.  HISTORY: 1995 Act No. 76, Section 6.
SC Code § 12-58-130 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 58 - South Carolina Taxpayers' Bill Of Rights|Section 12-58-130. Claim for reimbursement of bank charges due to erroneous levy by department; when filed; conditions to be satisfied; notification of denial to be in writing.

 (A) A taxpayer may file a claim with the department for reimbursement of bank charges incurred by the taxpayer as the direct result of an erroneous levy by the department. Bank charges include a financial institution's customary charge for complying with the levy instructions and reasonable charges for overdrafts that are a direct consequence of the erroneous levy. The charges are those paid by the taxpayer and not waived or reimbursed by the financial institution. Each claimant applying for reimbursement shall file a claim with the department in a form prescribed by the department. For the department to grant a claim, the department shall determine that both of the following two conditions have been satisfied:  (1) the erroneous levy was caused by department error;  (2) before the levy, the taxpayer responded to all contacts by the department and provided the department with any requested information or documentation sufficient to establish the taxpayer's position. The conditions stated in this item may be waived by the department for reasonable cause.  (B) Claims pursuant to this section must be filed within ninety days from the date of the levy. Within thirty days from the date the claim is received, the department shall respond to the claim. If the department denies the claim, the taxpayer must be notified in writing of the reasons for the denial of the claim.  HISTORY: 1995 Act No. 76, Section 6.
SC Code § 12-58-150 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 58 - South Carolina Taxpayers' Bill Of Rights|Section 12-58-150. Appeal procedure for modifying or releasing liens.

 The department shall provide for an administrative appeal procedure for modifying or releasing liens. The department may promulgate regulations to facilitate an appeals procedure for liens.  HISTORY: 1995 Act No. 76, Section 6.
SC Code § 12-58-160 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 58 - South Carolina Taxpayers' Bill Of Rights|Section 12-58-160. Release of lien filed in error; notification of appropriate parties; prompt action to correct error.

 (A) If the department determines that filing a lien was in error, it shall mail a release to the taxpayer and the entity recording the lien as soon as possible after this determination and the receipt of lien-recording information and shall take necessary action to expunge the recording of the lien from the taxpayer's record. The release must contain a statement that the lien was filed in error. If the erroneous lien is obstructing a lawful transaction, the department shall immediately issue a release of lien to the taxpayer and the entity recording the lien.  (B) When the department releases a lien erroneously filed, notice of that fact must be mailed to the taxpayer and upon the request of the taxpayer, a copy of the release must be forwarded to the major credit reporting companies. Submission of data under this section does not constitute a violation of Section 30-2-50.  HISTORY: 1995 Act No. 76, Section 6; 2006 Act No. 386, Section 32, eff June 14, 2006.
SC Code § 12-58-165 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 58 - South Carolina Taxpayers' Bill Of Rights|Section 12-58-165. Expungement of a recorded lien.

 The department may take necessary action to expunge the recording of any lien imposed pursuant to Section 12-54-120, or any other provision authorizing the department to collect monies due, once the lien is fully paid and satisfied. If, upon investigation, the department determines that no taxes were due, the provisions of this section apply and the recorded lien shall be expunged as if it were fully paid and satisfied.  HISTORY: 2013 Act No. 90, Section 2, eff June 13, 2013.
SC Code § 12-58-180 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 58 - South Carolina Taxpayers' Bill Of Rights|Section 12-58-180. Applicability of provisions to taxes administered by department.

 The provisions of this chapter are applicable to taxes administered by the department.  HISTORY: 1995 Act No. 76, Section 6.
SC Code § 12-58-185 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 58 - South Carolina Taxpayers' Bill Of Rights|Section 12-58-185. Extensions of payment periods; grounds; restrictions.

 (A) The department, in its discretion, may accept installment payments for amounts due it for a period not to exceed one year from the date the payment was due. Interest accrues during the installment period, pursuant to Section 12-54-25. In addition, the department may extend the time for payment beyond one year if it is shown to the satisfaction of the department that the payment of the amount due it upon the date originally fixed for the payment will result in undue hardship to the taxpayer.  (B) An extension may not be granted under this section for an amount due the department if the taxpayer acted negligently, disregarded rules or regulations intentionally, or committed fraud with intent to evade tax.  HISTORY: 1998 Act No. 386, Section 1; 2001 Act No. 89, Section 39, eff July 20, 2001; 2005 Act No. 145, Section 37, eff June 7, 2005.
SC Code § 12-58-190 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 58 - South Carolina Taxpayers' Bill Of Rights|Section 12-58-190. Delay or denial of refund because of audit for different tax period; disciplinary action.

 (A) An officer or employee of the department may not deny a refund or delay the issuance of the department's order to the State Treasurer to pay a refund that has been determined to be due because the department is auditing or planning an audit of the taxpayer for a different tax or different tax period. This subsection does not prevent the issuance of an assessment, including a jeopardy assessment, pursuant to the Revenue Procedures Act.  (B) A person violating subsection (A) is subject to disciplinary action in accordance with the department's procedure, including dismissal from office or discharge from employment.  HISTORY: 2005 Act No. 161, Section 15.A, eff June 9, 2005.
SC Code § 12-59-10 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 59 - Forfeited Lands|Section 12-59-10. Creation and membership of county forfeited land commissions.

 A forfeited land commission is created in each of the counties of this State, consisting of the county treasurer, county auditor and clerk of court, all acting ex officio, who shall serve without compensation. The chairman of the governing body of any county may also serve on the forfeited land commission when officially designated so to do by the county legislative delegation and in such case he shall have equal authority with other members of the commission and shall serve without compensation. In all counties having a register of deeds such register shall be a member of the forfeited land commission for that county in lieu of the clerk of court.  HISTORY: 1962 Code Section 65-2901; 1952 Code Section 65-2901; 1942 Code Section 2167; 1936 (39) 1627.  Code Commissioner's Note  1997 Act No. 34, Section 1, directed the Code Commissioner to change all references to "Register of Mesne Conveyances" to "Register of Deeds" wherever appearing in the 1976 Code of Laws.
SC Code § 12-59-20 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 59 - Forfeited Lands|Section 12-59-20. Organization of Commission; compensation of secretary; quorum.

 The forfeited land commissions for the several counties shall organize by electing one of their number chairman and may elect a secretary whose duties they shall prescribe and whose compensation they shall fix, subject to the approval of the county legislative delegation. But in no case shall such compensation exceed five per cent of the money received for the sale of lands made by the commission, such compensation and other necessary expenses to be paid by vouchers drawn on the county treasurer and paid by the county treasurer from the ordinary county fund of the county and signed by all members of the commission for such county. A majority of each commission shall constitute a quorum for the transaction of other business.  HISTORY: 1962 Code Section 65-2906; 1952 Code Section 65-2906; 1942 Code Section 2171; 1932 Code Section 2172; 1926 (34) 920; 1929 (36) 125.
SC Code § 12-59-40 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 59 - Forfeited Lands|Section 12-59-40. Sale of forfeited lands; method and terms of sale.

 The forfeited land commissions created in this article for each of the counties of the State shall effect the sale of lands forfeited and bid in for the various forfeited land commissions of the State by the county auditors or the tax collectors of the several counties of the State in pursuance of Section 12-51-55. All lands deeded to the forfeited land commission of any county shall be held by it as assets of the county and sold to the best interest of the county. It shall sell and dispose of such lands in such a manner and upon such terms and conditions as to it may appear to be for the best interest of its county, but the terms of sale shall not in any case provide for a longer term than ten years for the full payment of the purchase price of such property and shall be secured by a first real estate mortgage upon the property sold.  HISTORY: 1962 Code Section 65-2908; 1952 Code Section 65-2908; 1942 Code Sections 2168, 2170; 1932 Code Section 2168; 1926 (34) 920; 1929 (36) 125; 1933 (38) 212; 1934 (38) 1366; 1936 (39) 1349, 1575; 1938 (40) 1717; 2015 Act No. 87 (S.379), Section 59, eff June 11, 2015.  Code Commissioner's Note  At the direction of the Code Commissioner, the reference to Section 12-49-510 was changed to Section 12-51-55.  Effect of Amendment  2015 Act No. 87, Section 59, inserted "or the tax collectors" in the first sentence, and twice substituted "the county" for "the county and State" in the second sentence.
SC Code § 12-59-50 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 59 - Forfeited Lands|Section 12-59-50. Sale by former owner of forfeited lands; application to commission for approval of sale.

 The owner of any property which has been sold for delinquent county taxes and which has been bid in by the forfeited land commission may sell all or any part of such property so bid in by the forfeited land commission upon securing the approval, in writing, of the forfeited land commission, if such land has not theretofore been sold by such commission and application for such approval be made to the commission by the owner within five years from the day following the expiration of the period allowed by law to owners to redeem property sold for taxes.  HISTORY: 1962 Code Section 65-2913; 1952 Code Section 65-2913; 1942 Code Section 2170-2; 1934 (38) 1253; 2015 Act No. 87 (S.379), Section 60, eff June 11, 2015.  Effect of Amendment  2015 Act No. 87, Section 60, deleted "State and" following "sold for delinquent".
SC Code § 12-59-60 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 59 - Forfeited Lands|Section 12-59-60. Sale by former owner of forfeited land; old tax shall be paid on sale of whole tract; seventy-five per cent on sale of part.

 The forfeited land commission shall not give its approval for the sale of the entire lot or tract unless the owner pays all taxes which may at any time be due thereon. In case the owner petitions the commission to sell a part thereof and the commission shall deem it advisable to permit such sale, the owner shall pay to the forfeited land commission from the proceeds of the sale of such part or portion of the property involved not less than seventy-five per cent of the entire sale price, unless a smaller amount is sufficient to pay all taxes due, and upon such payment the commission shall release the lien for taxes on the property so sold.  HISTORY: 1962 Code Section 65-2914; 1952 Code Section 65-2914; 1942 Code Section 2170-2; 1934 (38) 1253.
SC Code § 12-59-70 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 59 - Forfeited Lands|Section 12-59-70. Sale by former owner of forfeited land; commission may convey such property.

 Should the title have been made by the tax collector to the forfeited land commission and not theretofore been sold, the forfeited land commission may, if it approve the application of the owner to sell a portion of the property so bid in as provided in this article, execute and deliver to the owner or anyone whom he may designate a deed upon payment of the amount as provided in Section 12-59-60.  HISTORY: 1962 Code Section 65-2915; 1952 Code Section 65-2915; 1942 Code Section 2170-2; 1934 (38) 1253; 2015 Act No. 87 (S.379), Section 61, eff June 11, 2015.  Effect of Amendment  2015 Act No. 87, Section 61, amended the section by removing the sheriff from tax sale collection process.
SC Code § 12-59-80 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 59 - Forfeited Lands|Section 12-59-80. Commission may assign its bids.

 The forfeited land commission may assign its bids at any time before title deed being made pursuant to sale, provided the consideration to be paid for such assignments shall not be less than the amount of taxes, penalties and costs for which the property was sold. The chairman or his designee may accept sealed bids for assignments of the forfeited land commission bids for a designated time period. Assignments not made during this time may then be assigned on a first come, first served basis. A list of available forfeited land commission properties is to be maintained at an assigned location as determined by the county forfeited land commission.  HISTORY: 1962 Code Section 65-2916; 1952 Code Section 65-2916; 1942 Code Section 2170-2; 1934 (38) 1253; 2015 Act No. 87 (S.379), Section 62, eff June 11, 2015.  Effect of Amendment  2015 Act No. 87, Section 62, added the text following the first sentence, relating to the procedure for accepting sealed bids for assignment.
SC Code § 12-59-85 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 59 - Forfeited Lands|Section 12-59-85. Forfeited land commission.

 After land has been bid in by the county auditor and before it has been conveyed to the county's forfeited land commission, the forfeited land commission or a majority of its members may refuse to accept title to the property if the commission determines that to accept title would be against the interest of the public.  HISTORY: 2012 Act No. 186, Section 2, eff June 7, 2012.
SC Code § 12-59-90 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 59 - Forfeited Lands|Section 12-59-90. Execution of deeds and validation of certain deeds.

 All deeds for lands sold under the authority of Section 12-59-40 shall be made by the forfeited land commission of the county holding title thereto or by a majority of the members thereof and all conveyances heretofore made to and by the several forfeited land commissions, or by a majority of the members thereof, are declared valid and of full force and effect and to have been made in accordance with the provisions of this section. The forfeited land commission of any county, or a majority of the members thereof, may require the tax collector or other officer authorized by law to execute a deed to any land which may be bid in by the county auditor to convey such land to any purchaser to whom it may be sold by such forfeited land commission, or a majority of the members thereof, after such land has been bid in by the county auditor and before it has been conveyed to the forfeited land commission, and all conveyances of real property heretofore made by the tax collector or other officer authorized by law to execute such conveyances pursuant to authority and direction of any forfeited land commission, or a majority of the members thereof, are declared valid and effectual to convey title according to their respective terms, notwithstanding that they may have been made by the tax collector or other officer pursuant to authority or direction of only a majority of the members of any such commission.  HISTORY: 1962 Code Section 65-2918; 1952 Code Section 65-2918; 1942 Code Section 2170; 1933 (38) 212; 1936 (39) 1349, 1575; 1938 (40) 1717; 2015 Act No. 87 (S.379), Section 63, eff June 11, 2015.  Effect of Amendment  2015 Act No. 87, Section 63, substituted "tax collector" for "sheriff" three times in the final sentence.
SC Code § 12-59-100 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 59 - Forfeited Lands|Section 12-59-100. Deposit of funds from sale of forfeited land commission.

 The proceeds of any such sales shall be turned over by such forfeited land commission to the county treasurer. And the county treasurer shall deposit such funds, after deducting the expense warrants as drawn on him by the forfeited land commission of his county into the general county fund. If any tract of land is sold for less than the taxes and penalties due thereon, the proceeds of such sale shall be divided between the county and taxing entities in the proportion of the amount of taxes and penalties due each of them.  HISTORY: 1962 Code Section 65-2919; 1952 Code Section 65-2919; 1942 Code Section 2170; 1933 (38) 212; 1936 (39) 1349, 1575; 1938 (40) 1717; 2015 Act No. 87 (S.379), Section 64, eff June 11, 2015.  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.  Effect of Amendment  2015 Act No. 87, Section 64, rewrote the section.
SC Code § 12-59-120 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 59 - Forfeited Lands|Section 12-59-120. Commission shall have access to tax records.

 Any agent of the forfeited land commission of the respective counties shall be allowed free access by the auditors, the treasurers and tax collectors to all executions issued for the collection of taxes by the county treasurer and returned "nulla bona" for any reason or "double entry", or which are not collected for any reason, to the tax books, and to all records in their respective offices relating to tax matters.  HISTORY: 1962 Code Section 65-2922; 1952 Code Section 65-2841; 1942 Code Section 2153; 1932 Code Section 2153; Civ. C. '22 Section 113; Civ. C. '12 Section 108; Civ. C. '02 Section 104; 1898 (22) 726; 1958 (50) 1917; 2015 Act No. 87 (S.379), Section 66, eff June 11, 2015.  Effect of Amendment  2015 Act No. 87, Section 66, substituted "tax collectors" for "sheriffs".