reglab/housing_qa huggingface dataset:
SC Code § 12-56-60 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 56 - Setoff Debt Collection Act|Section 12-56-60. Notification by claimant agency; refund determinations; department liability.

 (A) A claimant agency seeking to attempt collection of a delinquent debt through setoff shall notify the department in writing and supply information the department determines necessary to identify the debtor whose refund is sought to be set off. A request for setoff may be made only after the claimant agency has notified the debtor of its intention to cause the debtor's refund to be set off not less than thirty days before the claimant agency's request to the department. The claimant agency promptly shall notify the debtor when the liability out of which the setoff arises is satisfied. The claimant agency promptly shall notify the department of a reduction in the delinquent debt.  (B) Upon receiving the certification of the claimant agency of the amount of the delinquent debt, the department shall determine if the debtor is due a refund. If the debtor is due a refund of more than a tolerance amount as determined by the department, the department shall set off the delinquent debt against the amount of the refund. The department may retain an amount not to exceed twenty-five dollars of each refund set off to defray its administrative expenses, and that amount may be added to the debt. Apportionment is not required in the case of a refund resulting from filing a joint return. A person has no property right or property interest in a refund until all amounts due the State and claimant agencies are paid. The department shall consider a delinquent debt and debtor list provided by a claimant agency as correct and the department is not liable for a wrongful or improper setoff.  HISTORY: 1995 Act No. 76, Section 5; 1999 Act No. 114, Section 3; 2003 Act No. 69, Section 3.KK.3, eff June 18, 2003.
SC Code § 12-56-62 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 56 - Setoff Debt Collection Act|Section 12-56-62. Notice of intention to setoff debt; form, delivery and presumption.

 The notice of intention to setoff must be given by mailing the notice, with postage prepaid, addressed to the debtor at the address provided to the claimant agency when the debt was incurred or at the debtor's last known address. The giving of the notice by mail is complete upon the expiration of thirty days after deposit of the notice in the mail. A certification by the claimant agency that the notice has been sent is presumptive proof that the requirements as to notice are met, even if the notice actually has not been received by the debtor. The notice must include a statement of appeal procedures available to the debtor, substantially as follows:  "According to our records, you owe the (claimant agency) a debt in the amount of (amount of the debt), plus interest, if applicable, for (type of debt). You are hereby notified of the (claimant agency's) intention to submit this debt to the South Carolina Department of Revenue to be set off against your individual income tax refunds until the debt is paid in full. Pursuant to the Setoff Debt Collection Act, this amount, plus all costs, will be deducted from your South Carolina individual income tax refunds unless you file a written protest within thirty days of the date of this notice. If you file a joint return with your spouse, this amount will be deducted from the total joint refunds without regard to which spouse incurred the debt or actually withheld the taxes. The protest must contain the following information:  (1) your name;  (2) your address;  (3) your social security number;  (4) the type of debt in dispute; and  (5) a detailed statement of all the reasons you disagree with or dispute the debt.  The original written protest must be mailed to the (claimant agency) at the following address:  (address of the entity requesting the setoff)".  HISTORY: 1999 Act No. 114, Section 3; 2003 Act No. 69, Section 3.KK.4. eff June 18, 2003.
SC Code § 12-56-63 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 56 - Setoff Debt Collection Act|Section 12-56-63. Protest procedure; administrative fees.

 (A) A debtor who protests the debt shall file a written protest with the claimant agency at the address provided in the claimant agency's notification of intention to set off. The protest must be filed within thirty days of the date of the notice of intention to set off and must contain the debtor's name, address, and tax identification number, identify the type of debt in dispute, and give a detailed statement of all the reasons that support the protest. The requirements of this section are jurisdictional.  (B) To recover costs incurred by the Municipal Association of South Carolina and the South Carolina Association of Counties for submitting a debt pursuant to this chapter and Section 12-4-580 to the department for collection, the association may charge an administrative fee, not to exceed twenty-five dollars, that must be added to the debt. An association is exempt from the notice and appeal procedures of this chapter. The entity that has submitted its claim through the association is responsible for the notice and hearing requirements of this chapter.  HISTORY: 1999 Act No. 114, Section 3; 2003 Act No. 69, Section 3.KK.5, eff June 18, 2003.
SC Code § 12-56-67 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 56 - Setoff Debt Collection Act|Section 12-56-67. Jury trial rights.

 This section does not create a right to jury trial where one does not already exist. Where a debtor otherwise is entitled to have a jury determine the issue of indebtedness, that right is preserved specifically. If a right to a jury trial already exists and the debtor wishes to exercise that right, the debtor is not required to request a contested case hearing before the Administrative Law Court but instead must file a summons and complaint in the Court of Common Pleas and serve the pleadings on the claimant agency within thirty days from the date of the hearing officer's determination. The summons and complaint must name the claimant agency as a defendant and the allegations of the complaint must contest the debt and any potential setoff.  HISTORY: 1999 Act No. 114, Section 3.
SC Code § 12-56-70 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 56 - Setoff Debt Collection Act|Section 12-56-70. Priority of claims to refund.

 Claims to refunds allowed to be set off under this article must be made by a claimant agency filing a written notice with the department of its intention to effect collection through setoff under this article. The following is the order of priority for multiple claims filed:  (1) claims of the Department of Revenue;  (2) claims of the Division of Child Support Enforcement of the State Department of Social Services;  (3) other claims of the State Department of Social Services and other state agencies;  (4) claims of the Internal Revenue Service and claims filed by institutions of higher learning;  (5) claims of other agencies not given a specific priority.  Priority within a class in which multiple claims are filed is the order in time in which the claimant agencies filed the written notice with the department of the intention to effect collection through setoff under this article.  HISTORY: 1995 Act No. 76, Section 5.
SC Code § 12-56-80 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 56 - Setoff Debt Collection Act|Section 12-56-80. Proceeds collected transmitted to agency; accounting provided by department to agency; credit to debtor's obligation by agency; notification of agency to debtor of setoff.

 (A) Simultaneously with the transmittal of proceeds collected to a claimant agency, the department shall provide the agency with an accounting, which, whenever possible, must include the full names of the debtors and the debtors' social security numbers. No federal tax return information may be divulged by the department under any circumstances.  (B) Upon receipt by a claimant agency of proceeds collected on its behalf by the department and an accounting thereof as specified under this section, the agency shall credit the debtor's obligation and shall notify the debtor in writing of the amount of the setoff.  HISTORY: 1995 Act No. 76, Section 5.
SC Code § 12-56-90 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 56 - Setoff Debt Collection Act|Section 12-56-90. Information from department to be used only by agency for collection purposes; penalties for disclosure.

 (A) The exchange of information among the department, claimant agency, and the debtor pursuant to this chapter is lawful.  (B) The information obtained by a claimant agency from the department in accordance with the exemption allowed by subsection (A) may be used by the agency only in the pursuit of its debt collection duties and practices. A person employed by or formerly employed by the agency who discloses the information for another purpose is subject to the penalties provided in Section 12-54-240.  HISTORY: 1995 Act No. 76, Section 5; 1998 Act No. 432, Section 16.
SC Code § 12-56-100 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 56 - Setoff Debt Collection Act|Section 12-56-100. Indemnification of department by agency.

 Claimant agencies shall indemnify the department against any injuries, actions, liabilities, or proceedings arising from performance under the provisions of this chapter.  HISTORY: 1995 Act No. 76, Section 5.
SC Code § 12-56-110 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 56 - Setoff Debt Collection Act|Section 12-56-110. Department regulations, forms and procedures permitted.

 The department may promulgate regulations and prescribe forms and procedures necessary to implement this chapter.  HISTORY: 1995 Act No. 76, Section 5; 1999 Act No. 114, Section 3.
SC Code § 12-56-120 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 56 - Setoff Debt Collection Act|Section 12-56-120. Department and Internal Revenue Service exempt from notice and appeal procedures; other procedures as exclusive remedy.

 The department and Internal Revenue Service are exempt from the notice and appeal procedures of this chapter. The sole and exclusive appeal procedure for the setoff of a debt owed to the department is governed by the provisions of Chapter 60, Title 12. The appeal procedure in connection with a liability to the Internal Revenue Service is governed by Title 26 of the United States Code.  HISTORY: 1999 Act No. 114, Section 3; 2001 Act No. 89, Section 38, eff July 20, 2001.
SC Code § 12-57-10 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 57 - Uniform Federal Tax Lien Registration Act|Section 12-57-10. Short title.

 This chapter may be cited as the "Uniform Federal Tax Lien Registration Act."  HISTORY: 1962 Code Section 65-2721; 1952 Code Section 65-2721; 1942 Code Section 2576; 1932 Code Section 2576; 1928 (35) 1207.
SC Code § 12-57-20 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 57 - Uniform Federal Tax Lien Registration Act|Section 12-57-20. Declaration of purpose.

 This chapter is passed for the purpose of authorizing the filing of notices of lien in accordance with the provisions of Subchapter C, Chapter 64 of Subtitle F of the Internal Revenue Code of 1986, including its predecessors and as it may be amended.  HISTORY: 1962 Code Section 65-2726; 1952 Code Section 65-2726; 1942 Code Section 2576; 1932 Code Section 2576; 1928 (35) 1207; 1988 Act No. 321, Section 1.
SC Code § 12-57-30 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 57 - Uniform Federal Tax Lien Registration Act|Section 12-57-30. Place of filing liens and discharges thereof.

 Notices of liens for taxes payable to the United States of America and certificates discharging such liens shall be filed in the office of the register of deeds (or clerk of court in those counties in which the office of register of deeds has been abolished) of the county in this State within which the property subject to such lien is situated.  HISTORY: 1962 Code Section 65-2722; 1952 Code Section 65-2722; 1942 Code Section 2576; 1932 Code Section 2576; 1928 (35) 1207.  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 § 12-57-40 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 57 - Uniform Federal Tax Lien Registration Act|Section 12-57-40. Federal tax lien index; filing notice of lien.

 When a notice of such lien is filed, the county register of deeds or clerk of court, as the case may be, shall forthwith enter it in an alphabetical Federal tax lien index, showing on one line the name and residence of the taxpayer named in such notice, the collector's serial number of such notice, the date and hour of filing and the amount of tax with interest, penalties and costs. He shall file and keep all original notices so filed in numerical order in a file or files designated "Federal Tax Lien Notices."  HISTORY: 1962 Code Section 65-2723; 1952 Code Section 65-2723; 1942 Code Section 2576; 1932 Code Section 2576; 1923 (35) 1207.  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 § 12-57-50 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 57 - Uniform Federal Tax Lien Registration Act|Section 12-57-50. Entering certificates of discharge in Federal tax lien index.

 When a certificate of discharge of any tax lien issued by the collector of internal revenue or other proper officer is filed in the office of the county register of deeds or clerk of court, as the case may be, where the original notice of lien is filed, such county register of deeds or clerk of court shall enter such certificate with the date of filing in such Federal tax lien index on the line where the notice of the lien so discharged is entered and shall permanently attach the original certificate of discharge to the original notice of lien.  HISTORY: 1962 Code Section 65-2724; 1952 Code Section 65-2724; 1942 Code Section 2576; 1932 Code Section 2576; 1928 (35) 1207.  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 § 12-57-55 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 57 - Uniform Federal Tax Lien Registration Act|Section 12-57-55. Filing notices of liens arising from the Comprehensive Environmental Response, Compensation, and Liability Act of 1980.

 Notice of liens and certificates of discharge arising from the operation of the Comprehensive Environmental Response, Compensation, and Liability Act of 1980, as amended (42 U.S.C. Section 9601 et seq.) must be filed in the manner provided in this chapter for federal tax liens, mutatis mutandis.  HISTORY: 1988 Act No. 321, Section 2.
SC Code § 12-57-60 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 57 - Uniform Federal Tax Lien Registration Act|Section 12-57-60. Supplying files and indexes.

 Such Federal tax lien index and file or files for such Federal tax lien notices shall be furnished to the county register of deeds or clerk of court in this State in the manner provided by law for the furnishing of books in which deeds are recorded.  HISTORY: 1962 Code Section 65-2725; 1952 Code Section 65-2725; 1942 Code Section 2576; 1932 Code Section 2576; 1928 (35) 1207.  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 § 12-57-70 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 57 - Uniform Federal Tax Lien Registration Act|Section 12-57-70. Construction.

 This chapter shall be so interpreted and construed as to effectuate its general purpose to make uniform the law of those states which enact substantially identical legislation.  HISTORY: 1962 Code Section 65-2727; 1952 Code Section 65-2727; 1942 Code Section 2576; 1932 Code Section 2576; 1928 (35) 1207.
SC Code § 12-58-10 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 58 - South Carolina Taxpayers' Bill Of Rights|Section 12-58-10. Short title.

 This chapter may be cited as the "South Carolina Taxpayers' Bill of Rights".  HISTORY: 1995 Act No. 76, Section 6.
SC Code § 12-58-20 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 58 - South Carolina Taxpayers' Bill Of Rights|Section 12-58-20. Administration of chapter.

 The South Carolina Department of Revenue shall administer this chapter.  HISTORY: 1995 Act No. 76, Section 6.
SC Code § 12-58-30 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 58 - South Carolina Taxpayers' Bill Of Rights|Section 12-58-30. Taxpayers' Rights Advocate established; duties.

 The department shall establish the position of the Taxpayers' Rights Advocate. The advocate or his designee is responsible for facilitating resolution of taxpayer complaints and problems, including any taxpayer complaints regarding unsatisfactory treatment of taxpayers by department employees, and staying actions where taxpayers have suffered or will suffer irreparable loss as the result of those actions. Applicable statutes of limitation are suspended during the pendency of a stay.  HISTORY: 1995 Act No. 76, Section 6.
SC Code § 12-58-40 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 58 - South Carolina Taxpayers' Bill Of Rights|Section 12-58-40. Taxpayer education and information program.

 The department shall develop and implement a taxpayer education and information program directed at, but not limited to, all of the following groups:  (1) taxpayers newly registered with the department;  (2) taxpayer or industry groups identified by the department;  (3) department employees.  HISTORY: 1995 Act No. 76, Section 6.
SC Code § 12-58-50 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 58 - South Carolina Taxpayers' Bill Of Rights|Section 12-58-50. Implementation of taxpayer education and information program to be carried out; annual report of recommendations by department.

 (A) The taxpayer education and information program specified in Section 12-58-40 includes, but is not limited to:  (1) mailings to, or appropriate contact with, the taxpayer groups specified in Section 12-58-40(2) which explain in simplified terms the most common areas of noncompliance the taxpayers or industry groups are likely to encounter;  (2) a program of written communication with newly registered taxpayers explaining in simplified terms their duties and responsibilities and the most common areas of noncompliance encountered by participants in their business or industry;  (3) participation in small business seminars and similar programs organized by state and local agencies;  (4) revision of taxpayer education materials currently produced by the department which explain the most common areas of taxpayers' nonconformance in simplified terms;  (5) implementation of a continuing education program for audit personnel to include the application of new legislation to taxpayer activities and areas of recurrent taxpayer noncompliance or inconsistency of administration.  (B) The department shall annually publish a report of recommendations for improving taxpayer compliance and uniform administration including, but not limited to:  (1) changes in statute or department regulations;  (2) improvement of training of department personnel;  (3) improvement of taxpayer communication and education.  HISTORY: 1995 Act No. 76, Section 6.
SC Code § 12-58-60 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 58 - South Carolina Taxpayers' Bill Of Rights|Section 12-58-60. Explanatory statements of procedures, remedies, rights and obligations of department and taxpayers; when and how provided.

 The department shall publish brief but comprehensive statements in simple and nontechnical language which explain procedures, remedies, and the rights and obligations of the department and taxpayers. As appropriate, statements must be provided to taxpayers with the initial notice of audit, the notice of proposed additional taxes, any subsequent notice of tax due, or other substantive notices. Additionally, the department shall include the statement in the tax booklets which are mailed annually to individuals and corporations.  HISTORY: 1995 Act No. 76, Section 6.
SC Code § 12-58-70 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 58 - South Carolina Taxpayers' Bill Of Rights|Section 12-58-70. Deficiency and tax due notices; contents.

 All deficiency notices and all tax due notices are required to contain a description of the basis for and identification of amounts of tax due, interest, and penalty.  HISTORY: 1995 Act No. 76, Section 6.
SC Code § 12-58-80 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 58 - South Carolina Taxpayers' Bill Of Rights|Section 12-58-80. Evaluation of department employee's performance.

 (A) The amount of revenue collected may not be used to evaluate any department employee's performance.  (B) The department shall develop and implement a program to evaluate employee's performance with respect to his contact with taxpayers. The development and implementation of the program must be coordinated with the Taxpayers' Rights Advocate.  HISTORY: 1995 Act No. 76, Section 6.
SC Code § 12-58-90 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 58 - South Carolina Taxpayers' Bill Of Rights|Section 12-58-90. Hearings; recording; taxpayer to be informed of rights.

 (A) Hearings may be recorded only if prior notice is given to the taxpayer and the taxpayer is entitled to receive a copy of the recording.  (B) The taxpayer must be informed before any hearing that he has a right to have present at the hearing his attorney, accountant, or other designated agent.  HISTORY: 1995 Act No. 76, Section 6.