reglab/housing_qa huggingface dataset:
SC Code § 12-28-1160 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 28 - Motor Fuels Subject To User Fees|Section 12-28-1160. Applicant may be required to furnish current verified, financial statements.

 At the department's reasonable discretion, it may require a licensee or an applicant to furnish current verified, financial statements. The department may make independent inquiry into the financial condition of the applicant and is not required to accept as accurate financial statements which have not been certified or independently audited. If the department determines that a licensee's financial condition warrants an increase in the bond or cash deposit, the department may require the licensee to furnish an increased bond or cash deposit.  HISTORY: 1995 Act No. 136, Section 2.
SC Code § 12-28-1165 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 28 - Motor Fuels Subject To User Fees|Section 12-28-1165. Licensee to file a new bond or additional deposit when required.

 (A) The department may require a licensee to file a new bond with a satisfactory surety in the same form and amount if:  (1) liability upon the previous bond is discharged or reduced by the judgment rendered, payment made, or otherwise disposed of;  (2) in the opinion of the department, any surety on the previous bond becomes unsatisfactory. If the new bond is unsatisfactory, the department shall cancel the license. If the new bond is furnished satisfactorily, the department shall release in writing the surety on the previous bond from liability accruing after the effective date of the new bond.  (B) If a licensee has a cash deposit with the department and the deposit is reduced by a judgment rendered, payment made, or otherwise disposed of, the director may require the licensee to make a new deposit equal to the amount of the reduction.  HISTORY: 1995 Act No. 136, Section 2.
SC Code § 12-28-1170 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 28 - Motor Fuels Subject To User Fees|Section 12-28-1170. Time for securing new bond or additional deposit; cancellation of license for unsatisfactory new bond or cash deposit.

 (A) If the department reasonably determines that the amount of the existing bond or cash deposit is insufficient to ensure payment to the State of the user fee and any penalty and interest for which the licensee is or may become liable, upon written demand of the department, the licensee shall file a new bond or increase the cash deposit. The department shall allow the licensee at least fifteen days to secure the increased bond or cash deposit.  (B) The new bond or cash deposit must meet the requirements set forth in this chapter.  (C) If the new bond or cash deposit required under this section is unsatisfactory, the department shall cancel the licensee's license certificate.  HISTORY: 1995 Act No. 136, Section 2.
SC Code § 12-28-1175 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 28 - Motor Fuels Subject To User Fees|Section 12-28-1175. Written request for release by surety; time limitations; request by licensee for release of bond or security after three years.

 (A) Sixty days after making a written request for release to the department, the surety of a bond furnished by a licensee is released from any liability to the State accruing on the bond after the sixty days. The release does not affect any liability accruing before the expiration of the sixty days.  (B) The department promptly shall notify the licensee furnishing the bond that a release has been requested. Unless the licensee obtains a new bond that meets the requirements of this chapter and files with the department the new bond within sixty days, the department shall cancel the license.  (C) Sixty days after making a written request for release to the department, the cash deposit provided by a licensee is canceled as security for any obligation accruing after expiration of the sixty days. However, the department may retain all or part of the cash deposit for up to three years and one day as security for obligations accruing before the effective date of the cancellation. Any part of the deposit that is not retained by the department must be released to the licensee. Before the expiration of the sixty-day period, the licensee shall provide the department with a bond that satisfies the requirements of this chapter or the department shall cancel the license.  (D) A licensee who has filed a bond or other security under this chapter is entitled, on request, to have the department return, refund, or release the bond or security if, in the judgment of the department, the licensee continuously has complied with this chapter for the previous three consecutive years. However, if the department determines that the revenues of the State would be jeopardized by the return, refund, or release of bond or security, the department may elect to retain the bond or security, or having released it, may reimpose a requirement for bond or security to protect the revenues of this State. The decision of the department to not release a bond or security may be reviewed, after application by the licensee, pursuant to the Administrative Procedures Act.  HISTORY: 1995 Act No. 136, Section 2.
SC Code § 12-28-1180 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 28 - Motor Fuels Subject To User Fees|Section 12-28-1180. Notice of proposed denial of application; hearing; notice of suspension or revocation of license; hearing.

 (A) Before being denied a license, the department shall grant the applicant a notice of the proposed denial, including the reasons for its decision. After having the opportunity to cure defects in the application, if the applicant does not agree with the decision, a hearing on the proposed denial is available to the applicant pursuant to the Administrative Procedures Act.  (B) The department may suspend or revoke a license for failure to comply with this chapter after at least thirty days' notice to the licensee and a hearing, should such be requested, pursuant to the Administrative Procedures Act.  HISTORY: 1995 Act No. 136, Section 2; 1996 Act No. 461, Section 4P.
SC Code § 12-28-1185 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 28 - Motor Fuels Subject To User Fees|Section 12-28-1185. Issuance of license.

 If the applicant and bond are approved, the department shall issue a license and as many copies as the licensee has places of business for which a license is required.  HISTORY: 1995 Act No. 136, Section 2.
SC Code § 12-28-1190 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 28 - Motor Fuels Subject To User Fees|Section 12-28-1190. Validity of license.

 A license is valid until suspended, revoked for cause, or canceled.  HISTORY: 1995 Act No. 136, Section 2.
SC Code § 12-28-1195 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 28 - Motor Fuels Subject To User Fees|Section 12-28-1195. License is nontransferable.

 No license is transferable to another person or to another place of business. For purposes of this article, a transfer means transfer of a majority interest in a business association, other than a publicly-held association, including corporation, out partnerships, trusts, joint ventures, and any other business associations, to another person. A substantial change in ownership of a business association other than a publicly-held business association, must be reported to the department under regulations promulgated by the department.  HISTORY: 1995 Act No. 136, Section 2.
SC Code § 12-28-1196 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 28 - Motor Fuels Subject To User Fees|Section 12-28-1196. License must be displayed at place of business.

 Each license must be preserved and conspicuously displayed at the place of business for which it is issued. The department may waive this requirement for any class of licensee in its discretion.  HISTORY: 1995 Act No. 136, Section 2.
SC Code § 12-28-1197 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 28 - Motor Fuels Subject To User Fees|Section 12-28-1197. Surrender of license upon discontinuance of business.

 Upon the discontinuance of the business or relocation, the license issued for the location must be surrendered immediately to the department.  HISTORY: 1995 Act No. 136, Section 2.
SC Code § 12-28-1199 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 28 - Motor Fuels Subject To User Fees|Section 12-28-1199. Notice that licensee has discontinued, sold, or transferred business.

 Whenever a person licensed to do business under this chapter discontinues, sells, or transfers the business, the licensee immediately shall notify the department in writing of the discontinuance, sale, or transfer. The notice must give the date of discontinuance, sale, or transfer and for the sale or transfer of the business, the name and address of the purchaser or transferee. The licensee is liable for all user fees, interest, and penalties that accrue or may be owing and any criminal liability for misuse of the license that occurs before issuance of the notice.  HISTORY: 1995 Act No. 136, Section 2.
SC Code § 12-28-1305 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 28 - Motor Fuels Subject To User Fees|Section 12-28-1305. Licensed occasional importer must file monthly a verified sworn statement of operations.

 (A) Each licensed occasional importer shall file with the department monthly a verified sworn statement of operations within this State including:  (1) gallons subject to the user fee with fee prepaid to a supplier upon removal from an out-of-state terminal;  (2) gallons subject to the user fee subject to the three-day payment rule of Section 12-28-905(A) sorted by source state, by supplier, by terminal or by bulk plant location;  (3) other information with respect to the source and means of transportation of nonexempt motor fuel subject to the user fee as the department in its discretion may require on forms prescribed and furnished by the department. However, the department may waive any portion or all of the reporting requirements if it determines that border states have adopted and implemented reciprocal terminal report requirements adequate to assure the department that it receives complete information in respect of motor fuel removed by and on behalf of suppliers from terminals in border states which is destined for this State.  (B) A person who knowingly violates or knowingly aids and abets another to violate this section is guilty of a misdemeanor and, upon conviction, must be fined not more than two hundred dollars or imprisoned not more than thirty days.  HISTORY: 1995 Act No. 136, Section 2.
SC Code § 12-28-1310 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 28 - Motor Fuels Subject To User Fees|Section 12-28-1310. Licensed bonded importer must file monthly verified sworn statement of operations.

 (A) Each licensed bonded importer shall file with the department monthly a verified sworn statement of operations within this State including:  (1) gallons subject to the user fee with fee prepaid to a supplier upon removal from an out-of-state terminal;  (2) gallons subject to the user fee with user fee remittance by the bonded importer according to Section 12-28-905(B) sorted by source state, supplier, terminal, or by bulk plant;  (3) other information with respect to the source and means of transportation of nonexempt motor fuel subject to the user fee as the department in its discretion may require on forms it prescribes and furnishes.  (B) The department may waive any portion or all of the reporting requirements if it determines that border states have adopted and implemented reciprocal terminal report requirements adequate to assure the department that it receives complete information in respect of motor fuel removed by and on behalf of suppliers from terminals in border states which is destined for this State.  (C) A person who knowingly violates or knowingly aids and abets another to violate this section is guilty of a misdemeanor and, upon conviction, must be fined not more than two hundred dollars or imprisoned not more than thirty days.  HISTORY: 1995 Act No. 136, Section 2.
SC Code § 12-28-1320 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 28 - Motor Fuels Subject To User Fees|Section 12-28-1320. Licensed tank importer must file monthly verified sworn statement of operations.

 Each licensed tank wagon operator-importer shall file with the department monthly a verified sworn statement of operations within this State plus other information in respect of the source and means of transportation of nonexempt motor fuel subject to the user fee as the department in its discretion may require on forms it prescribes and furnishes. A person who knowingly violates or knowingly aids and abets another to violate this section is guilty of a misdemeanor and, upon conviction, must be fined not more than two hundred dollars or imprisoned not more than thirty days.  HISTORY: 1995 Act No. 136, Section 2; 1996 Act No. 461, Section 4S.
SC Code § 12-28-1330 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 28 - Motor Fuels Subject To User Fees|Section 12-28-1330. Terminal operator must file monthly sworn statement of operations; annual report.

 (A) A person operating a terminal in this State shall file with the department monthly a sworn statement of operations within South Carolina for each terminal within this State including the information set out in subsection (B) on forms prescribed by the department. The department may require the reporting of information it considers reasonably necessary in addition to that required under subsection (B).  (B) The monthly terminal report required by this section must include the following information for each terminal location in this State:  (1) terminal code assigned by the Internal Revenue Service; total inventory at the terminal operated by the terminal operator;  (2) detail schedules of receipts by shipment including:  (a) carrier name or alpha code;  (b) carrier FEIN;  (c) mode of transportation;  (d) date received;  (e) document number;  (f) net gallons received;  (g) product type;  (3) detail schedules of removals by shipment including:  (a) carrier name or alpha code;  (b) carrier FEIN;  (c) mode of transportation;  (d) destination state;  (e) supplier responsible for reporter removal;  (f) supplier FEIN;  (g) date removed from terminal;  (h) document number;  (i) net gallons;  (j) gross gallons.  (C) If the Internal Revenue Service provides a common system of assigning to carriers alpha-numeric code in lieu of names, this date is required in lieu of carrier names.  (D) For purposes of reporting and determining user fee liability under this chapter, every licensee shall maintain inventory records as required by the department.  (E) Each person operating a terminal in this State shall file an annual report for each terminal within South Carolina on forms provided by the department. The report must be filed for each calendar year before February twenty-sixth the following year. This report must include the following data:  (1) net amount of monthly temperature adjusted, net gallons, gains or losses;  (2) total net gallons removed from the terminal in bulk and across the rack during the calendar year;  (3) total net gallons removed across the terminal rack during the calendar year and other information as the department considers reasonably necessary to determine the user fee liability of the terminal operator under this chapter;  (4) amount of user fees due calculated pursuant to Section 12-28-520(B).  HISTORY: 1995 Act No. 136, Section 2.
SC Code § 12-28-1340 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 28 - Motor Fuels Subject To User Fees|Section 12-28-1340. Terminal reports regarding source state; similar data from federal terminal report or source state.

 If the source state does not require a terminal report which provides data substantially similar to that required by Section 12-28-1330, a terminal operator subject to the police power of this State, and who operates a terminal outside that state, shall provide a report of gallons removed as to which the operator issued a shipping paper indicating South Carolina as the destination state consistent with the information required under Section 12-28-1330. This section does not apply if substantially similar data is readily available to this State from a federal terminal report or from the source state.  HISTORY: 1995 Act No. 136, Section 2.
SC Code § 12-28-1350 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 28 - Motor Fuels Subject To User Fees|Section 12-28-1350. Final report and payment by licensee.

 (A) Every licensee, upon the discontinuance, sale, or transfer of the business or upon the cancellation, revocation, or termination by law of a license under Section 12-28-1195 or 12-28-1199 or as otherwise provided, within thirty days, shall make a report as required under this chapter marked "final report" and shall pay all motor fuel user fees and penalties that may be due the State except as otherwise provided by law. The payment must be made to the department in accordance with Section 12-28-980.  (B) For purposes of this section, a person who was licensed to remit motor fuel user fees by this State before the effective date of this chapter and who is not licensed as a supplier under this chapter is deemed to have the license terminated under this section as of the effective date.  (C) A former licensee must be given the opportunity to apply for eligible purchaser status as provided in Sections 12-28-925 and 12-28-930 before the effective date of this chapter. If the determination is not complete before the effective date, collection of user fees shown on the final report of the former license must be delayed until such determination is complete. However, the final report is due not later than thirty days after a denial of eligible purchaser status under Section 12-28-980 becomes final.  HISTORY: 1995 Act No. 136, Section 2.
SC Code § 12-28-1360 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 28 - Motor Fuels Subject To User Fees|Section 12-28-1360. Persons licensed as exporter must file monthly reports.

 (A) A person licensed as an exporter shall file monthly reports with the department on forms prescribed and furnished by the department concerning the amount of motor fuel subject to the user fee exported from this State.  (B) The report must contain the following information with respect to motor fuel other than diesel fuel dyed in accordance with the Internal Revenue Code:  (1) all shipments of motor fuel subject to the user fee removed from a terminal in this State as to which the user fee imposed by this chapter previously was paid or accrued for direct delivery outside of this State by the exporter;  (2) all shipments of motor fuel subject to the user fee acquired free of this state's motor fuel user fee at a terminal in this State for direct delivery outside of South Carolina but as to which the destination state's motor fuel user fee was paid or accrued to the supplier at the time of removal from the terminal;  (3) the gallons delivered to taxing jurisdictions outside this State out of bulk plant storage and whether by transport truck or tank wagon;  (4) the name and federal employer identification number of the person receiving the exported motor fuel subject to the user fee from the exporter;  (5) the date of the shipments;  (6) the carrier name for alpha code and carrier FEIN.  (C) The department in addition may require the reporting of other information it considers reasonably necessary to the enforcement of this chapter.  (D) The department may waive this reporting requirement if it finds the reports unnecessary to the administration of this chapter.  HISTORY: 1995 Act No. 136, Section 2.
SC Code § 12-28-1370 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 28 - Motor Fuels Subject To User Fees|Section 12-28-1370. Licensed transporter to file monthly reports.

 (A) A person licensed as a transporter in this State engaged in interstate commerce shall file monthly reports with the department, on forms prescribed and furnished by the department, concerning the amount of motor fuel subject to the user fee transported from a point outside this State to a point inside South Carolina, from a point inside this State to a point outside South Carolina, or between two points in this State.  (B) If a transporter fails to make the reports required by this section, the person is subject to a civil penalty of one thousand dollars for each violation, as reasonably determined by the department.  (C) The reports required by this section are for information purposes only and the director may waive the filing of the reports if the reports are unnecessary for the proper administration of this chapter.  (D) This section ceases to be effective if a substantially similar data is available from federal government sources including a federal terminal report.  HISTORY: 1995 Act No. 136, Section 2; 2006 Act No. 386, Section 18.K, eff July 1, 2006.
SC Code § 12-28-1380 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 28 - Motor Fuels Subject To User Fees|Section 12-28-1380. Persons purchasing gallons user fee-exempt for resale to government entities must file report.

 (A) A person purchasing gallons user fee-exempt acquired pursuant to Section 12-28-740(1) for resale to government entities exempted under Section 12-28-710 shall file a report.  (B) The report must contain:  (1) total volume of net gallons acquired from the authorized supplier user fee-exempt;  (2) identification of authorized supplier;  (3) a detailed listing of the bulk deliveries to each user fee-exempt person segregated by authorization code;  (4) date of deliveries;  (5) volume delivered;  (6) amount of excess tax-exempt gallons sold over purchases or excess of user fee-exempt purchases over sales;  (7) the amount of penalty at ten percent of the amount by which excess of user fee-exempt purchases over sales exceeds five percent of user fee-exempt purchases;  (8) other information the department may require;  (9) sworn statement by the vendor as to the accuracy of the information contained in the report.  HISTORY: 1995 Act No. 136, Section 2.