reglab/housing_qa huggingface dataset:
SC Code § 41-31-310 (2021)
2021 South Carolina Code of Laws|Title 41 - Labor and Employment|Chapter 31 - Contributions And Payments To The Unemployment Trust Fund|Section 41-31-310. Time contributions accrue and become payable; contributions shall not be deducted from wages; limitation on collection actions.

 Contributions shall accrue and become payable by each employer for each calendar year in which he is subject to Chapters 27 through 41 of this title with respect to wages for employment. Contributions shall become due and be paid by each employer to the department for the fund in accordance with regulations promulgated by the department and shall not be deducted, in whole or in part, from the wages of the employer's employees. However, no determination and assessment of contributions, interest, or penalties shall be made, and no action for the collection of contributions, interest, and penalties shall be instituted more than four years after the last day of the month immediately following the calendar quarter for which the contributions, interest, or penalties were payable. This limitation period contained in this section does not apply to employers that wilfully fail to timely file a contribution report with the department, that knowingly make false statements to the department in a contribution report, or that intentionally fail to disclose a material fact to the department concerning a contribution report.  HISTORY: 1962 Code Section 68-201; 1952 Code Section 68-201; 1942 Code Section 7035-87; 1936 (39) 1716; 1939 (41) 487; 1941 (42) 369; 1966 (54) 2640; 2010 Act No. 234, Section 1, eff January 1, 2011.  Effect of Amendment  The 2010 amendment rewrote the section.
SC Code § 41-31-320 (2021)
2021 South Carolina Code of Laws|Title 41 - Labor and Employment|Chapter 31 - Contributions And Payments To The Unemployment Trust Fund|Section 41-31-320. Examination of reports and computation of contribution; notice of excess due.

 As soon as practicable after a contribution report is filed, the department shall examine it and compute the contribution due. If the amount computed is greater than the amount previously paid, the difference shall be paid to the department within ten days after notice of the amount is mailed by the department.  HISTORY: 1962 Code Section 68-202; 1952 Code Section 68-202; 1942 Code Section 7035-94; 1936 (39) 1716; 1939 (41) 487; 1941 (42) 369;2010 Act No. 234, Section 1, eff January 1, 2011.  Effect of Amendment  The 2010 amendment rewrote the section.
SC Code § 41-31-330 (2021)
2021 South Carolina Code of Laws|Title 41 - Labor and Employment|Chapter 31 - Contributions And Payments To The Unemployment Trust Fund|Section 41-31-330. Imposition of penalty.

 (A)(1) If the department finds that an additional contribution is due, that the report was made in good faith, that the understatement of the contribution is not deliberate, then no penalty shall be added because of the understatement. However, except for the time period contained in item (2), the amount of the deficiency shall bear interest at the rate of one percent for each month or fraction of a month that it remains unpaid.  (2) For calendar year 2011, retroactive to January 1, 2011, for months January through June thirtieth of that year, the amount of deficiency that arises under the circumstances provided in item (1) shall bear interest at the rate of 0.25 percent for each month or fraction of a month that it remains unpaid. However, if the department finds that the understatement is due to the circumstances provided in subsection (B) or (C) then the employer is not entitled to the 0.25 percent interest rate.  (B) If the department finds that the understatement is due to negligence on the part of the employer, but without intent to defraud, there shall be added to the amount of the deficiency, in addition to interest calculated in the manner provided in subsection (A), a ten percent penalty.  (C) If the department finds that the understatement is false or fraudulent, with intent to evade the payment of the contribution due, there shall be added to the amount of the deficiency, in addition to interest calculated in the manner provided in subsection (A), a one hundred percent penalty.  HISTORY: 1962 Code Section 68-203; 1952 Code Section 68-203; 1942 Code Section 7035-94; 1936 (39) 1716; 1939 (41) 487; 1941 (42) 369; 2010 Act No. 234, Section 1, eff January 1, 2011; 2011 Act No. 63, Section 19, eff June 14, 2011.  Effect of Amendment  The 2010 amendment rewrote the section.  The 2011 amendment rewrote subsection (A) by adding the subsection identifiers and adding subsection (A)(2) relating to calendar year 2011.
SC Code § 41-31-340 (2021)
2021 South Carolina Code of Laws|Title 41 - Labor and Employment|Chapter 31 - Contributions And Payments To The Unemployment Trust Fund|Section 41-31-340. Department to give notice of improper reports; determination of contribution when employer fails to file proper report.

 The department must give notice to an employing unit that has failed to make reports required pursuant to Chapters 27 through 41 of this title, or has filed incorrect or insufficient reports. If the employing unit refuses or neglects to file a proper report within fifteen days after notice has been mailed to it, the department shall determine the amount of the wages payable for employment by the employing unit for the period for which the report is required. The determination must be based upon the department's best information and belief. The department must then determine the amount of contribution due, if any, computing it at double the rate which would otherwise apply. The department may allow further time, not to exceed an additional fifteen days, for filing the proper report after notice is mailed.  HISTORY: 1962 Code Section 68-204; 1952 Code Section 68-204; 1942 Code Section 7035-94; 1936 (39) 1716; 1939 (41) 487; 1941 (42) 369; 2010 Act No. 234, Section 1, eff January 1, 2011.  Effect of Amendment  The 2010 amendment rewrote the section.
SC Code § 41-31-350 (2021)
2021 South Carolina Code of Laws|Title 41 - Labor and Employment|Chapter 31 - Contributions And Payments To The Unemployment Trust Fund|Section 41-31-350. Penalty for failure to file report.

 An employer that fails to file a report concerning wages or contributions pursuant to Chapters 27 through 41 of this title within fifteen days from the date upon which the department mailed a demand for the report, the department shall assess the employer a penalty of ten percent of the contributions due but no less than twenty-five nor more than one thousand dollars in addition to the contributions payable with respect to the report.  HISTORY: 1962 Code Section 68-204.1; 1969 (56) 268; 1985 Act No. 154, Section 4; 2010 Act No. 234, Section 1, eff January 1, 2011.  Effect of Amendment  The 2010 amendment rewrote the section.
SC Code § 41-31-360 (2021)
2021 South Carolina Code of Laws|Title 41 - Labor and Employment|Chapter 31 - Contributions And Payments To The Unemployment Trust Fund|Section 41-31-360. Adjustments and refunds.

 (A) If, not later than four years after the date on which any contributions or interest or employment security administrative contingency assessments became due, an employer who has paid the contributions or interest or employment security administrative contingency assessments shall make application for an adjustment in connection with subsequent contribution or employment security administrative contingency assessment payments or for a refund because the adjustment cannot be made and the department shall determine that the contributions or interest or employment security administrative contingency assessments or any portion was erroneously collected, the department shall make an adjustment, without interest, in connection with subsequent contribution or employment security administrative contingency assessment payments by him or, if the adjustment cannot be made, shall refund the amount from the fund. For like cause and within the same period an adjustment or refund may be made on the department's own initiative.  (B) A refund or adjustment must be made in any case where the department finds that contributions or interest or employment security administrative contingency assessments were erroneously paid by an employing unit to this State upon wages earned by individuals in employment in another state. The refund or adjustment must be made upon satisfactory proof to the department that the payment of the contributions or interest or employment security administrative contingency assessments have been made to the other state.  HISTORY: 1962 Code Section 68-205; 1952 Code Section 68-205; 1942 Code Section 7035-94; 1936 (39) 1716; 1939 (41) 487; 1941 (42) 369; 1957 (50) 580; 1966 (54) 2640; 1986 Act No. 362, Section 8, eff April 3, 1986; 2010 Act No. 234, Section 1, eff January 1, 2011.  Effect of Amendment  The 1986 amendment added references to employment security administrative contingency assessments and made grammatical changes.  The 2010 amendment added the subsection identifiers and substituted "department" for "commission" throughout.
SC Code § 41-31-370 (2021)
2021 South Carolina Code of Laws|Title 41 - Labor and Employment|Chapter 31 - Contributions And Payments To The Unemployment Trust Fund|Section 41-31-370. Interest on unpaid contributions.

 (A) Contributions unpaid on the date on which they are due and payable, as prescribed by the department, shall bear interest at the rate of one percent for each month or fraction for which they remain unpaid but contributions as have accrued prior to the establishment of an employer's liability shall bear interest at the rate of one-half of one percent a month or fraction of a month, to the date on which liability is established, unless it is found by the department that the delay in the establishment of liability resulted from wilful negligence of the employer, and shall bear interest at the rate of one percent a month or fraction for which they remain unpaid thereafter.  (B) If any employer's amount of contributions which are due and payable, as prescribed by the department, are unpaid ten days following the date on which an assessment or debit memorandum was issued, a penalty of ten percent of the amount of contributions due and payable, not to exceed one thousand dollars, must be paid in addition to any other interest or penalty which may be applicable.  (C) The department may, for good cause, extend the time for the filing of reports and the payment of contributions. Any person to whom the extension is granted shall pay in addition to the contribution due, interest at the rate of one percent per month or fraction of a month from the due date of the contribution to the date of payment.  HISTORY: 1962 Code Section 68-206; 1952 Code Section 68-206; 1942 Code Section 7035-94; 1936 (39) 1716; 1939 (41) 487; 1941 (42) 369; 1957 (50) 580; 1985 Act No. 154, Section 5; 2010 Act No. 234, Section 1, eff January 1, 2011.  Effect of Amendment  The 2010 amendment substituted "department" for "commission" throughout, substituted "of a month" for "thereof" in subsection (A), and made nonsubstantive changes.
SC Code § 41-31-380 (2021)
2021 South Carolina Code of Laws|Title 41 - Labor and Employment|Chapter 31 - Contributions And Payments To The Unemployment Trust Fund|Section 41-31-380. Lien for contributions, interest, penalties, and costs.

 The contributions, interest, penalties, departmental administrative contingency assessments, and costs prescribed in this chapter are considered taxes owing the State by the persons against whom they are charged, and are a lien upon the real property or chattels of the person by whom the contributions are due, only after the warrant described in Section 41-31-390 is indexed as prescribed in Section 41-31-400.  HISTORY: 1962 Code Section 68-207; 1952 Code Section 68-207; 1942 Code Section 7035-94; 1936 (39) 1716; 1939 (41) 487; 1941 (42) 369; 1942 (42) 1648; 1963 (53) 228; 1966 (54) 2640; 1986 Act No. 362, Section 9, eff April 3, 1986; 2010 Act No. 234, Section 1, eff January 1, 2011.  Effect of Amendment  The 1986 amendment added "employment security administrative contingency assessments," and made grammatical changes.  The 2010 amendment substituted "departmental" for "employment security".
SC Code § 41-31-390 (2021)
2021 South Carolina Code of Laws|Title 41 - Labor and Employment|Chapter 31 - Contributions And Payments To The Unemployment Trust Fund|Section 41-31-390. Issuance of warrant of execution for collection.

 (A) If an employer defaults in any payment of contributions, interest, penalties, or departmental administrative contingency assessments, the department shall notify the employer of the amount of contributions, interest, penalties, or departmental administrative contingency assessments due. If the amount is not paid within ten days after notice to the employer, the department shall issue a warrant of execution, directed to its authorized representative, commanding the representative to levy upon and sell the real and personal property of the employer found within that county for the payment of the amount, with interest, the cost of executing the warrant, and any reasonable costs incurred in collecting these amounts, to return the warrant to the department and to pay it the money collected.  (B) The department may contract with a collection agency or the Department of Revenue for the purpose of collecting delinquent payments of contributions, interest, penalties, departmental administrative contingency assessments, and any other reasonable costs authorized by subsection (A).  (C) The department shall promulgate regulations to carry out the provisions of this section.  HISTORY: 1962 Code Section 68-208; 1952 Code Section 68-208; 1942 Code Section 7035-94; 1936 (39) 1716; 1939 (41) 487; 1941 (42) 369; 1942 (42) 1648; 1986 Act No. 362, Section 10, eff April 3, 1986; 1994 Act No. 300, Section 1, eff March 1, 1994; 1999 Act No. 73, Section 1, eff June 11, 1999; 2010 Act No. 234, Section 1, eff January 1, 2011.  Effect of Amendment  The 1986 amendment added provisions making this section applicable to defaults in payments of penalties and employment security administrative contingency assessments and made grammatical changes.  The 1994 amendment revised subsection (A) and added (B), so as to authorized the sheriff or tax collector to collect any costs incurred in collecting employment security contributions and authorized the sheriff or tax collector to contract with a collection agency to collect all costs and amounts.  The 1999 amendment, in subsections (A) and (B), changed references to the sheriff or tax collector to references to the commission or its authorized representative; and added subsection (C).  The 2010 amendment substituted "departmental" for "employment security" and "department" for "commission" throughout.
SC Code § 41-31-400 (2021)
2021 South Carolina Code of Laws|Title 41 - Labor and Employment|Chapter 31 - Contributions And Payments To The Unemployment Trust Fund|Section 41-31-400. Procedure under execution.

 (A) The department, or its authorized representative, shall file a copy of the execution with the clerk of court of the county or counties of the State in which the employer does business. The clerk of court shall enter in his abstract of judgments the name of the employer identified in the warrant and in the proper columns the amount of the contributions, interest, penalties, and departmental administrative contingency assessments and costs for which the warrant is issued along with the date and hour when the copy is filed. The clerk of court also shall index the warrant upon the index of judgments. The department, or its authorized representative, shall proceed upon the warrant in all respects and with like effect and in the same manner prescribed by law in respect to executions issued against property upon judgments of a court of record and is entitled to the same fees for service in executing the warrant to be collected in the same manner.  (B) The powers now or hereafter conferred upon the Department of Revenue by Title 12 for the collection of unpaid income taxes are incorporated by reference and are conferred upon the department and its authorized representative for the collection of unpaid contributions, interest, penalties, and departmental administrative assessments and costs, mutatis mutandis.  (C) The department shall promulgate regulations to carry out the provisions of this section.  HISTORY: 1962 Code Section 68-209; 1952 Code Section 68-209; 1942 Code Section 7035-94; 1936 (39) 1716; 1939 (41) 487; 1941 (42) 369; 1942 (42) 1648; 1986 Act No. 362, Section 11, eff April 3, 1986; 1999 Act No. 73, Section 2, eff June 11, 1999; 2010 Act No. 234, Section 1, eff January 1, 2011.  Effect of Amendment  The 1986 amendment added references to penalties and employment security administrative contingency assessments and made grammatical changes.  The 1999 amendment designated the former text as (A), changed references to the sheriff or tax collector to references to the commission or its authorized representative, and made minor language changes; and added (B), conferring powers upon the commission and its authorized representative, and (C), providing for regulations.  The 2010 amendment rewrote the section.
SC Code § 41-31-410 (2021)
2021 South Carolina Code of Laws|Title 41 - Labor and Employment|Chapter 31 - Contributions And Payments To The Unemployment Trust Fund|Section 41-31-410. Fees.

 Any clerk of court or register of deeds, as the case may be, or county treasurer shall be entitled to the fees provided in Section 14-19-100 for filing, enrolling, and satisfying a tax warrant or execution issued by the department.  HISTORY: 1962 Code Section 68-210; 1952 Code Section 68-210; 1949 (46) 382; 1955 (49) 519; 2010 Act No. 234, Section 1, eff January 1, 2011.  Effect of Amendment  The 2010 amendment substituted "department" for "Commission" and made nonsubstantive changes.
SC Code § 41-31-420 (2021)
2021 South Carolina Code of Laws|Title 41 - Labor and Employment|Chapter 31 - Contributions And Payments To The Unemployment Trust Fund|Section 41-31-420. Priorities under legal dissolution or distribution.

 Subsequent to any distribution of an employer's assets pursuant to a court order, including any receivership, assignment for the benefits of creditors, adjudicated insolvency, composition or similar proceeding, contributions then or thereafter due shall be paid in full on the same basis as all other tax claims but on a parity with claims for wages of not more than two hundred fifty dollars to each claimant earned within six months of the commencement of the proceeding. Subsequent to an employer's adjudication in bankruptcy or judicially confirmed extension proposal or composition under the Federal Bankruptcy Act, contributions then or thereafter due shall be entitled to such priority as is provided in that act.  HISTORY: 1962 Code Section 68-211; 1952 Code Section 68-211; 1942 Code Section 7035-94; 1936 (39) 1716; 1939 (41) 487; 1941 (42) 369; 2010 Act No. 234, Section 1, eff January 1, 2011.  Effect of Amendment  The 2010 amendment substituted "Subsequent to any" for "In the event of any" in the first and second sentences, and in the first sentence, substituted "a court order," for "an order of any court under the laws of this State,", and made nonsubstantive changes.
SC Code § 41-31-600 (2021)
2021 South Carolina Code of Laws|Title 41 - Labor and Employment|Chapter 31 - Contributions And Payments To The Unemployment Trust Fund|Section 41-31-600. Definition of "nonprofit organization".

 For the purposes of this article, "nonprofit organization" means an organization, or group of organizations, described in Section 501(c)(3) of the United States Internal Revenue Code that is exempt from income taxes under Section 501(a) of that code.  HISTORY: 2010 Act No. 234, Section 1, eff January 1, 2011.
SC Code § 41-31-610 (2021)
2021 South Carolina Code of Laws|Title 41 - Labor and Employment|Chapter 31 - Contributions And Payments To The Unemployment Trust Fund|Section 41-31-610. Application of article.

 Benefits paid to employees of nonprofit organizations shall be financed in accordance with the provisions of this article.  HISTORY: 1962 Code Section 68-220; 1971 (57) 950; 2010 Act No. 234, Section 1, eff January 1, 2011.  Effect of Amendment  The 2010 amendment deleted the second sentence which read: "For the purpose of this section and Sections 41-31-670, a "nonprofit organization" is an organization (or group of organizations) described in Section 501 (c) (3) of the U.S. Internal Revenue Code which is exempt from income tax under Section 501 (a) of such Code."
SC Code § 41-31-650 (2021)
2021 South Carolina Code of Laws|Title 41 - Labor and Employment|Chapter 31 - Contributions And Payments To The Unemployment Trust Fund|Section 41-31-650. Failure to post security.

 If any nonprofit organization fails to file a bond or make a deposit, or to file a bond in an increased amount or to increase or make whole the amount of a previously made deposit, as provided under this section, the department may terminate such organization's election to make payments in lieu of contributions and such termination shall continue for not less than two calendar years beginning with the quarter in which such termination becomes effective; provided, that the department may extend for good cause the applicable filing, deposit, or adjustment period by not more than thirty days.  HISTORY: 1962 Code Section 68-224; 1971 (57) 950; 2010 Act No. 234, Section 1, eff January 1, 2011.  Effect of Amendment  The 2010 amendment substituted "department" for "Commission" throughout.
SC Code § 41-31-670 (2021)
2021 South Carolina Code of Laws|Title 41 - Labor and Employment|Chapter 31 - Contributions And Payments To The Unemployment Trust Fund|Section 41-31-670. Special provisions for organizations that made regular contributions prior to January 1, 1969.

 (A) Any nonprofit organization that prior to January 1, 1969, paid contributions required by Section 41-31-10 and, pursuant to Section 41-31-620, elects within thirty days after January 1, 1972, to make payments in lieu of contributions, is not required to make any such payment on account of any regular or extended benefits paid, on the basis of wages paid by the organization to individuals for weeks of unemployment which begin on or after the effective date of the election until the total amount of the benefits equals the amount of the positive balance in the experience rating account of the organization.  (B) Any nonprofit organization which has elected to become liable for payments in lieu of contributions under the provisions of Sections 41-31-620 and 41-31-630 and thereafter terminates the election shall become an employer liable for the payments of contributions upon the effective date of the termination but no such employer's tax rate thereafter may be less than tax rate class twelve until there have been twenty-four consecutive calendar months of coverage. Upon termination of the election to reimburse the department in lieu of contributions, if the employer was previously an employer liable for contributions, the previously established contributory account will be reopened.  HISTORY: 1962 Code Section 68-226; 1971 (57) 950; 1973 (58) 248; 1986 Act No. 362, Section 12; 1999 Act No. 37, Section 8; 2010 Act No. 234, Section 1, eff January 1, 2011; 2011 Act No. 63, Section 9, eff June 14, 2011.  Effect of Amendment  The 2010 amendment changed the paragraph identifiers from (1) and (2) to (A) and (B).  The 2011 amendment rewrote subsection (B).