reglab/statecodes huggingface dataset:
2023 South Carolina Code of Laws › Title 12 - Taxation › Chapter 54 - Uniform Method Of Collection And Enforcement Of Taxes Levied And Assessed By South Carolina Department Of Revenue › Section 12-54-220. Furnishing of tax returns or information to other states or to Internal Revenue Service.

The department may permit the Commissioner of Internal Revenue of the United States, the proper officer of any state, or the authorized representative of either of these officers to inspect any return of any taxpayer or may furnish to the officer or his authorized representative an abstract of any return of any taxpayer, or supply him with information concerning any item contained in any return or disclosed by the report of any investigation of the return of any taxpayer. The permission is granted or the information furnished to the officer or his representative only if the statutes of the United States or of the other state, as the case may be, grant substantially similar privileges to the appropriate officer of this State. Information received as a result of an exchange of information between South Carolina and the Internal Revenue Service or any other state is not subject to the provisions of Chapter 4, Title 30, the Freedom of Information Act.
HISTORY: 1985 Act No. 201, Part II, Section 32A; 1988 Act No. 504, Section 1.
2023 South Carolina Code of Laws › Title 12 - Taxation › Chapter 54 - Uniform Method Of Collection And Enforcement Of Taxes Levied And Assessed By South Carolina Department Of Revenue › Section 12-54-225. Authority of department to enter into agreements with other states for mutual exchange of tax information.

The department may enter into agreements with other states of the United States or their authorized representatives for the mutual exchange of tax returns, information thereon, and related information. The department may, if it chooses, designate a third person to act as its agent for the receipt and exchange of the returns and information, including the assimilation of the material for proper use. The exchange may be in any form suitable to the parties, including, but not limited to, cards, tapes, and other electronic means. The returns and information exchanged may be used for the exclusive purpose of administering the tax laws of the exchanging jurisdictions, including any administrative or judicial proceeding that involves the administration, collection, or recovery of any tax. The agreements may be on such terms and conditions as the department and the other states may agree and designate. However, any such agreement entered into by the department must include a provision that the agreement may be canceled upon notice.
HISTORY: 1988 Act No. 660, Section 6; 1992 Act No. 361, Section 27.
2023 South Carolina Code of Laws › Title 12 - Taxation › Chapter 54 - Uniform Method Of Collection And Enforcement Of Taxes Levied And Assessed By South Carolina Department Of Revenue › Section 12-54-227. Out-of-state collections.

(A)(1) As provided by Section 12-4-340, the department may contract with a collection agency, within or without this State, for the collection of delinquent taxes, including penalties and interest. Delinquent tax claims may be assigned to the collection agency, for the purpose of litigation in the agency's name and at the agency's expense, to facilitate and expedite the collection process.
(2) For purposes of this section, "delinquent tax claim" means a tax liability that is due and owing for a period longer than six months and for which the taxpayer has been given at least three notices requesting payment and for any subsequent tax debts issued, one notice of which includes a statement that the taxpayer's delinquency may be referred to a collection agency.
(B)(1) Fees for services, reimbursements, or other remuneration to the collection agency must be based on the amount of tax, penalty, and interest actually collected. Each contract entered into between the department and the collection agency must provide for the payment of fees for these services, reimbursements, or other remuneration not in excess of fifty percent of the total amount of delinquent taxes, penalties, and interest actually collected.
(2) All funds collected, less the fees for collection services as provided in the contract, must be remitted to the department within forty-five days from the date of collection from a taxpayer. The department may refund the fees for collection services to the collection agency, if all funds collected are remitted gross of fees. Forms to be used for these remittances must be prescribed by the department.
(C) The contract with a collection agency must provide that the collection agency acknowledges that it is receiving income from sources within this State or doing business in this State for purposes of income taxation.
(D) Before entering into a contract, the department shall require the collection agency to post a bond guaranteeing compliance with the terms of the contract, not in excess of one hundred thousand dollars.
HISTORY: 1991 Act No. 50, Section 3; 1995 Act No. 60, Section 2D; 1998 Act No. 386, Section 4; 2000 Act No. 399, Section 3(K), eff August 17, 2000; 2001 Act No. 89, Section 36, eff July 20, 2001.
2023 South Carolina Code of Laws › Title 12 - Taxation › Chapter 54 - Uniform Method Of Collection And Enforcement Of Taxes Levied And Assessed By South Carolina Department Of Revenue › Section 12-54-230. Access to Employer's Quarterly Report.

The Employment Security department shall allow the South Carolina Department of Revenue access to the information contained in the Employer's Quarterly Report and any by-product of the report. The report or information extracted from the report is not subject to provisions of Chapter 4, Title 30, the Freedom of Information Act.
HISTORY: 1985 Act No. 201, Part II, Section 32A; 1988 Act No. 504, Section 2; 1993 Act No. 181, Section 236.
2023 South Carolina Code of Laws › Title 12 - Taxation › Chapter 54 - Uniform Method Of Collection And Enforcement Of Taxes Levied And Assessed By South Carolina Department Of Revenue › Section 12-54-260. Setoff for delinquent taxes.

(A) As used in this section:
(1) "Delinquent taxes" mean state taxes including penalty, interest, and costs for which a warrant for distraint has been issued and filed by the department.
(2) "Department" means the South Carolina Department of Revenue.
(3) "Payment owed by the State" means amounts for which the Comptroller General is responsible for payment and which result from goods or services rendered or to be rendered to the State or its agencies or political subdivisions.
(4) "Collecting agency" means the Comptroller General.
(B) The department may collect delinquent taxes by means of a setoff procedure as provided in this section.
(C) The department shall provide to the Comptroller General the names, social security numbers, or federal employer identification numbers, or other identifying information considered necessary by the Comptroller General to determine whether a payment owed by the State to a taxpayer is a payment due a taxpayer owing delinquent taxes.
(D) Based solely on the information furnished by the department, the Comptroller General shall determine if a payment owed by the State is payable to a taxpayer owing delinquent taxes and on this determination he shall remit the payment to the department. The department shall promptly notify the delinquent taxpayer of the payment. Remitting of the payment to the department terminates the Comptroller General's responsibilities under this section, except as otherwise provided by law. The department's notice to the taxpayer must:
(1) be in writing;
(2) specify the amount paid to the department;
(3) state the total amount the department determines to be due from the taxpayer;
(4) specify the name, address, and telephone number of an employee of the department whom the taxpayer can contact to discuss the delinquent tax liability.
(E) Reviews of setoffs are with the department and information furnished by the department to the Comptroller General is considered correct and reliable for use by the Comptroller General in applying the setoff procedure.
HISTORY: 1991 Act No. 69, Section 1; 1993 Act No. 181, Section 239.
2023 South Carolina Code of Laws › Title 12 - Taxation › Chapter 54 - Uniform Method Of Collection And Enforcement Of Taxes Levied And Assessed By South Carolina Department Of Revenue › Section 12-54-265. Information on debtor named in warrant for distraint.

(A) Notwithstanding any other provision of law, the department may submit to a financial institution, as defined in Section 63-17-2310(A)(2), information that identifies a debtor named on a warrant for distraint that has been issued and filed by the department or whose debt has been submitted to the department for collection under the provisions of Section 12-4-580. For purposes of debts named on warrants for distraint, the debt must be at least one hundred eighty days old from the date of assessment. The department may submit the information to the financial institution on a quarterly basis or, with the agreement of the financial institution, on a more frequent basis. A financial institution that receives the information must conduct a data match. The financial institution must then provide to the department, in a manner and form prescribed by the department, information concerning the debtor for purposes of collecting outstanding debts. The information provided to the department must include, but is not limited to, the information required pursuant to Section 63-17-2320(A). The financial institution must be paid a reasonable fee out of the collected funds not to exceed actual cost.
(B) Notwithstanding any other provision of law, a financial institution is not liable to a person for disclosure of information to the department, its designee, or the department's or its designee's employees pursuant to subsection (A) or for encumbering or surrendering any deposits, credits, or other personal property in response to a notice of lien or levy by the department, or its designee, or for any other action taken in good faith to comply with the requirements of subsection (A).
HISTORY: 2019 Act No. 46 (S.323), Section 1, eff May 16, 2019.
2023 South Carolina Code of Laws › Title 12 - Taxation › Chapter 54 - Uniform Method Of Collection And Enforcement Of Taxes Levied And Assessed By South Carolina Department Of Revenue › Section 12-54-270. Returned refund check as unclaimed property.

A tax refund check that is returned to the Department of Revenue for an unknown, undeliverable, or insufficient address is unclaimed property pursuant to the provisions of Chapter 18, Title 27, the Uniform Unclaimed Property Act.
HISTORY: 2005 Act No. 161, Section 26.A, eff June 9, 2005.
2023 South Carolina Code of Laws › Title 12 - Taxation › Chapter 55 - Overdue Tax Debt Collection Act › Section 12-55-20. Findings and intent.

The General Assembly finds that the Department of Revenue has documented that the state's cost of collecting overdue tax debts exceeds twenty percent of the cost of collecting overdue debts. The General Assembly further finds that the cost of collecting overdue tax debts is currently borne by taxpayers who pay their taxes on time. It is the intent of the General Assembly by enacting the "Overdue Tax Debt Collection Act" to shift this cost to the delinquent taxpayers who owe overdue tax debts.
HISTORY: 2005 Act No. 145, Section 4.A, eff June 7, 2005.
2023 South Carolina Code of Laws › Title 12 - Taxation › Chapter 55 - Overdue Tax Debt Collection Act › Section 12-55-30. Definitions.

(A) As used in this chapter:
(1) "Overdue tax debt" means any part of a tax debt that remains unpaid one hundred twenty days or more after the taxpayer receives notice as defined in Section 12-55-30(A)(2).
(2) "Notice" means a notice of assessment issued by the department to the taxpayer pursuant to the South Carolina Revenue Procedures Act.
(3) "Tax debt" means the total amount of tax, fees, penalties, interest, and costs for which notice has been issued by the department to the taxpayer.
(B) Except when the context clearly indicates a different meaning, the definitions in Section 12-60-30 also apply to this chapter.
HISTORY: 2005 Act No. 145, Section 4.A, eff June 7, 2005.
2023 South Carolina Code of Laws › Title 12 - Taxation › Chapter 55 - Overdue Tax Debt Collection Act › Section 12-55-40. Imposition of collection assistance fees; notice.

A collection assistance fee may be imposed on an overdue tax debt. To impose a collection assistance fee on a tax debt, the department shall notify the taxpayer that the collection assistance fee may be imposed if the tax debt becomes overdue tax debt.
HISTORY: 2005 Act No. 145, Section 4.A, eff June 7, 2005.
2023 South Carolina Code of Laws › Title 12 - Taxation › Chapter 55 - Overdue Tax Debt Collection Act › Section 12-55-50. Collection assistance fee; collection; waiver.

The collection assistance fee is collectible as part of the debt. The department may waive the fee to the same extent as if it were a penalty.
HISTORY: 2005 Act No. 145, Section 4.A, eff June 7, 2005.
2023 South Carolina Code of Laws › Title 12 - Taxation › Chapter 55 - Overdue Tax Debt Collection Act › Section 12-55-70. Disposition of proceeds.

The proceeds of the collection assistance fee must be credited to a special account within the department and must be used to fund the South Carolina Business One Stop (SCBOS) program within the department. Any excess proceeds of the collection assistance fee above the amount required to fund the SCBOS program must be credited to the department to be retained and expended for use in budgeted operations.
HISTORY: 2005 Act No. 145, Section 4.A, eff June 7, 2005.
2023 South Carolina Code of Laws › Title 12 - Taxation › Chapter 55 - Overdue Tax Debt Collection Act › Section 12-55-80. Suits in courts of other states to collect taxes due; suits by other states in South Carolina courts; local counsel.

The department may bring suits in the courts of other states to collect taxes legally due this State. The officials of other states are empowered to sue for the collection of taxes in the courts of this State. Whenever the department considers it expedient to employ local counsel to assist in bringing suit in an out-of-state court, the department may employ local counsel.
HISTORY: 2005 Act No. 145, Section 4.A, eff June 7, 2005.
2023 South Carolina Code of Laws › Title 12 - Taxation › Chapter 55 - Overdue Tax Debt Collection Act › Section 12-55-90. Collection agencies.

Collection agencies with which the department contracts under Sections 12-4-340 and 12-54-227 are also authorized to collect on behalf of the department overdue tax debts and the collection fee imposed by this chapter.
HISTORY: 2005 Act No. 145, Section 4.A, eff June 7, 2005.
2023 South Carolina Code of Laws › Title 12 - Taxation › Chapter 56 - Setoff Debt Collection Act › Section 12-56-20. Definitions.

As used in this chapter:
(1) "Claimant agency" means a state agency, board, committee, commission, public institution of higher learning, political subdivision, or other governmental or quasi-governmental entity of any state or the United States. It includes the South Carolina Student Loan Corporation, housing authorities established pursuant to Articles 5, 7, and 9 of Chapter 3, Title 31 and the Internal Revenue Service, and the United States Department of Education. It also includes a private institution of higher learning for the purpose of collecting debts related to default on authorized educational loans made pursuant to Chapter 111, 113, or 115, Title 59. "Political subdivision" includes the Municipal Association of South Carolina and the South Carolina Association of Counties when these organizations submit claims on behalf of a county or local governmental or quasi-governmental entity. A political subdivision who submits a claim through an association is a claimant agency for the purpose of the notice and appeal provisions and other requirements of this chapter.
(2) "Department" means the South Carolina Department of Revenue.
(3) "Debtor" means a person having a delinquent debt or account with a claimant agency which has not been adjusted, satisfied, or set aside by court order, or discharged in bankruptcy.
(4) "Delinquent debt" means a sum due and owing a claimant agency, including collection costs, court costs, fines, penalties, and interest which have accrued through contract, subrogation, tort, operation of law, or other legal theory regardless of whether there is an outstanding judgment for that sum which is legally collectible and for which a collection effort has been or is being made. It does not include sums owed to county hospitals when the hospital and the debtor have entered into a written payment agreement and the debtor is current in meeting the obligations of the agreement. "Delinquent debt" also includes any fine, penalty, cost, fee, assessment, surcharge, service charge, restitution, or other amount imposed by a court or as a direct consequence of a final court order which is received by or payable to the clerk of the appropriate court or treasurer of the entity where the court is located.
(5) "Refund" means any individual or corporate South Carolina income tax refund payable. This term also includes a refund belonging to a debtor resulting from the filing of a joint income tax return.
HISTORY: 1995 Act No. 76, Section 5; 1996 Act No. 347, Section 1; 1996 Act No. 395, Section 1; 1998 Act No. 419, Part II, Section 55A; 1999 Act No. 114; 1999 Act No. 114, Section 4Q; 1999 Act No. 114, Section 4R; 2001 Act No. 89, Section 60A, eff July 20, 2001; 2002 Act No. 334, Section 9, eff June 24, 2002; 2003 Act No. 69, Section 3.KK.2, eff June 18, 2003.
2023 South Carolina Code of Laws › Title 12 - Taxation › Chapter 56 - Setoff Debt Collection Act › Section 12-56-30. Collection of debt; information to be given by claimant agency; information to be given by department to claimant agency.

(A) The collection remedy under this chapter is in addition to any other remedy available by law.
(B) Claimant agencies may submit for collection under the procedure established by this chapter all delinquent debts which they are owed.
(C) All claimant agencies, whenever possible, shall obtain the full name, social security number, address, and any other identifying information, required by regulations promulgated by the department for implementation of this chapter, from any person for whom the agencies provide any service or transact any business and who the claimant agencies can foresee may become a debtor under the terms of this chapter.
(D) Upon request from a claimant agency, the department shall furnish the claimant agency the home address, corrected Social Security number or additional Social Security number of any taxpayer whose name has been submitted to the department for collection of a delinquent debt.
HISTORY: 1995 Act No. 76, Section 5.
2023 South Carolina Code of Laws › Title 12 - Taxation › Chapter 56 - Setoff Debt Collection Act › Section 12-56-40. Choice of claimant agency as to use of or participation in setoff program.

If the claimant agency determines that the administrative cost of utilizing this chapter is prohibitive, it may choose not to participate in the setoff program, or it may choose to participate only in cases of delinquent debts above an amount it determines appropriate.
HISTORY: 1995 Act No. 76, Section 5.
2023 South Carolina Code of Laws › Title 12 - Taxation › Chapter 56 - Setoff Debt Collection Act › Section 12-56-50. Department to assist in collection of account or debt by setoff of any refunds due to debtor.

Subject to the limitations contained in this chapter, the department, upon request, shall render assistance in the collection of any delinquent account or debt owing to any claimant agency by setting off any refunds due the debtor from the department by the sum certified by the claimant agency as delinquent debt.
HISTORY: 1995 Act No. 76, Section 5.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.