https://library.partnertax.ai/us-sc/stat/ 2026-05-15 https://library.partnertax.ai/us-sc/stat/12-2-5 1993 Act No. 181, SECTION 100. https://library.partnertax.ai/us-sc/stat/12-2-10 1991 Act No. 50, SECTION 1; 1993 Act No. 181, SECTION 101. https://library.partnertax.ai/us-sc/stat/12-2-15 1996 Act No. 458, Part II, SECTION 88. https://library.partnertax.ai/us-sc/stat/12-2-20 1991 Act No. 50, SECTION 1; 1995 Act No. 60, SECTION 2A; 2003 Act No. 69, SECTION 3.B, eff June 18, 2003; 2007 Act No. 110, SECTION 8, eff June 21, 2007; 2007 Act No. 116, SECTION 14, eff June 28, 2007, applicable for tax years beginning after 2007. https://library.partnertax.ai/us-sc/stat/12-2-25 1994 Act No. 448, SECTION 2; 1997 Act No. 91, SECTION 1; 2001 Act No. 89, SECTION 5, eff July 20, 2001, applicable to taxable years beginning after December 31, 2000; 2003 Act No. 69, SECTION 3.C, eff June 18, 2003. https://library.partnertax.ai/us-sc/stat/12-2-30 1991 Act No. 50, SECTION 1. https://library.partnertax.ai/us-sc/stat/12-2-40 1991 Act No. 50, SECTION 1. https://library.partnertax.ai/us-sc/stat/12-2-50 1991 Act No. 50, SECTION 1. https://library.partnertax.ai/us-sc/stat/12-2-60 1991 Act No. 50, SECTION 1; 2006 Act No. 386, SECTION 55.A, eff June 14, 2006. https://library.partnertax.ai/us-sc/stat/12-2-70 1991 Act No. 50, SECTION 1; 1993 Act No. 184, SECTION 154. https://library.partnertax.ai/us-sc/stat/12-2-75 1996 Act No. 431, SECTION 1; 1997 Act No. 114, SECTION 5; 2000 Act No. 399, SECTION 3(D)(1), eff August 17, 2000; 2005 Act No. 161, SECTION 1, eff June 9, 2005. Editor's Note 2000 Act No. 399, SECTION 3.Z., provides, in pertinent part, as follows: "This section takes effect upon approval by the Governor, or as otherwise stated, except that ... subsection D. applies to taxable years beginning after December 31, 2000 ...." https://library.partnertax.ai/us-sc/stat/12-2-85 1999 Act No. 100, Part II, SECTION 107. https://library.partnertax.ai/us-sc/stat/12-2-90 2002 Act No. 334, SECTION 17, eff June 24, 2002. https://library.partnertax.ai/us-sc/stat/12-2-100 2003 Act No. 69, SECTION 3.A, eff June 18, 2003; 2021 Act No. 63 (S.677), SECTION 1, eff May 17, 2021. Editor's Note 2021 Act No. 63, SECTION 2, provides as follows: "SECTION 2. This act takes effect upon approval by the Governor and applies to a qualified project in service after January 1, 2020, but before December 31, 2030, if the project is issued an eligibility statement after May 14, 2020." Effect of Amendment 2021 Act No. 63, SECTION 1, inserted the (A) designator, and added (B). https://library.partnertax.ai/us-sc/stat/12-2-110 2014 Act No. 220 (S.1033), SECTION 1, eff June 2, 2014. https://library.partnertax.ai/us-sc/stat/12-2-115 2016 Act No. 270 (S.667), SECTION 4, eff January 1, 2017. https://library.partnertax.ai/us-sc/stat/12-2-120 2016 Act No. 270 (S.667), SECTION 5, eff January 1, 2017. https://library.partnertax.ai/us-sc/stat/12-2-130 2016 Act No. 270 (S.667), SECTION 6, eff January 1, 2017. https://library.partnertax.ai/us-sc/stat/12-2-140 2021 Act No. 59 (S.609), SECTION 1, eff May 17, 2021; 2024 Act No. 215 (S.577), SECTION 6, eff July 2, 2024. Effect of Amendment 2024 Act No. 215, SECTION 6, in (A), in the first sentence, substituted "applicants, prospective employees, employees, subcontractors," for "employees"; and in (B), substituted "applicant, prospective employee, employee, subcontractor," for "employee". South Carolina Legislative Services Agency * 223 Blatt Building * 1105 Pendleton Street * Columbia, SC 29201 Disclaime https://library.partnertax.ai/us-sc/stat/12-3-10 2009 Act No. 81, SECTION 1, eff June 30, 2009. Editor's Note 2019 Act No. 1, SECTION 97, provides as follows: "SECTION 97. The Code Commissioner is directed to change all references to 'President Pro Tempore', 'President Pro Tempore of the Senate', or 'President of the Senate Pro Tempore' not specifically addressed in this act to 'President of the Senate'." South Carolina Legislative Services Agency * 223 Blatt Building * 1105 Pendleton Street * Columbia, SC 29201 Disclaimer * Policies * Photo C https://library.partnertax.ai/us-sc/stat/12-4-10 1991 Act No. 50, SECTION 2; 1993 Act No. 181, SECTION 102; 1996 Act No. 459, SECTION 8. https://library.partnertax.ai/us-sc/stat/12-4-15 1993 Act No. 181, SECTION 103; 1996 Act No. 459, SECTION 9. https://library.partnertax.ai/us-sc/stat/12-4-20 1991 Act No. 50, SECTION 2. https://library.partnertax.ai/us-sc/stat/12-4-30 1991 Act No. 50, SECTION 2; 1993 Act No. 181, SECTION 104; 2005 Act No. 161, SECTION 2, eff June 9, 2005. https://library.partnertax.ai/us-sc/stat/12-4-40 1991 Act No. 50, SECTION 2. https://library.partnertax.ai/us-sc/stat/12-4-70 1991 Act No. 50, SECTION 2. https://library.partnertax.ai/us-sc/stat/12-4-310 1991 Act No. 50, SECTION 2; 1991 Act No. 168, SECTION 3; 1992 Act No. 361, SECTION 2; 1996 Act No. 431, SECTION 2; 2014 Act No. 261 (S.985), SECTION 4, eff June 9, 2014. Effect of Amendment 2014 Act No. 261, SECTION 4, added subsection (11), relating to the Fairness in Lodging Act. https://library.partnertax.ai/us-sc/stat/12-4-320 1991 Act No. 50, SECTION 2; 1994 Act No. 516, SECTION 26; 1999 Act No. 114, SECTION 4; 2007 Act No. 110, SECTION 36, eff June 21, 2007; 2007 Act No. 116, SECTION 42, eff June 28, 2007, applicable for tax years beginning after 2007. https://library.partnertax.ai/us-sc/stat/12-4-325 Former Section, titled Defense and indemnification of Department of Revenue employees and officers, had the following history: 1998 Act No. 432, SECTION 1. Repealed by 2022 Act No. 161, SECTION 2, eff May 13, 2022. https://library.partnertax.ai/us-sc/stat/12-4-330 1991 Act No. 50, SECTION 2; 1994 Act No. 516, SECTION 27; 1995 Act No. 76, SECTION 9; 1998 Act No. 432, SECTION 2. https://library.partnertax.ai/us-sc/stat/12-4-340 1991 Act No. 50, SECTION 2; 1993 Act No. 164, Part II, SECTION 101. https://library.partnertax.ai/us-sc/stat/12-4-350 1991 Act No. 50, SECTION 2; 1993 Act No. 181, SECTION 106. https://library.partnertax.ai/us-sc/stat/12-4-360 Added as SECTION 12-3-280, 1991 Act No. 171, Part II, SECTION 43A; Redesignated as SECTION 12-4-360 by 1991 Act No. 171, Part II, SECTION 43C. Code Commissioner's Note At the direction of the Code Commissioner, references in this section to the offices of the former State Budget and Control Board, Office of the Governor, or other agencies, were changed to reflect the transfer of them to the Department of Administration or other entities, pursuant to the directive of the South Carolina Restructur https://library.partnertax.ai/us-sc/stat/12-4-370 1991 Act No. 168, SECTION 4; 1993 Act No. 181, SECTION 107. https://library.partnertax.ai/us-sc/stat/12-4-375 2008 Act No. 353, SECTION 2, Pt 21F, eff July 1, 2009. https://library.partnertax.ai/us-sc/stat/12-4-377 2008 Act No. 353, SECTION 2, Pt 21B, eff July 1, 2009. https://library.partnertax.ai/us-sc/stat/12-4-379 2008 Act No. 353, SECTION 2, Pt 21C, eff July 1, 2009. https://library.partnertax.ai/us-sc/stat/12-4-380 1996 Act No. 458, Part II, SECTION 99A; 1997 Act No. 155, Part II, SECTION 43A. https://library.partnertax.ai/us-sc/stat/12-4-385 2003 Act No. 69, SECTION 3.WW.2, eff July 1, 2003. https://library.partnertax.ai/us-sc/stat/12-4-387 2008 Act No. 353, SECTION 2, Pt 21H, eff July 1, 2009. https://library.partnertax.ai/us-sc/stat/12-4-388 2008 Act No. 353, SECTION 2, Pt 21A, eff July 1, 2009. https://library.partnertax.ai/us-sc/stat/12-4-390 2002 Act No. 356, SECTION 1, Pt X.A, eff July 1, 2002. https://library.partnertax.ai/us-sc/stat/12-4-393 2008 Act No. 353, SECTION 2, Pt 21D, eff July 1, 2009. https://library.partnertax.ai/us-sc/stat/12-4-395 2000 Act No. 399, SECTION 3(D)(2); Redesignated by 2006 Act No. 386, SECTION 3, eff June 14, 2006. https://library.partnertax.ai/us-sc/stat/12-4-397 2015 Act No. 85 (S.526), SECTION 1, eff June 8, 2015. https://library.partnertax.ai/us-sc/stat/12-4-510 1991 Act No. 50, SECTION 2. https://library.partnertax.ai/us-sc/stat/12-4-520 1991 Act No. 50, SECTION 2; 2006 Act No. 386, SECTION 55.B, eff June 14, 2006; 2015 Act No. 87 (S.379), SECTION 1, eff June 11, 2015. Effect of Amendment 2015 Act No. 87, SECTION 1, in (4), substituted "may examine" for "shall examine". https://library.partnertax.ai/us-sc/stat/12-4-530 1991 Act No. 50, SECTION 2; 2015 Act No. 87 (S.379), SECTION 2, eff June 11, 2015. Effect of Amendment 2015 Act No. 87, SECTION 2, in the introductory paragraph, substituted "The department may" for "The department shall". https://library.partnertax.ai/us-sc/stat/12-4-535 2007 Act No. 110, SECTION 35, eff June 21, 2007; 2007 Act No. 116, SECTION 41, eff June 28, 2007, applicable for tax years beginning after 2007. https://library.partnertax.ai/us-sc/stat/12-4-540 1991 Act No. 50, SECTION 2; 2005 Act No. 161, SECTION 3, eff upon approval (became law without the Governor's signature on June 9, 2005). https://library.partnertax.ai/us-sc/stat/12-4-550 1991 Act No. 50, SECTION 2. https://library.partnertax.ai/us-sc/stat/12-4-560 1991 Act No. 50, SECTION 2. https://library.partnertax.ai/us-sc/stat/12-4-570 1991 Act No. 50, SECTION 2. https://library.partnertax.ai/us-sc/stat/12-4-580 1996 Act No. 458, Part II, SECTION 59A; 1999 Act No. 93, SECTION 9; 2001 Act No. 89, SECTION 44, eff July 20, 2001; 2002 Act No. 363, SECTION 4C, eff July 1, 2002; 2003 Act No. 69, SECTION 3.KK.1, eff June 18, 2003. https://library.partnertax.ai/us-sc/stat/12-4-710 1991 Act No. 50, SECTION 2; 1995 Act No. 125, SECTION 1. https://library.partnertax.ai/us-sc/stat/12-4-720 1991 Act No. 50, SECTION 2; 1994 Act No. 516, SECTION 28; 1995 Act No. 125, SECTION 2A; 1995 Act No. 125, SECTION 2B. https://library.partnertax.ai/us-sc/stat/12-4-730 1991 Act No. 50 SECTION 2; 1992 Act No. 361, SECTION 3. https://library.partnertax.ai/us-sc/stat/12-4-740 1991 Act No. 50, SECTION 2. https://library.partnertax.ai/us-sc/stat/12-4-750 1991 Act No. 50, SECTION 2. South Carolina Legislative Services Agency * 223 Blatt Building * 1105 Pendleton Street * Columbia, SC 29201 Disclaimer * Policies * Photo Credits * Contact Us Legislative Services Agency h t t p : / / w w w . s c s t a t e h o u s e . g o v https://library.partnertax.ai/us-sc/stat/12-6-10 1995 Act No. 76, SECTION 1. https://library.partnertax.ai/us-sc/stat/12-6-20 1995 Act No. 76, SECTION 1. https://library.partnertax.ai/us-sc/stat/12-6-30 1995 Act No. 76, SECTION 1. https://library.partnertax.ai/us-sc/stat/12-6-40 1995 Act No. 76, SECTION 1; 1996 Act No. 410, SECTION 1; 1997 Act No. 155, Part II, SECTION 10A; 1998 Act No. 268, SECTION 1; 1999 Act No. 114, SECTION 3; 2000 Act No. 387, Part II, SECTION 7, eff June 30, 2000; 2001 Act No. 89, SECTION 6, eff July 20, 2001, applicable to taxable years beginning after December 31, 2000; 2002 Act No. 220, SECTION 1, eff April 22, 2002; 2003 Act No. 69, SECTION 3.E.1, eff June 18, 2003; 2005 Act No. 145, SECTION 7, eff June 7, 2005; 2006 Act No. 386, SECTION 4, ef https://library.partnertax.ai/us-sc/stat/12-6-50 1995 Act No. 76, SECTION 1; 1996 Act No. 431, SECTION 3; 1999 Act No. 114, SECTION 4; 2001 Act No. 89, SECTION 7, eff July 20, 2001, applicable to taxable years beginning after December 31, 2000; 2003 Act No. 69, SECTION 3.E.2, eff June 18, 2003; 2005 Act No. 145, SECTION 8, eff June 7, 2005; 2005 Act No. 161, SECTION 4, eff June 9, 2005; 2007 Act No. 110, SECTION 38.A, eff June 21, 2007, applicable to tax years beginning after December 31, 2005; 2007 Act No. 116, SECTION 44.A, eff June 28, 2007 https://library.partnertax.ai/us-sc/stat/12-6-60 2005 Act No. 157, SECTION 1, eff June 10, 2005, applicable for taxable years beginning January 1, 2006. Editor's Note 2005 Act No. 157, SECTION 5, as amended by 2006 Act No. 389, SECTION 4, provides as follows: "(A) The General Assembly finds that many tax incentives outlive their usefulness and should exist only for a time certain. It is the intent of the General Assembly to provide for a sunset provision on each tax incentive, including credits and exemptions, enacted by this act. "(B) Each ta https://library.partnertax.ai/us-sc/stat/12-6-510 1995 Act No. 76, SECTION 1; 2022 Act No. 228 (S.1087), SECTION 2, eff June 17, 2022. Editor's Note 2025 TAX COMPUTATION SCHEDULE If the amount on SC1040, Line 5 of is: Compute the tax as follows: At Least- But LessThan- -Tax Owed- $0 $3,560 0% $3,560 $17,830 3% times the amount minus $107 $17,830 6.0% times the amount minus $642 2022 Act No. 228, SECTION 1, provides as follows: "SECTION 1. This act may be cited as the 'Comprehensive Tax Cut Act of 2022'." Effect of Amendment 2022 Act No. 228, SE https://library.partnertax.ai/us-sc/stat/12-6-515 2007 Act No. 115, SECTION 5, eff June 29, 2007. Editor's Note 2022 Act No. 228, SECTIONS 1 and 4, provide as follows: "SECTION 1. This act may be cited as the 'Comprehensive Tax Cut Act of 2022'." "SECTION 4.A. Section 12-6-515 of the 1976 Code is repealed. "B. This SECTION takes effect on January first of the first tax year in which the provisions of Section 12-6-510(B) are fully phased-in and the top marginal rate equals six percent." https://library.partnertax.ai/us-sc/stat/12-6-520 1995 Act No. 76, SECTION 1; 2018 Act No. 266 (H.5341), SECTION 4.A, eff October 3, 2018. Editor's Note 2018 Act No. 266, SECTIONS 1, 4.B, 7, 8, and 9, provide as follows: "SECTION 1. This act may be referred to as the 'South Carolina Taxpayer Protection and Relief Act'." "[4.]B. This SECTION takes effect upon approval by the Governor and first applies to the adjustment made for tax year 2019, with the 2018 income tax brackets being used first as the base year upon which adjustments made pursuant https://library.partnertax.ai/us-sc/stat/12-6-530 1995 Act No. 76, SECTION 1. https://library.partnertax.ai/us-sc/stat/12-6-535 2003 Act No. 69, SECTION 3.R, eff June 18, 2003. https://library.partnertax.ai/us-sc/stat/12-6-540 1995 Act No. 76, SECTION 1; 2003 Act No. 69, SECTION 3.E.3, eff June 18, 2003. https://library.partnertax.ai/us-sc/stat/12-6-545 2005 Act No. 41, SECTION 1, eff April 14, 2005; 2006 Act No. 282, SECTION 1, eff May 23, 2006; 2006 Act No. 386, SECTION 5.A, eff for tax years beginning on or after January 1, 2006; 2006 Act No. 386, SECTION 42, eff June 14, 2006; 2007 Act No. 110, SECTION 10.A, eff June 21, 2007, applicable to tax years beginning after December 31, 2005; 2007 Act No. 116, SECTION 16.A, eff June 28, 2007, applicable for tax years beginning after December 31, 2005; 2012 Act No. 287, SECTION 2, eff June 28, 2012; https://library.partnertax.ai/us-sc/stat/12-6-550 1995 Act No. 76, SECTION 1; 2000 Act No. 404, SECTION 6(C), eff October 3, 2000. https://library.partnertax.ai/us-sc/stat/12-6-555 1997 Act No. 155, Part II, SECTION 68A. https://library.partnertax.ai/us-sc/stat/12-6-560 1995 Act No. 76, SECTION 1. https://library.partnertax.ai/us-sc/stat/12-6-570 1995 Act No. 76, SECTION 1. https://library.partnertax.ai/us-sc/stat/12-6-580 1995 Act No. 76, SECTION 1. https://library.partnertax.ai/us-sc/stat/12-6-590 1995 Act No. 76, SECTION 1; 2007 Act No. 116, SECTION 65.A, eff June 28, 2007, applicable to calendar years beginning January 1, 2007; 2010 Act No. 150, SECTION 2, eff April 27, 2010; 2010 Act No. 290, SECTION 37, eff June 23, 2010. https://library.partnertax.ai/us-sc/stat/12-6-600 1995 Act No. 76, SECTION 1. https://library.partnertax.ai/us-sc/stat/12-6-610 1995 Act No. 76, SECTION 1. https://library.partnertax.ai/us-sc/stat/12-6-620 1995 Act No. 76, SECTION 1. https://library.partnertax.ai/us-sc/stat/12-6-630 1995 Act No. 76, SECTION 1. https://library.partnertax.ai/us-sc/stat/12-6-640 2000 Act No. 406, SECTION 3, eff June 8, 2000. https://library.partnertax.ai/us-sc/stat/12-6-1110 1995 Act No. 76, SECTION 1; 2005 Act No. 145, SECTION 9, eff June 7, 2005; 2018 Act No. 265 (S.1043), SECTION 4.B, eff October 3, 2018. Editor's Note 2005 Act No. 145, SECTION 42, provides as follows: "Notwithstanding the ratification of another act during the 2004-2005 Session of the General Assembly affecting the sections of the 1976 Code amended in Sections 7, 8, 9, and 10 of this act, the ratification of this act is deemed to be the last action of the General Assembly regarding those code se https://library.partnertax.ai/us-sc/stat/12-6-1120 1995 Act No. 76, SECTION 1; 1997 Act No. 155, Part II, SECTION 5; 1999 Act No. 114, SECTION 3; 2000 Act No. 399, SECTION 4(A), eff August 17, 2000; 2024 Act No. 222 (H.4087), SECTION 5, eff July 2, 2024. Editor's Note 2024 Act No. 222, SECTION 6, provides as follows: "SECTION 6. This act takes effect upon approval by the Governor and first applies to income tax years beginning after 2023, except that SECTION 3 first applies to income tax years beginning after 2020." Effect of Amendment 2024 Act https://library.partnertax.ai/us-sc/stat/12-6-1130 1995 Act No. 76, SECTION 1; 2002 Act No. 334, SECTION 14, eff June 24, 2002; 2002 Act No. 363, SECTION 2, eff August 2, 2002, applicable for taxable years beginning after 2002; 2005 Act No. 145, SECTIONS 10.A, 10.B, 43.A, eff June 7, 2005; 2005 Act No. 161, SECTION 22.A, eff June 9, 2005; 2007 Act No. 110, SECTION 55.A, eff June 21, 2007, effective for tax years after 2010; 2007 Act No. 116, SECTION 60.A, eff June 28, 2007, effective for tax years beginning after 2010. Editor's Note 2005 Act No. https://library.partnertax.ai/us-sc/stat/12-6-1140 1995 Act No. 76, SECTION 1; 1997 Act No. 70, SECTION 5(A); 1997 Act No. 155, Part II, SECTION 2A; 1998 Act No. 419, Part II, SECTION 49A; 1999 Act No. 100, Part II, SECTION 23; 2001 Act No. 72, SECTION 5, eff July 20, 2001; 2002 Act No. 334, SECTION 19E, eff June 24, 2002, applicable for taxable years beginning after 2002; 2002 Act No. 363, SECTION 3A, eff August 2, 2002, applicable for taxable years beginning after 2002; 2004 Act No. 278, SECTION 1, eff July 16, 2004, applicable for taxable yea https://library.partnertax.ai/us-sc/stat/12-6-1150 1995 Act No. 76, SECTION 1; 2000 Act No. 387, Part II, SECTION 40B, eff June 30, 2000 and applicable for taxable years beginning after 2000. Editor's Note 2000 Act No. 387, Part II, SECTION 40A., provides as follows: "This section may be cited as the South Carolina Capital Gain Holding Period Reform Act." https://library.partnertax.ai/us-sc/stat/12-6-1160 1995 Act No. 76, SECTION 1; 2018 Act No. 266 (H.5341), SECTION 6, eff October 3, 2018. Editor's Note 2018 Act No. 266, SECTIONS 1, 7, 8, and 9, provide as follows: "SECTION 1. This act may be referred to as the 'South Carolina Taxpayer Protection and Relief Act'." "SECTION 7. The Department of Revenue shall take actions necessary to implement the provisions of this act and take the appropriate actions to educate taxpayers of the amendments contained within this act, especially those, if any, tha https://library.partnertax.ai/us-sc/stat/12-6-1170 1995 Act No. 76, SECTION 1; 1998 Act No. 419, Part II, SECTION 49B; 1999 Act No. 100, Part II, SECTION 28; 2005 Act No. 161, SECTION 5, eff June 9, 2005; 2016 Act No. 272 (H.3147), SECTION 1.A, eff June 7, 2016. Effect of Amendment 2016 Act No. 272, SECTION 1.A, added (C), relating to the deduction pursuant to Section 12-6-1171. https://library.partnertax.ai/us-sc/stat/12-6-1171 2016 Act No. 272 (H.3147), SECTION 1.B, eff June 7, 2016; 2022 Act No. 156 (H.3247), SECTION 2, eff May 13, 2022; 2022 Act No. 228 (S.1087), SECTION 3.A, eff June 17, 2022. Code Commissioner's Note At the direction of the Code Commissioner, the amendments to (A) made by 2022 Act No. 156 and 2022 Act No. 228 were read together. Editor's Note 2016 Act No. 272, SECTION 1.C, provides as follows: "C. Notwithstanding the deduction allowed pursuant to Section 12-6-1171(A)(1), beginning in tax year 2016 https://library.partnertax.ai/us-sc/stat/12-6-1175 2008 Act No. 280, SECTION 7, eff June 4, 2008. https://library.partnertax.ai/us-sc/stat/12-6-1190 1995 Act No. 76, SECTION 1. https://library.partnertax.ai/us-sc/stat/12-6-1200 1995 Act No. 76, SECTION 1. https://library.partnertax.ai/us-sc/stat/12-6-1210 1995 Act No. 76, SECTION 1. https://library.partnertax.ai/us-sc/stat/12-6-1220 1995 Act No. 102, Part IV, SECTION 4. https://library.partnertax.ai/us-sc/stat/12-6-1610 2007 Act No. 78, SECTION 2, eff June 11, 2007, applicable to taxable years beginning after December 31, 2006. https://library.partnertax.ai/us-sc/stat/12-6-1620 2007 Act No. 78, SECTION 2, eff June 11, 2007, applicable to taxable years beginning after December 31, 2006. https://library.partnertax.ai/us-sc/stat/12-6-1630 2007 Act No. 78, SECTION 2, eff June 11, 2007, applicable to taxable years beginning after December 31, 2006. https://library.partnertax.ai/us-sc/stat/12-6-1710 1995 Act No. 76, SECTION 1. https://library.partnertax.ai/us-sc/stat/12-6-1720 1995 Act No. 76, SECTION 1; 2005 Act No. 161, SECTION 6, eff June 9, 2005. https://library.partnertax.ai/us-sc/stat/12-6-2210 1995 Act No. 76, SECTION 1; 2001 Act No. 89, SECTION 8, eff July 20, 2001, applicable to taxable years beginning after December 31, 2000. https://library.partnertax.ai/us-sc/stat/12-6-2220 1995 Act No. 76, SECTION 1; 2005 Act No. 145, SECTION 12.A, eff June 7, 2005. Editor's Note 2005 Act No. 145, SECTION 12.B, provides as follows: "Section 12-6-2220(2) of the 1976 Code, as amended by this section, applies for taxable years beginning after 2004." https://library.partnertax.ai/us-sc/stat/12-6-2230 1995 Act No. 76, SECTION 1. https://library.partnertax.ai/us-sc/stat/12-6-2240 1995 Act No. 76, SECTION 1; 2007 Act No. 110, SECTION 55.B, eff June 21, 2007, effective for tax years after 2010; 2007 Act No. 116, SECTION 60.E, eff June 28, 2007, effective for tax years after 2010. Editor's Note 2007 Act No. 110, SECTION 55.E and 2007 Act No. 116, SECTION 60.B provide as follows: "This section takes effect for tax years after 2010." https://library.partnertax.ai/us-sc/stat/12-6-2252 2007 Act No. 110, SECTION 50.A, eff June 21, 2007, applicable for taxable years beginning after 2006; 2007 Act No. 116, SECTION 55.A, eff June 28, 2007, applicable for taxable years beginning after 2006. https://library.partnertax.ai/us-sc/stat/12-6-2280 1995 Act No. 76, SECTION 1; 2007 Act No. 110, SECTION 53.A, eff June 21, 2007, applicable for taxable years beginning after 2006; 2007 Act No. 116, SECTION 58.A, eff June 28, 2007, applicable for taxable years beginning after 2006. https://library.partnertax.ai/us-sc/stat/12-6-2290 1995 Act No. 76, SECTION 1; 2007 Act No. 110, SECTION 54.A, eff June 21, 2007, applicable for taxable years beginning after 2006; 2007 Act No. 110, SECTION 55.C, eff June 21, 2007, effective for tax years after 2010; 2007 Act No. 116, SECTION 59.A, eff June 28, 2007, applicable for taxable years beginning after 2006; 2007 Act No. 116, SECTION 60.C, eff June 28, 2007, applicable for tax years after 2010. Editor's Note 2007 Act No. 110, SECTION 55.E and 2007 Act No. 116, SECTION 60.E provide as fo https://library.partnertax.ai/us-sc/stat/12-6-2295 2007 Act No. 110, SECTION 51.A, eff June 21, 2007, applicable for taxable years beginning after 2006; 2007 Act No. 116, SECTION 56.A, eff June 28, 2007, applicable for taxable years beginning after 2006; 2018 Act No. 265 (S.1043), SECTION 7.A, eff October 3, 2018; 2019 Act No. 49 (S.408), SECTION 1, eff May 16, 2019. Editor's Note 2018 Act No. 265, SECTION 7.B, provides as follows: "B. This SECTION takes effect upon approval by the Governor and applies to all open tax periods excluding assessmen https://library.partnertax.ai/us-sc/stat/12-6-2300 1995 Act No. 76, SECTION 1. https://library.partnertax.ai/us-sc/stat/12-6-2310 1995 Act No. 76, SECTION 1. https://library.partnertax.ai/us-sc/stat/12-6-2320 1995 Act No. 76, SECTION 1; 1996 Act No. 462, SECTION 8A; 1999 Act No. 100, Part II, SECTION 57; 2009 Act No. 124, SECTION 1.A, eff November 1, 2009; 2024 Act No. 113 (S.298), SECTION 1, eff March 11, 2024. Code Commissioner's Note At the direction of the Code Commissioner, references in this section to the offices of the former State Budget and Control Board, Office of the Governor, or other agencies, were changed to reflect the transfer of them to the Department of Administration or other enti https://library.partnertax.ai/us-sc/stat/12-6-2810 1995 Act No. 76, SECTION 1. https://library.partnertax.ai/us-sc/stat/12-6-2820 1995 Act No. 76, SECTION 1. https://library.partnertax.ai/us-sc/stat/12-6-2830 1995 Act No. 76, SECTION 1. https://library.partnertax.ai/us-sc/stat/12-6-2840 1995 Act No. 76, SECTION 1. https://library.partnertax.ai/us-sc/stat/12-6-2850 1995 Act No. 76, SECTION 1. https://library.partnertax.ai/us-sc/stat/12-6-3310 1995 Act No. 76, SECTION 1; 2003 Act No. 69, SECTION 3.N, eff June 18, 2003; 2008 Act No. 313, SECTION 2.A, eff June 12, 2008; 2008 Act No. 352, SECTION 2.A, eff June 12, 2008. https://library.partnertax.ai/us-sc/stat/12-6-3320 1995 Act No. 76, SECTION 1. https://library.partnertax.ai/us-sc/stat/12-6-3330 1995 Act No. 76, SECTION 1; 2001 Act No. 89, SECTION 9, eff July 20, 2001, applicable to taxable years beginning after December 31, 2000; 2017 Act No. 40 (H.3516), SECTION 17.A, eff May 10, 2017. Editor's Note 2017 Act No. 40, SECTIONS 17.B, 17.C, provide as follows: "B. Notwithstanding the increased multiplier of fifty thousand dollars in Section 12-6-3330(B)(1) as amended in this SECTION, the increase must be phased-in in six equal installments of three thousand three hundred thirty-three doll https://library.partnertax.ai/us-sc/stat/12-6-3340 1995 Act No. 76, SECTION 1. https://library.partnertax.ai/us-sc/stat/12-6-3350 1995 Act No. 76, SECTION 1; 2006 Act No. 376, SECTION 62, eff June 13, 2006; 2006 Act No. 386, SECTION 6.A, eff June 14, 2006 applicable to tax years beginning after December 31, 2006. https://library.partnertax.ai/us-sc/stat/12-6-3360 1995 Act No. 76, SECTION 1; 1996 Act No. 231, SECTION 7A; 1996 Act No. 462, SECTION 9A; 1997 Act No. 143, SECTIONS 1, 2; 1997 Act No. 149, SECTION 10; 1997 Act No. 151, SECTION 6; 1998 Act No. 432, SECTION 3A; 1999 Act No. 93, SECTION 19; 1999 Act No. 114, SECTION 4G; 1999 Act No. 114, SECTION 4H; 2000 Act No. 277, SECTION 2, eff May 19, 2000; 2000 Act No. 283, SECTION 5(A) and (B), eff for taxable years beginning after June 30, 2001; 2000 Act No. 399, SECTION 3(A)(1), eff August 17, 2000; 2001 https://library.partnertax.ai/us-sc/stat/12-6-3362 2006 Act No. 389, SECTION 3, eff June 14, 2006; 2007 Act No. 110, SECTION 40.A, eff June 21, 2007, applicable to tax years beginning after December 31, 2005; 2007 Act No. 116, SECTION 46.A, eff June 28, 2007, applicable to tax years beginning after December 31, 2005. https://library.partnertax.ai/us-sc/stat/12-6-3367 2006 Act No. 297, SECTION 1, eff May 31, 2006. https://library.partnertax.ai/us-sc/stat/12-6-3370 1995 Act No. 76, SECTION 1; 1998 Act No. 432, SECTION 4. https://library.partnertax.ai/us-sc/stat/12-6-3375 2005 Act No. 124, SECTION 1, eff June 3, 2005; 2006 Act No. 384, SECTION 6, eff June 14, 2006; 2006 Act No. 386, SECTION 10.A, eff June 14, 2006 applicable to tax years beginning after December 31, 2004; 2010 Act No. 290, SECTION 17, eff January 1, 2011; 2013 Act No. 81, SECTION 1, eff June 13, 2013; 2019 Act No. 37 (S.439), SECTIONS 1, 2, eff May 13, 2019. Code Commissioner's Note 2019 Act No. 37 inadvertently left out item (A)(3), and at the direction of the Code Commissioner, it was reinserte https://library.partnertax.ai/us-sc/stat/12-6-3376 2007 Act No. 83, SECTION 11, eff June 19, 2007; 2012 Act No. 161, SECTION 1, eff May 14, 2012. Editor's Note 2012 Act No. 161, SECTION 2, provides as follows: "This act takes effect upon approval by the Governor and applies to in-state purchases and leases made on or after the first day of the calendar month beginning at least thirty days after the effective date of this act." https://library.partnertax.ai/us-sc/stat/12-6-3377 2006 Act No. 312, SECTION 1, eff June 1, 2006 applicable for taxable years beginning after 2005. https://library.partnertax.ai/us-sc/stat/12-6-3378 2018 Act No. 265 (S.1043), SECTION 6.A, eff October 3, 2018. Editor's Note 2018 Act No. 265, SECTION 6.C, provides as follows: "C. This SECTION takes effect upon approval by the Governor and applies for tax years beginning after 2017." https://library.partnertax.ai/us-sc/stat/12-6-3380 1995 Act No. 76, SECTION 1. https://library.partnertax.ai/us-sc/stat/12-6-3381 2006 Act No. 291, SECTION 2, eff May 31, 2006. https://library.partnertax.ai/us-sc/stat/12-6-3385 1998 Act No. 418, SECTION 2; 1999 Act No. 100, Part II, SECTION 73; 2006 Act No. 386, SECTION 11.A, eff June 14, 2006; 2017 Act No. 40 (H.3516), SECTION 18.A, eff May 10, 2017. Editor's Note 2006 Act No. 386, SECTION 11.B, provides as follows: "This section takes effect upon approval by the Governor and applies to qualifying students required to withdraw from a qualifying institution to serve on active military duty on or after January 1, 2000." 2017 Act No. 40, SECTION 18.B, provides as follows https://library.partnertax.ai/us-sc/stat/12-6-3390 1995 Act No. 76, SECTION 1. https://library.partnertax.ai/us-sc/stat/12-6-3400 1995 Act No. 76, SECTION 1. https://library.partnertax.ai/us-sc/stat/12-6-3410 1995 Act No. 76, SECTION 1; 1999 Act No. 114, SECTION 3; 2001 Act No. 89, SECTION 3, eff July 20, 2001, applicable to taxable years beginning after December 31, 2000; 2001 Act No. 89, SECTION 10, eff July 1, 2001; 2006 Act No. 335, SECTIONS 2.A, 2.B, 2.C, eff June 6, 2006; 2006 Act No. 384, SECTION 7, eff June 14, 2006; 2006 Act No. 386, SECTION 54, eff June 14, 2006; 2008 Act No. 313, SECTIONS 2.B.1, 2.B.2, eff June 12, 2008; 2008 Act No. 352, SECTION 2.B.1, eff June 12, 2008; 2024 Act No. 222 https://library.partnertax.ai/us-sc/stat/12-6-3415 2000 Act No. 283, SECTION 5(C), eff for taxable years beginning after June 30, 2001; 2003 Act No. 69, SECTION 3.M.2, eff June 18, 2003; 2007 Act No. 110, SECTIONS 1.B, 58.A, eff June 21, 2007 applicable for taxable years beginning after 2006; 2007 Act No. 116, SECTION 5, eff June 28, 2007, applicable for tax years beginning after 2006. https://library.partnertax.ai/us-sc/stat/12-6-3420 1995 Act No. 76, SECTION 1; 2006 Act No. 335, SECTION 3, eff June 6, 2006. https://library.partnertax.ai/us-sc/stat/12-6-3430 1995 Act No. 76, SECTION 1. https://library.partnertax.ai/us-sc/stat/12-6-3440 1995 Act No. 76, SECTION 1. https://library.partnertax.ai/us-sc/stat/12-6-3460 1995 Act No. 32, SECTION 1; 2024 Act No. 222 (H.4087), SECTION 2, eff July 2, 2024. Editor's Note 2024 Act No. 222, SECTION 6, provides as follows: "SECTION 6. This act takes effect upon approval by the Governor and first applies to income tax years beginning after 2023, except that SECTION 3 first applies to income tax years beginning after 2020." Effect of Amendment 2024 Act No. 222, SECTION 2, in (A), in (3), in the first sentence, inserted "or fabricate", and in the second sentence, substitu https://library.partnertax.ai/us-sc/stat/12-6-3465 1995 Act No. 32, SECTION 5; 1999 Act No. 114, SECTION 3. https://library.partnertax.ai/us-sc/stat/12-6-3470 1995 Act No. 102, Part III, SECTION 6; 1996 Act No. 462, SECTION 11A; 1997 Act No. 109, SECTION 2A; 1997 Act No. 133, SECTION 2; 2002 Act No. 332, SECTION 5, eff June 18, 2002; 2003 Act No. 69, SECTION 3.M.3, eff June 18, 2003, applicable to tax years beginning after 2003. https://library.partnertax.ai/us-sc/stat/12-6-3477 2007 Act No. 94, SECTION 1, eff June 14, 2007, applicable for employees beginning apprenticeships after 2007; 2024 Act No. 188 (S.557), SECTION 1, eff May 21, 2024. Effect of Amendment 2024 Act No. 188, SECTION 1, rewrote the section. https://library.partnertax.ai/us-sc/stat/12-6-3480 1996 Act No. 231, SECTION 3A; 2005 Act No. 145, SECTION 15.A, eff June 7, 2005. Editor's Note 2005 Act No. 145, SECTION 15.B, provides as follows: "Section 12-6-3480 of the 1976 Code, as amended by this section, applies for taxable years beginning after 2004." https://library.partnertax.ai/us-sc/stat/12-6-3500 1998 Act No. 394, SECTION 1; 2001 Act No. 89, SECTION 11, eff July 20, 2001, applicable to taxable years beginning after December 31, 2000. https://library.partnertax.ai/us-sc/stat/12-6-3515 2000 Act No. 283, SECTION 1(C), eff June 1, 2001; 2005 Act No. 145, SECTION 43.B, eff June 7, 2005; 2006 Act No. 386, SECTION 43, eff June 14, 2006. Editor's Note 2000 Act No. 283, SECTION 1.A, provides as follows: "This section may be cited as the 'South Carolina Conservation Incentives Act'." https://library.partnertax.ai/us-sc/stat/12-6-3520 1999 Act No. 100, Part II, SECTION 95; 2001 Act No. 89, SECTION 12, eff July 20, 2001, applicable to taxable years beginning after December 31, 2000; 2008 Act No. 313, SECTION 2.C, eff June 12, 2008; 2008 Act No. 352, SECTION 2.C, eff June 12, 2008. Code Commissioner's Note At the direction of the Code Commissioner, to reflect the renumbering of sections in Chapter 15, Title 50 by 2014 Act No. 159, in subsection (A), the former references to Section 50-15-55(A) were changed to Section 50-15-50(A https://library.partnertax.ai/us-sc/stat/12-6-3525 2006 Act No. 296, SECTION 2, eff May 31, 2006. Editor's Note 2006 Act No. 296, SECTION 3, provides as follows: "Unless reinstated by the General Assembly, the provisions of Sections 44-96-185 and 12-6-3525 terminate on June 30, 2013, and these sections and all other laws and regulations governing, authorizing, or otherwise dealing with the removal of mercury switches from vehicles are deemed repealed on that date." 2006 Act No. 296, SECTION 4, provides as follows: "This act takes effect upon app https://library.partnertax.ai/us-sc/stat/12-6-3530 Former Section, titled Community development tax credits, had the following history: 2000 Act No. 314, SECTION 2, eff May 30, 2000, applicable to tax years beginning after 2000; 2001 Act No. 89, SECTION 52, eff July 20, 2001; 2019 Act No. 77 (H.4133), SECTIONS 1, 2, eff May 16, 2019; 2021 Act No. 83 (S.436), SECTION 1, eff May 18, 2021. Repealed by 2000 Act No. 314, SECTION 4, as last amended by 2019 Act No. 77, SECTION 3, eff June 30, 2023. https://library.partnertax.ai/us-sc/stat/12-6-3535 2002 Act No. 229, SECTION 2, eff May 1, 2002; 2003 Act No. 69, SECTION 3.GG.1, eff June 18, 2003; 2005 Act No. 138, SECTIONS 1, 2, eff June 7, 2005, applicable to tax periods beginning after 2004; 2006 Act No. 386, SECTIONS 12.A, 12.B, eff June 14, 2006 applicable to tax years beginning in 2006; 2007 Act No. 110, SECTIONS 15, eff June 21, 2007; 2007 Act No. 116, SECTION 21, eff June 28, 2007, applicable for tax years beginning after 2007; 2015 Act No. 68 (H.3725), SECTION 1, eff June 9, 2015; 20 https://library.partnertax.ai/us-sc/stat/12-6-3550 2002 Act No. 280, SECTION 4, eff May 28, 2002; 2008 Act No. 342, SECTION 2, eff June 11, 2008. Editor's Note 2002 Act No. 280, SECTION 7, provides as follows: "The incentives offered in this act apply only to projects receiving a certification of completion from the Department of Health and Environmental Control after the effective date of this act." 2008 Act No. 342, SECTION 3, provides as follows: "This act takes effect upon approval by the Governor and applies to party voluntary cleanup contr https://library.partnertax.ai/us-sc/stat/12-6-3560 2004 Act No. 299, SECTION 3.B, eff July 1, 2004. https://library.partnertax.ai/us-sc/stat/12-6-3570 2004 Act No. 299, SECTION 3.C, eff July 1, 2004; 2005 Act No. 161, SECTION 8, eff June 9, 2005. https://library.partnertax.ai/us-sc/stat/12-6-3575 2005 Act No. 145, SECTION 59.A, eff June 6, 2005 and by 2005 Act No. 161, SECTION 43.A, eff June 9, 2005. Editor's Note 2005 Act No. 145, SECTION 59.B, provides as follows: "Upon approval by the Governor, this section is effective for taxable years beginning after 2004." 2005 Act No. 161, SECTION 43.B, provides as follows: "This SECTION takes effect upon approval by the Governor and applies to tax years beginning after 2004." https://library.partnertax.ai/us-sc/stat/12-6-3580 2005 Act No. 161, SECTION 39.A, eff June 9, 2005. https://library.partnertax.ai/us-sc/stat/12-6-3582 2005 Act No. 127, SECTION 8.A, eff June 7, 2005, applicable for taxable years beginning after 2004. https://library.partnertax.ai/us-sc/stat/12-6-3585 2006 Act No. 319, SECTION 3.A, eff June 1, 2006; 2007 Act No. 110, SECTION 16.A, eff June 21, 2007, applicable to tax years beginning after December 31, 2005; 2007 Act No. 110, SECTION 41, eff June 21, 2007; 2007 Act No. 116, SECTION 22.A, eff June 28, 2007, applicable to tax years beginning after December 31, 2005; 2019 Act No. 15 (H.3595), SECTION 1.A, eff March 28, 2019 and January 1, 2020; 2019 Act No. 15 (H.3595), SECTION 2, eff January 1, 2020; 2022 Act No. 172 (S.635), SECTION 4, eff May https://library.partnertax.ai/us-sc/stat/12-6-3587 2006 Act No. 386, SECTION 37.A, eff June 14, 2006 applicable to installation costs incurred in taxable years beginning on or after January 1, 2006; 2007 Act No. 83, SECTION 13, eff June 19, 2007; 2007 Act No. 110, SECTION 17.A, eff June 21, 2007, applicable to installation costs incurred after December 31, 2005; 2007 Act No. 116, SECTION 23.A, eff June 28, 2007, applicable to installation costs incurred after December 31, 2005; 2008 Act No. 354, SECTION 3, eff July 1, 2009; 2016 Act No. 134 (H.3 https://library.partnertax.ai/us-sc/stat/12-6-3588 2010 Act No. 290, SECTION 23, eff January 1, 2011; 2014 Act No. 279 (H.3644), SECTION 1.A, eff June 10, 2014. Editor's Note 2014 Act No. 279, SECTION 1.B, provides as follows: "B. This section takes effect upon approval by the Governor and applies to tax years beginning after 2013." Effect of Amendment 2014 Act No. 279, SECTION 1.A, rewrote the section. https://library.partnertax.ai/us-sc/stat/12-6-3589 2006 Act No. 384, SECTION 2, eff June 14, 2006. https://library.partnertax.ai/us-sc/stat/12-6-3590 2005 Act No. 161, SECTION 41.A, eff June 9, 2005. Editor's Note 2005 Act No. 161, SECTION 41.B, provides as follows: "Notwithstanding the general effective date of this act, this SECTION is effective for taxable years beginning after 2004." https://library.partnertax.ai/us-sc/stat/12-6-3600 2006 Act No. 386, SECTION 36.A, eff June 14, 2006; 2007 Act No. 83, SECTIONS 14.A and 14.B, eff June 19, 2007; 2008 Act No. 261, SECTION 3.A, eff May 29, 2008. https://library.partnertax.ai/us-sc/stat/12-6-3610 2006 Act No. 386, SECTION 36.B.1, eff June 14, 2006 applicable for facilities placed in service after 2006; 2007 Act No. 83, SECTION 15.A, eff January 1, 2008; 2008 Act No. 261, SECTION 3.B, eff May 29, 2008. Editor's Note 2006 Act No. 386, SECTION 36.B.2, provides as follows: "Section 12-6-3610 of the 1976 Code, as added by this section, is repealed effective for facilities placed in service after 2011." https://library.partnertax.ai/us-sc/stat/12-6-3620 2006 Act No. 386, SECTION 38, eff June 14, 2006; 2007 Act No. 83, SECTION 16, eff June 19, 2007; 2007 Act No. 110, SECTION 57, eff June 21, 2007; 2008 Act No. 261, SECTION 3.C, eff May 29, 2008; 2014 Act No. 279 (H.3644), SECTION 2, eff June 10, 2014. Effect of Amendment 2014 Act No. 279, SECTION 2, added subsection (E), relating to administration of tax credit. https://library.partnertax.ai/us-sc/stat/12-6-3622 2008 Act No. 357, SECTION 2.A, eff June 25, 2008, applicable for taxable years beginning after 2007; 2010 Act No. 232, SECTION 1, eff June 7, 2010. Editor's Note 2019 Act No. 1, SECTION 97, provides as follows: "SECTION 97. The Code Commissioner is directed to change all references to 'President Pro Tempore', 'President Pro Tempore of the Senate', or 'President of the Senate Pro Tempore' not specifically addressed in this act to 'President of the Senate'." https://library.partnertax.ai/us-sc/stat/12-6-3630 2007 Act No. 83, SECTION 3, eff June 19, 2007. https://library.partnertax.ai/us-sc/stat/12-6-3631 2007 Act No. 83, SECTION 12, eff June 19, 2007; 2008 Act No. 261, SECTION 3.D, eff May 29, 2008; 2010 Act No. 290, SECTION 22, eff January 1, 2011. https://library.partnertax.ai/us-sc/stat/12-6-3632 2017 Act No. 40 (H.3516), SECTION 16.A, eff May 10, 2017. Editor's Note 2017 Act No. 40, SECTIONS 16.B, 16.C, provide as follows: "B. Notwithstanding Section 12-6-3632, as added by this SECTION, the percentage of the federal earned income tax credit, for which the credit allowed by Section 12-6-3632 is based, must be phased-in in six equal installments of twenty and eighty-three hundredths percent each tax year until it is fully phased-in in tax year 2023, with the twenty and eighty-three hundre https://library.partnertax.ai/us-sc/stat/12-6-3660 2007 Act No. 78, SECTION 3, eff June 11, 2007, applicable to taxable years beginning after December 31, 2006. https://library.partnertax.ai/us-sc/stat/12-6-3665 2007 Act No. 78, SECTION 3, eff June 11, 2007, applicable to taxable years beginning after December 31, 2006. https://library.partnertax.ai/us-sc/stat/12-6-3670 2007 Act No. 78, SECTION 3, eff June 11, 2007, applicable to taxable years beginning after December 31, 2006. https://library.partnertax.ai/us-sc/stat/12-6-3695 2016 Act No. 269 (S.1122), SECTION 3.A, eff June 6, 2016. Editor's Note 2016 Act No. 269, SECTION 3.B, provides as follows: "B. This SECTION [adding this section] first applies to tax years beginning after 2015." https://library.partnertax.ai/us-sc/stat/12-6-3710 2022 Act No. 237 (S.901), SECTION 5, eff June 22, 2022. https://library.partnertax.ai/us-sc/stat/12-6-3720 2022 Act No. 237 (S.901), SECTION 5, eff June 22, 2022. https://library.partnertax.ai/us-sc/stat/12-6-3750 2008 Act No. 229, SECTION 1, eff May 22, 2008; 2016 Act No. 280 (H.4765), SECTION 2.A, eff June 22, 2016. Editor's Note 2016 Act No. 280, SECTION 2.B, provides as follows: "B. This section [amending (A)] applies to income tax years beginning after 2015." Effect of Amendment 2016 Act No. 280, SECTION 2, in (A), substituted "There is allowed" for "Beginning with the year 2008, there shall be allowed" in the first sentence, substituted "donated deer may be used" for "donated deer shall be used" in https://library.partnertax.ai/us-sc/stat/12-6-3770 Former Section, titled Income tax credit for certain solar energy property, had the following history: 2016 Act No. 134 (H.3874), SECTION 1.A, eff February 16, 2016. Repealed by 2016 Act No. 134 (H.3874), SECTION 1.B, eff December 31, 2017. Editor's Note 2016 Act No. 134, SECTION 1.B, provides as follows: "B. This section takes effect in income tax years beginning after 2015. The provisions of this act are repealed on December 31, 2017, except that if the credit allowed by Section 12-6-3770, as https://library.partnertax.ai/us-sc/stat/12-6-3775 Former Section, titled Solar energy tax credits, had the following history: 2019 Act No. 77 (H.4133), SECTION 4.A, eff May 16, 2019; 2022 Act No. 237 (S.901), SECTION 2.A, eff June 22, 2022. Repealed by 2022 Act No. 237, SECTION 7(C), eff December 31, 2024. Editor's Note 2022 Act No. 237, SECTION 7 provide as follows: "SECTION 7. (A) Except as otherwise provided, this act takes effect upon approval by the Governor. "(B)(1) If a solar energy tax credit is earned and any portion taken pursuant to https://library.partnertax.ai/us-sc/stat/12-6-3780 2017 Act No. 40 (H.3516), SECTION 15.A, eff May 10, 2017. Editor's Note 2017 Act No. 40, SECTION 15.C, provides as follows: "This SECTION takes effect upon approval by the Governor, and subsection A first applies to tax years beginning after 2017." https://library.partnertax.ai/us-sc/stat/12-6-3790 2018 Act No. 247 (H.4077), SECTION 1, eff May 18, 2018; 2021 Act No. 79 (H.3899), SECTIONS 1 to 4, eff May 17, 2021. Code Commissioner's Note At the direction of the Code Commissioner, the amendments to (D)(1) made by 2021 Act No. 79, SECTIONS 2.A and 4, were read together. Editor's Note 2018 Act No. 247, SECTION 2, provides as follows: "SECTION 2. This act takes effect upon approval of the Governor and applies to income tax years beginning after 2017. All tax credits earned as a result of a con https://library.partnertax.ai/us-sc/stat/12-6-3795 2020 Act No. 137 (H.3998), SECTION 2, eff May 14, 2020; 2022 Act No. 202 (H.5075), SECTION 1.A, eff May 16, 2022. Editor's Note 2020 Act No. 137, SECTIONS 1 and 4, provide as follows: "SECTION 1. This act may be cited as the 'Workforce and Senior Affordable Housing Act'." "SECTION 4. This act takes effect upon approval by the Governor and first applies to qualified projects that receive an eligibility statement pursuant to Section 12-6-3795 thereafter." 2022 Act No. 202, SECTIONS 1.B, 1.C, provi https://library.partnertax.ai/us-sc/stat/12-6-3800 2019 Act No. 45 (S.314), SECTION 1, eff May 16, 2019; 2024 Act No. 217 (S.969), SECTION 3.A, eff July 2, 2024. Repeal 2019 Act No. 45, SECTION 4, as amended by 2024 Act No. 217, SECTION 3.B, provides that Section 12-6-3800 is repealed effective January 1, 2030. Editor's Note 2019 Act No. 45, preamble, and SECTIONS 3, and 4, as amended by 2024 Act No. 217, SECTION 3.B, provide as follows: "Whereas, the pipeline for primary care medical, advanced practice nursing, and physician assistant providers https://library.partnertax.ai/us-sc/stat/12-6-3810 2024 Act No. 125 (H.3121), SECTION 1, eff May 13, 2024. Repeal 2024 Act No. 125, SECTION 2, provides that Section 12-6-3810 is repealed on January 1, 2029. Editor's Note 2024 Act No. 125, SECTION 2, provides as follows: "SECTION 2. This act takes effect upon approval by the Governor and applies to income tax years beginning after 2023. This act is repealed on January 1, 2029, and is no longer effective for any income tax year after 2028." https://library.partnertax.ai/us-sc/stat/12-6-3820 2024 Act No. 169 (S.1021), SECTION 3.A, eff May 20, 2024. Repeal 2024 Act No. 169, SECTION 3.B, provides that Section 12-6-3820 is repealed on December 31, 2028. Code Commissioner's Note At the direction of the Code Commissioner, Section 12-6-3810, as added by 2024 Act No. 169, SECTION 3.A, was redesignated as Section 12-6-3820 to accommodate the addition of Section 12-6-3810, as added by 2024 Act No. 125, SECTION 1. Editor's Note 2024 Act No. 169, SECTION 3.B, provides as follows: "[SECTION 3.] https://library.partnertax.ai/us-sc/stat/12-6-3910 1995 Act No. 76, SECTION 1; 2002 Act No. 334, SECTION 8A, eff June 24, 2002; 2002 Act No. 363, SECTION 1B eff August 2, 2002; 2010 Act No. 142, SECTION 4, eff March 31, 2010. Editor's Note 2002 Act No. 334, SECTION 8.E and 2002 Act No. 363, SECTION 1.F provide as follows: "This section takes effect upon approval by the Governor and applies for estimated taxes due after 2002." 2010 Act No. 142, SECTION 5 deleted 2007 Act No. 110, SECTION 49, which provides: "A taxpayer must not be penalized for f https://library.partnertax.ai/us-sc/stat/12-6-3920 1995 Act No. 76, SECTION 1. https://library.partnertax.ai/us-sc/stat/12-6-3930 2008 Act No. 353, SECTION 2, Pt 21G, eff July 1, 2009. https://library.partnertax.ai/us-sc/stat/12-6-4410 1995 Act No. 76, SECTION 1. https://library.partnertax.ai/us-sc/stat/12-6-4420 1995 Act No. 76, SECTION 1. https://library.partnertax.ai/us-sc/stat/12-6-4430 1995 Act No. 76, SECTION 1. https://library.partnertax.ai/us-sc/stat/12-6-4910 1995 Act No. 76, SECTION 1; 1999 Act No. 114, SECTION 4; 2000 Act No. 399, SECTION 3(D)(3), eff August 17, 2000; 2005 Act No. 145, SECTION 16.A, eff June 7, 2005. Editor's Note 2000 Act No. 399, SECTION 3.Z., provides, in pertinent part, as follows: "This section takes effect upon approval by the Governor, or as otherwise stated, except that ... subsection D. applies to taxable years beginning after December 31, 2000 ...." 2005 Act No. 145, SECTION 16.B, provides as follows: "Section 12-6-4910(1 https://library.partnertax.ai/us-sc/stat/12-6-4920 1995 Act No. 76, SECTION 1. https://library.partnertax.ai/us-sc/stat/12-6-4930 1995 Act No. 76, SECTION 1. https://library.partnertax.ai/us-sc/stat/12-6-4940 1995 Act No. 76, SECTION 1. https://library.partnertax.ai/us-sc/stat/12-6-4950 1995 Act No. 76, SECTION 1. https://library.partnertax.ai/us-sc/stat/12-6-4960 1995 Act No. 76, SECTION 1. https://library.partnertax.ai/us-sc/stat/12-6-4970 1995 Act No. 76, SECTION 1; 1998 Act No. 432, SECTION 5; 2016 Act No. 160 (H.4328), SECTION 4.A, eff April 21, 2016. Editor's Note 2016 Act No. 160, SECTION 4.E, provides as follows: "E. This SECTION takes effect upon approval by the Governor and first applies to tax years beginning after 2015." Effect of Amendment 2016 Act No. 160, SECTION 4.A, in (B), added the paragraph identifiers, and in (1), substituted "'S' corporations and partnerships" for "corporations". https://library.partnertax.ai/us-sc/stat/12-6-4980 1995 Act No. 76, SECTION 1; 2002 Act No. 334, SECTION 8B, eff June 24, 2002; 2002 Act No. 363, SECTION 1C, eff August 2, 2002; 2007 Act No. 110, SECTION 18, eff June 21, 2007; 2007 Act No. 116, SECTION 24, eff June 28, 2007. https://library.partnertax.ai/us-sc/stat/12-6-4990 1995 Act No. 76, SECTION 1. https://library.partnertax.ai/us-sc/stat/12-6-5000 1995 Act No. 76, SECTION 1. https://library.partnertax.ai/us-sc/stat/12-6-5010 1995 Act No. 76, SECTION 1. https://library.partnertax.ai/us-sc/stat/12-6-5020 1995 Act No. 76, SECTION 1; 2003 Act No. 69, SECTION 3.S, eff June 18, 2003; 2005 Act No. 145, SECTION 17.A, eff June 7, 2005. Editor's Note 2005 Act No. 145, SECTION 17.B, provides as follows: "Section 12-6-5020(F), as amended by this section, applies for taxable years beginning after 2004." https://library.partnertax.ai/us-sc/stat/12-6-5030 1995 Act No. 76, SECTION 1; 2005 Act No. 145, SECTION 18.A, eff June 7, 2005; 2006 Act No. 386, SECTION 13.A, eff June 14, 2006 applicable for taxable years beginning after 2005. Editor's Note 2005 Act No. 145, SECTION 18.B, provides as follows: "Section 12-6-5030 of the 1976 Code, as amended by this section, applies for taxable years beginning after 2004." https://library.partnertax.ai/us-sc/stat/12-6-5050 1995 Act No. 76, SECTION 1. https://library.partnertax.ai/us-sc/stat/12-6-5060 1995 Act No. 76, SECTION 1; 1999 Act No. 99, SECTION 4; 1999 Act No. 114, SECTION 4; 2000 Act No. 387, Part II, SECTION 52B, eff July 1, 2000; 2004 Act No. 308, SECTION 2, eff September 17, 2004; 2005 Act No. 161, SECTION 21.A, eff June 9, 2005; 2006 Act No. 382, SECTION 3, eff June 14, 2006; 2010 Act No. 274, SECTION 1, eff June 16, 2010; 2016 Act No. 280 (H.4765), SECTION 1, eff June 22, 2016; 2020 Act No. 172 (H.3485), SECTION 2.A, eff September 29, 2020. Editor's Note 2004 Act No. 308, SECTI https://library.partnertax.ai/us-sc/stat/12-6-5095 2000 Act No. 399, SECTION 3(E), eff August 17, 2000. Editor's Note 2000 Act No. 399, SECTION 3.Z., provides, in pertinent part, as follows: "This section takes effect upon approval by the Governor, or as otherwise stated, except that ... subsection E. applies to returns filed after December 31, 1999 ...." https://library.partnertax.ai/us-sc/stat/12-6-5510 1995 Act No. 76, SECTION 1. https://library.partnertax.ai/us-sc/stat/12-6-5520 1995 Act No. 76, SECTION 1. https://library.partnertax.ai/us-sc/stat/12-6-5530 1995 Act No. 76, SECTION 1. https://library.partnertax.ai/us-sc/stat/12-6-5540 1995 Act No. 76, SECTION 1. https://library.partnertax.ai/us-sc/stat/12-6-5550 1995 Act No. 76, SECTION 1; 1998 Act No. 432, SECTION 6. https://library.partnertax.ai/us-sc/stat/12-6-5570 1995 Act No. 76, SECTION 1. Code Commissioner's Note At the direction of the Code Commissioner, references in this section to the offices of the former State Budget and Control Board, Office of the Governor, or other agencies, were changed to reflect the transfer of them to the Department of Administration or other entities, pursuant to the directive of the South Carolina Restructuring Act, 2014 Act No. 121, SECTION 5(D)(1), effective July 1, 2015. https://library.partnertax.ai/us-sc/stat/12-6-5580 1995 Act No. 76, SECTION 1. https://library.partnertax.ai/us-sc/stat/12-6-5590 2005 Act No. 145, SECTION 43.D, eff June 7, 2005; 2006 Act No. 386, SECTION 31, eff June 14, 2006. https://library.partnertax.ai/us-sc/stat/12-6-5595 2006 Act No. 248, SECTION 1, eff March 17, 2006. https://library.partnertax.ai/us-sc/stat/12-6-5600 2016 Act No. 270 (S.667), SECTION 7, eff January 1, 2017. South Carolina Legislative Services Agency * 223 Blatt Building * 1105 Pendleton Street * Columbia, SC 29201 Disclaimer * Policies * Photo Credits * Contact Us Legislative Services Agency h t t p : / / w w w . s c s t a t e h o u s e . g o v https://library.partnertax.ai/us-sc/stat/12-8-10 1995 Act No. 76, SECTION 2. https://library.partnertax.ai/us-sc/stat/12-8-510 1995 Act No. 76, SECTION 2. https://library.partnertax.ai/us-sc/stat/12-8-520 1995 Act No. 76, SECTION 2; 1998 Act No. 419, Part II, SECTION 62A; 2005 Act No. 145, SECTION 19.A, eff June 7, 2005. Code Commissioner's Note At the direction of the Code Commissioner, certain references in the S.C. Code to the State Department of Mental Health, South Carolina Mental Health Commission, Department of Disabilities and Special Needs, Department of Disabilities and Special Needs Commission, Department of Alcohol and Other Drug Abuse Services, and other related terms were changed to https://library.partnertax.ai/us-sc/stat/12-8-530 1995 Act No. 76, SECTION 2; 2024 Act No. 215 (S.577), SECTION 1, eff July 2, 2024. Effect of Amendment 2024 Act No. 215, SECTION 1, in (A), substituted "a percentage equal to the maximum individual tax rate" for "seven percent". https://library.partnertax.ai/us-sc/stat/12-8-540 1995 Act No. 76, SECTION 2; 2024 Act No. 215 (S.577), SECTION 2, eff July 2, 2024. Effect of Amendment 2024 Act No. 215, SECTION 2, in (A), substituted "a percentage equal to the maximum individual tax rate" for "seven percent". https://library.partnertax.ai/us-sc/stat/12-8-550 1995 Act No. 76, SECTION 2; 2000 Act No. 399, SECTION 3(D)(4), eff August 17, 2000. Editor's Note 2000 Act No. 399, SECTION 3.Z., provides, in pertinent part, as follows: "This section takes effect upon approval by the Governor, or as otherwise stated, except that ... subsection D. applies to taxable years beginning after December 31, 2000 ...." https://library.partnertax.ai/us-sc/stat/12-8-560 1995 Act No. 76, SECTION 2. https://library.partnertax.ai/us-sc/stat/12-8-570 1995 Act No. 76, SECTION 2; 1998 Act No. 387, SECTION 1; 2024 Act No. 215 (S.577), SECTION 3, eff July 2, 2024. Effect of Amendment 2024 Act No. 215, SECTION 3, in (A), in the first sentence, substituted "a percentage equal to the maximum individual tax rate" for "seven percent". https://library.partnertax.ai/us-sc/stat/12-8-580 1995 Act No. 76, SECTION 2; 1998 Act No. 387, SECTION 2; 2000 Act No. 399, SECTION 3(D)(5), eff August 17, 2000; 2003 Act No. 69, SECTION 3.D, eff June 18, 2003; 2007 Act No. 110, SECTION 19, eff June 21, 2007; 2007 Act No. 116, SECTION 25, eff June 28, 2007, applicable for tax years beginning after 2007; 2024 Act No. 215 (S.577), SECTION 4, eff July 2, 2024. Effect of Amendment 2024 Act No. 215, SECTION 4, in (A)(1), in (a) and (b), substituted "a percentage equal to the maximum individual tax https://library.partnertax.ai/us-sc/stat/12-8-590 1995 Act No. 76, SECTION 2; 2007 Act No. 110, SECTION 20, eff June 21, 2007; 2007 Act No. 116, SECTION 26, eff June 28, 2007, applicable to tax years beginning after 2007; 2016 Act No. 160 (H.4328), SECTION 4.B, eff April 21, 2016. Effect of Amendment 2016 Act No. 160, SECTION 4.B, in (C), in the second sentence, deleted reference to taxable year beginning after 1991, and substituted "third month" for "fourth month". https://library.partnertax.ai/us-sc/stat/12-8-595 2008 Act No. 280, SECTION 8, eff June 4, 2008; 2024 Act No. 215 (S.577), SECTION 5, eff July 2, 2024. Effect of Amendment 2024 Act No. 215, SECTION 5, in (A), substituted "same rate as the maximum individual income tax rate" for "rate of seven percent". https://library.partnertax.ai/us-sc/stat/12-8-600 1995 Act No. 76, SECTION 2. https://library.partnertax.ai/us-sc/stat/12-8-1010 1995 Act No. 76, SECTION 2. https://library.partnertax.ai/us-sc/stat/12-8-1020 1995 Act No. 76, SECTION 2. https://library.partnertax.ai/us-sc/stat/12-8-1030 1995 Act No. 76, SECTION 2; 1998 Act No. 387, SECTION 3A. https://library.partnertax.ai/us-sc/stat/12-8-1040 1995 Act No. 76, SECTION 2. https://library.partnertax.ai/us-sc/stat/12-8-1050 1995 Act No. 76, SECTION 2. https://library.partnertax.ai/us-sc/stat/12-8-1060 1995 Act No. 76, SECTION 2. https://library.partnertax.ai/us-sc/stat/12-8-1070 1995 Act No. 76, SECTION 2. https://library.partnertax.ai/us-sc/stat/12-8-1080 1995 Act No. 76, SECTION 2. https://library.partnertax.ai/us-sc/stat/12-8-1510 1995 Act No. 76, SECTION 2. https://library.partnertax.ai/us-sc/stat/12-8-1520 1995 Act No. 76, SECTION 2; 1997 Act No. 83, SECTION 1; 2005 Act No. 145, SECTION 20.A, eff July 1, 2005; 2005 Act No. 145, SECTION 20.B, eff June 7, 2005. Editor's Note 2005 Act No. 145, SECTION 20.C, provides as follows: "Section 12-8-1520(A)(2) of the 1976 Code, as amended in subsection A. of this section, takes effect July 1, 2005. The amendment to Section 12-8-1520 in the 1976 Code in subsection B. of this section applies for payments due after January 1, 2006." https://library.partnertax.ai/us-sc/stat/12-8-1530 1995 Act No. 76, SECTION 2; 1997 Act No. 83, SECTION 2; 2016 Act No. 160 (H.4328), SECTION 1, eff April 21, 2016. Effect of Amendment 2016 Act No. 160, SECTION 1, in (A), substituted "January" for "February" in the last sentence. https://library.partnertax.ai/us-sc/stat/12-8-1540 1995 Act No. 76, SECTION 2. https://library.partnertax.ai/us-sc/stat/12-8-1550 1995 Act No. 76, SECTION 2; 1997 Act No. 83, SECTION 3; 2016 Act No. 160 (H.4328), SECTION 2, eff April 21, 2016. Effect of Amendment 2016 Act No. 160, SECTION 2, in (A), substituted "January" for "February". https://library.partnertax.ai/us-sc/stat/12-8-2010 1995 Act No. 76, SECTION 2. https://library.partnertax.ai/us-sc/stat/12-8-2020 1995 Act No. 76, SECTION 2; 2007 Act No. 110, SECTION 21, eff June 21, 2007; 2007 Act No. 116, SECTION 27, eff June 28, 2007, applicable for tax years beginning after 2007. https://library.partnertax.ai/us-sc/stat/12-8-2030 1995 Act No. 76, SECTION 2. https://library.partnertax.ai/us-sc/stat/12-8-2040 1995 Act No. 76, SECTION 2. South Carolina Legislative Services Agency * 223 Blatt Building * 1105 Pendleton Street * Columbia, SC 29201 Disclaimer * Policies * Photo Credits * Contact Us Legislative Services Agency h t t p : / / w w w . s c s t a t e h o u s e . g o v https://library.partnertax.ai/us-sc/stat/12-10-10 1995 Act No. 25, SECTION 1. https://library.partnertax.ai/us-sc/stat/12-10-20 1995 Act No. 25, SECTION 1; 1996 Act No. 462, SECTION 13; 2000 Act No. 283, SECTION 5(D), eff for taxable years beginning after June 30, 2001; 2000 Act No. 399, SECTION 3(B)(1), eff August 17, 2000; 2024 Act No. 222 (H.4087), SECTION 3, eff July 2, 2024. Code Commissioner's Note To the extent that the text of paragraph (1) reflects amendments effected by Act 283 dealing with a "technology intensive" project and "technology employee", those amendments are effective, at the direction of the Code C https://library.partnertax.ai/us-sc/stat/12-10-30 1995 Act No. 25, SECTION 1; 1996 Act No. 462, SECTION 14; 1999 Act No. 93, SECTION 19; 2000 Act No. 283, SECTION 5(E), eff for taxable years beginning after June 30, 2001; 2000 Act No. 399, SECTION 3(B)(2), eff August 17, 2000; 2001 Act No. 89, SECTION 13, eff July 1, 2001; 2008 Act No. 313, SECTION 2.D, eff June 12, 2008; 2008 Act No. 352, SECTION 2.D, eff June 12, 2008; 2022 Act No. 237 (S.901), SECTION 6.A, eff June 22, 2022; 2024 Act No. 222 (H.4087), SECTION 3, eff July 2, 2024. Editor's No https://library.partnertax.ai/us-sc/stat/12-10-40 1995 Act No. 25, SECTION 1; 1995 Act No. 32, SECTION 9A; 1995 Act No. 145, Part II, SECTION 89; 1996 Act No. 462, SECTION 15; 2024 Act No. 222 (H.4087), SECTION 3, eff July 2, 2024. Editor's Note 2024 Act No. 222, SECTION 6, provides as follows: "SECTION 6. This act takes effect upon approval by the Governor and first applies to income tax years beginning after 2023, except that SECTION 3 first applies to income tax years beginning after 2020." Effect of Amendment 2024 Act No. 222, SECTION 3, in https://library.partnertax.ai/us-sc/stat/12-10-45 1996 Act No. 231, SECTION 6; 2024 Act No. 222 (H.4087), SECTION 3, eff July 2, 2024. Editor's Note 2024 Act No. 222, SECTION 6, provides as follows: "SECTION 6. This act takes effect upon approval by the Governor and first applies to income tax years beginning after 2023, except that SECTION 3 first applies to income tax years beginning after 2020." Effect of Amendment 2024 Act No. 222, SECTION 3, made a nonsubstantive change. https://library.partnertax.ai/us-sc/stat/12-10-50 1995 Act No. 25, SECTION 1; 1996 Act No. 462, SECTION 16; 1999 Act No. 114, SECTION 5; 2000 Act No. 399, SECTION 3(B)(3), eff August 17, 2000; 2001 Act No. 89, SECTION 14, eff July 1, 2001; 2024 Act No. 222 (H.4087), SECTION 3, eff July 2, 2024. Editor's Note 2024 Act No. 222, SECTION 6, provides as follows: "SECTION 6. This act takes effect upon approval by the Governor and first applies to income tax years beginning after 2023, except that SECTION 3 first applies to income tax years beginning https://library.partnertax.ai/us-sc/stat/12-10-60 1995 Act No. 25, SECTION 1; 1999 Act No. 114, SECTION 5; 2000 Act No. 399, SECTION 3(B)(4), eff August 17, 2000; 2024 Act No. 222 (H.4087), SECTION 3, eff July 2, 2024. Editor's Note 2024 Act No. 222, SECTION 6, provides as follows: "SECTION 6. This act takes effect upon approval by the Governor and first applies to income tax years beginning after 2023, except that SECTION 3 first applies to income tax years beginning after 2020." Effect of Amendment 2024 Act No. 222, SECTION 3, rewrote the sec https://library.partnertax.ai/us-sc/stat/12-10-80 1995 Act No. 25, SECTION 1; 1995 Act No. 32, SECTION 8A; 1996 Act No. 231, SECTIONS 9A, 9B; 1996 Act No. 462, SECTIONS 17A, 17B; 1997 Act No. 151, SECTION 7A; 2000 Act No. 283, SECTION 5(F), eff for taxable years beginning after June 30, 2001; 2000 Act No. 399, SECTION 3(B)(5), eff August 17, 2000; 2001 Act No. 89, SECTION 15, eff July 1, 2001; 2002 Act No. 332, SECTION 3, eff June 18, 2002; 2002 Act No. 334, SECTIONS 7F, 7G, 20, eff June 24, 2002; 2005 Act No. 161, SECTIONS 9, 39.B, eff June 9, https://library.partnertax.ai/us-sc/stat/12-10-81 1999 Act No. 93, SECTION 16; 2000 Act No. 399, SECTION 3(B)(6), eff August 17, 2000; 2001 Act No. 89, SECTION 16, eff July 1, 2001; 2002 Act No. 332, SECTION 4, eff June 18, 2002. Code Commissioner's Note At the direction of the Code Commissioner, references in this section to the offices of the former State Budget and Control Board, Office of the Governor, or other agencies, were changed to reflect the transfer of them to the Department of Administration or other entities, pursuant to the direc https://library.partnertax.ai/us-sc/stat/12-10-82 2000 Act No. 399, SECTION 3(A)(2), eff August 17, 2000; 2004 Act No. 227, SECTION 3.E, eff May 11, 2004. https://library.partnertax.ai/us-sc/stat/12-10-85 1996 Act No. 462, SECTION 3; 2000 Act No. 387, Part II, SECTION 57B, eff July 1, 2000; 2002 Act No. 332, SECTION 2, eff June 18, 2002; 2005 Act No. 161, SECTION 34, eff June 9, 2005; 2008 Act No. 353, SECTION 2, Pt 31C.1, eff July 1, 2008; 2010 Act No. 290, SECTION 14, eff January 1, 2011. https://library.partnertax.ai/us-sc/stat/12-10-88 1996 Act No. 462, SECTION 4A; 1998 Act No. 421, SECTION 2; 2006 Act No. 386, SECTION 40, eff June 14, 2006; 2008 Act No. 313, SECTION 4, eff June 12, 2008; 2010 Act No. 290, SECTION 34, eff January 1, 2011; 2016 Act No. 255 (S.227), SECTION 1, eff June 7, 2016; 2018 Act No. 180 (S.67), SECTION 1, eff May 17, 2018. Effect of Amendment 2016 Act No. 255, SECTION 1, in (C), substituted "January 1, 2021" for "January 1, 2017" in the first sentence, and added the last sentence, relating to the amount https://library.partnertax.ai/us-sc/stat/12-10-90 1995 Act No. 25, SECTION 1; 1996 Act No. 462, SECTION 18. https://library.partnertax.ai/us-sc/stat/12-10-95 2001 Act No. 89, SECTION 4, eff July 1, 2001; 2003 Act No. 69, SECTION 3.RR, eff June 18, 2003; 2008 Act No. 353, SECTION 2, Pt 31A.1, eff July 1, 2008; 2014 Act No. 279 (H.3644), SECTION 4.A, eff June 10, 2014; 2024 Act No. 222 (H.4087), SECTION 4, eff July 2, 2024. Editor's Note 2014 Act No. 279, SECTION 4.C, provides as follows: "C. This section takes effect upon approval by the Governor and applies to tax years beginning after December 31, 2013." 2024 Act No. 222, SECTION 6, provides as foll https://library.partnertax.ai/us-sc/stat/12-10-100 1995 Act No. 25, SECTION 1; 1999 Act No. 114, SECTIONS 5C, 5D; 2000 Act No. 399, SECTION 3(B)(7), eff August 17, 2000; 2008 Act No. 353, SECTION 2, Pt 31A.2, eff July 1, 2008. Code Commissioner's Note At the direction of the Code Commissioner, reference in this section to the former Budget and Control Board has not been changed pursuant to the directive of the South Carolina Restructuring Act, 2014 Act No. 121, SECTION 5(D)(1), until further action by the General Assembly. https://library.partnertax.ai/us-sc/stat/12-10-105 2002 Act No. 334, SECTION 7H, eff June 24, 2002; 2005 Act No. 145, SECTION 21, eff June 7, 2005; 2014 Act No. 279 (H.3644), SECTION 4.B, eff June 10, 2014. Editor's Note 2014 Act No. 279, SECTION 4.C, provides as follows: "C. This section takes effect upon approval by the Governor and applies to tax years beginning after December 31, 2013." Effect of Amendment 2014 Act No. 279, SECTION 4.B, substituted "in excess of forty thousand dollars" for "in excess of ten thousand dollars" in the first sen https://library.partnertax.ai/us-sc/stat/12-10-110 1995 Act No. 25, SECTION 1. https://library.partnertax.ai/us-sc/stat/12-10-120 2019 Act No. 83 (H.4243), SECTION 10, eff May 22, 2019. South Carolina Legislative Services Agency * 223 Blatt Building * 1105 Pendleton Street * Columbia, SC 29201 Disclaimer * Policies * Photo Credits * Contact Us Legislative Services Agency h t t p : / / w w w . s c s t a t e h o u s e . g o v https://library.partnertax.ai/us-sc/stat/12-11-20 1962 Code SECTION 65-402; 1952 Code SECTION 65-402; 1942 Code SECTION 2676; 1937 (40) 565; 1938 (40) 1762. https://library.partnertax.ai/us-sc/stat/12-11-30 1962 Code SECTION 65-403; 1952 Code SECTION 65-403; 1942 Code SECTION 2676; 1937 (40) 565; 1938 (40) 1762; 1974 (58) 2029; 1998 Act No. 432, SECTION 7. https://library.partnertax.ai/us-sc/stat/12-11-40 1962 Code SECTION 65-404; 1952 Code SECTION 65-404; 1942 Code SECTION 2676; 1937 (40) 565; 1938 (40) 1762; 1987 Act No. 170, Part II, SECTION 2B; 1996 Act No. 248, SECTION 1. https://library.partnertax.ai/us-sc/stat/12-11-50 1962 Code SECTION 65-405; 1952 Code SECTION 65-405; 1942 Code SECTION 2676; 1937 (40) 565; 1938 (40) 1762; 1991 Act No. 171, Part II, SECTION 22C. https://library.partnertax.ai/us-sc/stat/12-11-60 1962 Code SECTION 65-406; 1952 Code SECTION 65-406; 1942 Code SECTION 2676; 1937 (40) 565; 1938 (40) 1762. South Carolina Legislative Services Agency * 223 Blatt Building * 1105 Pendleton Street * Columbia, SC 29201 Disclaimer * Policies * Photo Credits * Contact Us Legislative Services Agency h t t p : / / w w w . s c s t a t e h o u s e . g o v https://library.partnertax.ai/us-sc/stat/12-13-10 1962 Code SECTION 65-421; 1957 (50) 404; 1960 (51) 1779; 1986 Act No. 422, SECTION 1. https://library.partnertax.ai/us-sc/stat/12-13-20 1962 Code SECTION 65-422; 1957 (50) 404; 1960 (51) 1779; 1986 Act No. 422, SECTION 2; 1987 Act No. 170, Part II, SECTION 25L; 2001 Act No. 89, SECTION 17, eff July 20, 2001, applicable to taxable years beginning after December 31, 2000. https://library.partnertax.ai/us-sc/stat/12-13-30 1962 Code SECTION 65-423; 1957 (50) 404; 1960 (51) 1779; 1987 Act No. 170, Part II, SECTION 25M; 1991 Act No. 125, SECTION 2; 1991 Act No. 168, SECTION 15. https://library.partnertax.ai/us-sc/stat/12-13-40 1962 Code SECTION 65-424; 1957 (50) 404; 1960 (51) 1779. https://library.partnertax.ai/us-sc/stat/12-13-50 1962 Code SECTION 65-425; 1957 (50) 404; 1960 (51) 1779; 1974 (58) 2030; 2003 Act No. 69, SECTION 3.F, eff June 18, 2003. https://library.partnertax.ai/us-sc/stat/12-13-60 1962 Code SECTION 65-426; 1957 (50) 404; 1960 (51) 1779; 1987 Act No. 170, Part II, SECTION 2C; 2001 Act No. 89, SECTION 18, eff July 20, 2001, applicable to taxable years beginning after December 31, 2000. https://library.partnertax.ai/us-sc/stat/12-13-70 1962 Code SECTION 65-427; 1957 (50) 404; 1960 (51) 1779; 1993 Act No. 181, SECTION 125; 2003 Act No. 69, SECTION 3.G, eff June 18, 2003. https://library.partnertax.ai/us-sc/stat/12-13-80 1962 Code SECTION 65-428; 1957 (50) 404; 1960 (51) 1779; 2016 Act No. 160 (H.4328), SECTION 4.C, eff April 21, 2016. Editor's Note 2016 Act No. 160, SECTION 4.E, provides as follows: "E. This SECTION takes effect upon approval by the Governor and first applies to tax years beginning after 2015." Effect of Amendment 2016 Act No. 160, SECTION 4.C, substituted "fourth month" for "third month". https://library.partnertax.ai/us-sc/stat/12-13-90 1962 Code SECTION 65-429; 1957 (50) 404; 1960 (51) 1779. https://library.partnertax.ai/us-sc/stat/12-13-100 1962 Code SECTION 65-430; 1957 (50) 404; 1960 (51) 1779. South Carolina Legislative Services Agency * 223 Blatt Building * 1105 Pendleton Street * Columbia, SC 29201 Disclaimer * Policies * Photo Credits * Contact Us Legislative Services Agency h t t p : / / w w w . s c s t a t e h o u s e . g o v https://library.partnertax.ai/us-sc/stat/12-14-10 1995 Act No. 25, SECTION 2. https://library.partnertax.ai/us-sc/stat/12-14-20 1995 Act No. 25, SECTION 2; 2010 Act No. 290, SECTION 20, eff January 1, 2011. https://library.partnertax.ai/us-sc/stat/12-14-60 1995 Act No. 25, SECTION 2; 1997 Act No. 151, SECTION 8; 1998 Act No. 419, Part II, SECTION 49 IIB; 1998 Act No. 442, SECTION 14B; 2005 Act No. 113, SECTION 1, eff June 1, 2005; 2010 Act No. 290, SECTION 21, eff January 1, 2011. Editor's Note 2005 Act No. 113, SECTION 2, provides as follows: "This act takes effect upon approval by the Governor and the provisions of Section 12-14-60(D)(2) of the 1976 Code, as amended by this act, apply for credits earned in taxable years beginning after 1996." https://library.partnertax.ai/us-sc/stat/12-14-80 2007 Act No. 83, SECTION 5.A, eff July 1, 2007; 2007 Act No. 110, SECTION 2.A, eff July 1, 2007; 2007 Act No. 116, SECTION 63.A, eff July 1, 2007; 2008 Act No. 313, SECTION 2.K.1, eff July 1, 2007; 2008 Act No. 354, SECTION 4.A, eff July 1, 2007; 2012 Act No. 233, SECTION 1, eff June 18, 2012. Editor's Note 2007 Act No. 83, SECTION 5.B, 2007 Act No. 110, SECTION 2.B, and 2007 Act No. 116, SECTION 63.B provide as follows: "This section takes effect July 1, 2007, and applies for capital investment https://library.partnertax.ai/us-sc/stat/12-15-10 2004 Act No. 187, SECTION 1.(A), eff March 17, 2004; 2010 Act No. 290, SECTION 24, eff January 1, 2011. Editor's Note 2004 Act No. 187, SECTION 4, provides as follows: "Beginning January 1, 2005, the Department of Revenue annually shall report to the Joint Committee on Taxation the revenue impact of this act, and the Department of Commerce annually shall report the cost and benefit of this act, together with the job creation and capital investment made by qualifying businesses." https://library.partnertax.ai/us-sc/stat/12-15-20 2004 Act No. 187, SECTION 1.(B), eff March 17, 2004; 2010 Act No. 290, SECTION 25, eff June 23, 2010. https://library.partnertax.ai/us-sc/stat/12-15-30 2004 Act No. 187, SECTION 1.(C), eff March 17, 2004; 2010 Act No. 290, SECTION 26, eff June 23, 2010. https://library.partnertax.ai/us-sc/stat/12-15-40 2004 Act No. 187, SECTION 1.(D), eff March 17, 2004; 2010 Act No. 290, SECTION 27, eff June 23, 2010. South Carolina Legislative Services Agency * 223 Blatt Building * 1105 Pendleton Street * Columbia, SC 29201 Disclaimer * Policies * Photo Credits * Contact Us Legislative Services Agency h t t p : / / w w w . s c s t a t e h o u s e . g o v https://library.partnertax.ai/us-sc/stat/12-16-10 1987 Act No. 70, SECTION 1. https://library.partnertax.ai/us-sc/stat/12-16-20 1987 Act No. 70, SECTION 1; 1988 Act No. 463, SECTION 1; 1989 Act No. 189, Part II, SECTION 25B; 1990 Act No. 612, Part II, SECTION 3B; 1992 Act No. 361, SECTION 12(A); 1999 Act No. 114, SECTION 3; 2002 Act No. 217, SECTION 1, eff April 22, 2002. Editor's Note 2002 Act No. 217, SECTION 2, provides as follows: "This act takes effect upon approval by the Governor and applies to the calculation of South Carolina estate taxes due on or after that date." https://library.partnertax.ai/us-sc/stat/12-16-30 1987 Act No. 70, SECTION 1. https://library.partnertax.ai/us-sc/stat/12-16-210 1987 Act No. 70 SECTION 1. https://library.partnertax.ai/us-sc/stat/12-16-220 1987 Act No. 70, SECTION 1. https://library.partnertax.ai/us-sc/stat/12-16-230 1987 Act No. 70, SECTION 1. https://library.partnertax.ai/us-sc/stat/12-16-240 1987 Act No. 70, SECTION 1. https://library.partnertax.ai/us-sc/stat/12-16-250 1987 Act No. 70, SECTION 1. https://library.partnertax.ai/us-sc/stat/12-16-260 1987 Act No. 70, SECTION 1. https://library.partnertax.ai/us-sc/stat/12-16-270 1987 Act No. 70, SECTION 1. https://library.partnertax.ai/us-sc/stat/12-16-280 1987 Act No. 70, SECTION 1. https://library.partnertax.ai/us-sc/stat/12-16-290 1987 Act No. 70, SECTION 1; 1988 Act No. 463, SECTION 2. https://library.partnertax.ai/us-sc/stat/12-16-300 1987 Act No. 70, SECTION 1. https://library.partnertax.ai/us-sc/stat/12-16-310 1987 Act No. 70, SECTION 1. https://library.partnertax.ai/us-sc/stat/12-16-320 1987 Act No. 70, SECTION 1. https://library.partnertax.ai/us-sc/stat/12-16-510 1987 Act No. 70, SECTION 1; 1988 Act No. 463, SECTION 3. https://library.partnertax.ai/us-sc/stat/12-16-520 1987 Act No. 70, SECTION 1. https://library.partnertax.ai/us-sc/stat/12-16-530 1987 Act No. 70, SECTION 1. https://library.partnertax.ai/us-sc/stat/12-16-710 1987 Act No. 70, SECTION 1. https://library.partnertax.ai/us-sc/stat/12-16-720 1987 Act No. 70, SECTION 1. https://library.partnertax.ai/us-sc/stat/12-16-730 1987 Act No. 70, SECTION 1; 1988 Act No. 463, SECTION 4. https://library.partnertax.ai/us-sc/stat/12-16-740 1987 Act No. 70, SECTION 1. https://library.partnertax.ai/us-sc/stat/12-16-910 1987 Act No. 70, SECTION 1; 1988 Act No. 463, SECTION 5. https://library.partnertax.ai/us-sc/stat/12-16-920 1987 Act No. 70, SECTION 1. https://library.partnertax.ai/us-sc/stat/12-16-930 1987 Act No. 70, SECTION 1. https://library.partnertax.ai/us-sc/stat/12-16-1110 1987 Act No. 70, SECTION 1; 1988 Act No. 463, SECTION 6; 1993 Act No. 181, SECTION 126. https://library.partnertax.ai/us-sc/stat/12-16-1120 1987 Act No. 70, SECTION 1. https://library.partnertax.ai/us-sc/stat/12-16-1140 1987 Act No. 70, SECTION 1. https://library.partnertax.ai/us-sc/stat/12-16-1150 1987 Act No. 70, SECTION 1. https://library.partnertax.ai/us-sc/stat/12-16-1160 1987 Act No. 70, SECTION 1; 1988 Act No. 463, SECTION 8. https://library.partnertax.ai/us-sc/stat/12-16-1170 1987 Act No. 70, SECTION 1. https://library.partnertax.ai/us-sc/stat/12-16-1180 1987 Act No. 70, SECTION 1. https://library.partnertax.ai/us-sc/stat/12-16-1190 1987 Act No. 70, SECTION 1. https://library.partnertax.ai/us-sc/stat/12-16-1200 1987 Act No. 70, SECTION 1; 1988 Act No. 463, SECTION 9. https://library.partnertax.ai/us-sc/stat/12-16-1210 1987 Act No. 70, SECTION 1; 1988 Act No. 463, SECTION 10. https://library.partnertax.ai/us-sc/stat/12-16-1220 1987 Act No. 70, SECTION 1. https://library.partnertax.ai/us-sc/stat/12-16-1370 1987 Act No. 70, SECTION 1. https://library.partnertax.ai/us-sc/stat/12-16-1510 1987 Act No. 70, SECTION 1; 1988 Act No. 463, SECTION 12. https://library.partnertax.ai/us-sc/stat/12-16-1710 1987 Act No. 70, SECTION 1; 1988 Act No. 463, SECTION 14. https://library.partnertax.ai/us-sc/stat/12-16-1720 1987 Act No. 70, SECTION 1; 1988 Act No. 463, SECTION 14. https://library.partnertax.ai/us-sc/stat/12-16-1730 1987 Act No. 70, SECTION 1; 1988 Act No. 463, SECTION 14. https://library.partnertax.ai/us-sc/stat/12-16-1910 1987 Act No. 70, SECTION 1; 1988 Act No. 463, SECTION 16. https://library.partnertax.ai/us-sc/stat/12-16-1950 1987 Act No. 70, SECTION 1; 1988 Act No. 463, SECTION 16. South Carolina Legislative Services Agency * 223 Blatt Building * 1105 Pendleton Street * Columbia, SC 29201 Disclaimer * Policies * Photo Credits * Contact Us Legislative Services Agency h t t p : / / w w w . s c s t a t e h o u s e . g o v https://library.partnertax.ai/us-sc/stat/12-20-10 1995 Act No. 76, SECTION 3. https://library.partnertax.ai/us-sc/stat/12-20-20 1995 Act No. 76, SECTION 3; 1999 Act No. 114, SECTION 3; 2002 Act No. 334, SECTION 8C, eff June 24, 2002; 2002 Act No. 363, SECTION 1D, eff August 2, 2002; 2016 Act No. 160 (H.4328), SECTION 4.D, eff April 21, 2016. Editor's Note 2002 Act No. 334, SECTION 8.E and 2002 Act No. 363, SECTION 1.F provide as follows: "This section takes effect upon approval by the Governor and applies for estimated taxes due after 2002." 2016 Act No. 160, SECTION 4.E, provides as follows: "E. This SECTION takes effec https://library.partnertax.ai/us-sc/stat/12-20-30 1995 Act No. 76, SECTION 3. https://library.partnertax.ai/us-sc/stat/12-20-40 1995 Act No. 76, SECTION 3; 2004 Act No. 221, SECTION 40, eff April 29, 2004. https://library.partnertax.ai/us-sc/stat/12-20-50 1995 Act No. 76, SECTION 3; 2004 Act No. 168, SECTION 2.A, eff January 16, 2004. Editor's Note 2004 Act No. 168, SECTION 2.B provides as follows: "Notwithstanding the general effective date of this act, this section takes effect upon approval of this act by the Governor and applies to increases in capital over the prior year's capital on January 1, 2003, and thereafter." https://library.partnertax.ai/us-sc/stat/12-20-60 1995 Act No. 76, SECTION 3. https://library.partnertax.ai/us-sc/stat/12-20-70 1995 Act No. 76, SECTION 3. https://library.partnertax.ai/us-sc/stat/12-20-80 1995 Act No. 76, SECTION 3. https://library.partnertax.ai/us-sc/stat/12-20-90 1995 Act No. 76, SECTION 3; 2001 Act No. 89, SECTION 19, eff July 20, 2001; 2007 Act No. 110, SECTION 22, eff June 21, 2007; 2007 Act No. 116, SECTION 28, eff June 28, 2007, applicable for tax years beginning after 2007. https://library.partnertax.ai/us-sc/stat/12-20-100 1995 Act No. 76, SECTION 3. https://library.partnertax.ai/us-sc/stat/12-20-105 1996 Act No. 231, SECTION 4A; 1997 Act No. 151, SECTION 9; 1999 Act No. 93, SECTION 15; 2003 Act No. 69, SECTION 3.QQ, eff June 18, 2003; 2005 Act No. 145, SECTION 22.A, eff June 7, 2005; 2007 Act No. 110, SECTION 59.A, eff June 21, 2007, applicable for tax years beginning after 2003; 2007 Act No. 116, SECTION 6, eff June 28, 2007, applicable for tax years beginning after 2003; 2008 Act No. 313, SECTION 2.I.2, eff June 12, 2008; 2010 Act No. 290, SECTION 18, eff January 1, 2011; 2012 Act No. 187 https://library.partnertax.ai/us-sc/stat/12-20-110 1995 Act No. 76, SECTION 3; 2001 Act No. 89, SECTION 20, eff July 20, 2001; 2006 Act No. 384, SECTION 10, eff June 14, 2006. https://library.partnertax.ai/us-sc/stat/12-20-120 1995 Act No. 76, SECTION 3. https://library.partnertax.ai/us-sc/stat/12-20-130 1995 Act No. 76, SECTION 3. https://library.partnertax.ai/us-sc/stat/12-20-140 1995 Act No. 76, SECTION 3. https://library.partnertax.ai/us-sc/stat/12-20-150 1995 Act No. 76, SECTION 3; 2003 Act No. 69, SECTION 3.H, eff June 18, 2003. https://library.partnertax.ai/us-sc/stat/12-20-160 1995 Act No. 76, SECTION 3. https://library.partnertax.ai/us-sc/stat/12-20-170 1995 Act No. 76, SECTION 3. https://library.partnertax.ai/us-sc/stat/12-20-175 1998 Act No. 432, SECTION 8. South Carolina Legislative Services Agency * 223 Blatt Building * 1105 Pendleton Street * Columbia, SC 29201 Disclaimer * Policies * Photo Credits * Contact Us Legislative Services Agency h t t p : / / w w w . s c s t a t e h o u s e . g o v https://library.partnertax.ai/us-sc/stat/12-21-10 1962 Code SECTION 65-651; 1952 Code SECTION 65-651; 1942 Code SECTIONS 2526, 2529, 2531, 2546; 1932 Code SECTIONS 2526, 2529, 2531, 2546; 1928 (35) 1089; 1929 (36) 114; 1930 (36) 1354; 1932 (37) 1493; 1934 (38) 1577; 1935 (39) 282; 1936 (39) 1377, 1591, 1771; 1938 (40) 1799; 1940 (41) 1921; 1947 (45) 106. https://library.partnertax.ai/us-sc/stat/12-21-20 1962 Code SECTION 65-652; 1952 Code SECTION 65-652; 1942 Code SECTIONS 2525, 2528, 2532; 1932 Code SECTIONS 2525, 2528, 2532; 1928 (35) 1089; 1930 (36) 1358; 1932 (37) 1319, 1378; 1933 (38) 245, 923; 1937 (40) 539. https://library.partnertax.ai/us-sc/stat/12-21-30 1962 Code SECTION 65-653; 1952 Code SECTION 65-653; 1942 Code SECTIONS 2528, 2532; 1932 Code SECTIONS 2528, 2532; 1928 (35) 1089; 1930 (36) 1358; 1932 (37) 1319; 1933 (38) 245, 293; 1937 (40) 539. https://library.partnertax.ai/us-sc/stat/12-21-40 1962 Code SECTION 65-654; 1952 Code SECTION 65-654; 1942 Code SECTIONS 2523, 2525, 2528, 2531, 2534; 1932 Code SECTIONS 2523, 2525, 2528, 2531, 2534; 1928 (35) 1089; 1929 (36) 114; 1930 (36) 1358; 1932 (37) 1319, 1378, 1493; 1934 (38) 1577; 1935 (39) 282; 1936 (39) 1377, 1591, 1771; 1937 (40) 539; 1938 (40) 1799; 1940 (41) 1921. https://library.partnertax.ai/us-sc/stat/12-21-50 1962 Code SECTION 65-654.1; 1954 (48) 1566. https://library.partnertax.ai/us-sc/stat/12-21-60 1962 Code SECTION 65-655; 1952 Code SECTION 65-655; 1942 Code SECTION 2523; 1932 Code SECTION 2523; 1928 (35) 1089. https://library.partnertax.ai/us-sc/stat/12-21-70 1962 Code SECTION 65-656; 1952 Code SECTION 65-656; 1942 Code SECTION 2552; 1932 Code SECTION 2552; 1928 (35) 1089. https://library.partnertax.ai/us-sc/stat/12-21-80 1962 Code SECTION 65-657; 1952 Code SECTION 65-657; 1942 Code SECTIONS 2542, 2545; 1932 Code SECTIONS 2542,2545; 1928 (35) 1089. https://library.partnertax.ai/us-sc/stat/12-21-90 1962 Code SECTION 65-658; 1952 Code SECTION 65-658; 1942 Code SECTIONS 2528, 2534; 1932 Code SECTIONS 2528, 2534; 1928 (35) 1089; 1930 (36) 1358; 1932 (37) 1319; 1937 (40) 539. https://library.partnertax.ai/us-sc/stat/12-21-100 1962 Code SECTION 65-659; 1952 Code SECTION 65-659; 1942 Code SECTIONS 2528, 2534; 1932 Code SECTIONS 2528, 2534; 1928 (35) 1089; 1930 (36) 1358; 1932 (37) 1319; 1937 (40) 539; 1966 (54) 2591; 1993 Act No. 181, SECTION 130. https://library.partnertax.ai/us-sc/stat/12-21-110 1962 Code SECTION 65-661; 1952 Code SECTION 65-661; 1942 Code SECTIONS 2528, 2534; 1932 Code SECTIONS 2528, 2534; 1928 (35) 1089; 1930 (36) 1358; 1932 (37) 1319; 1937 (40) 539. https://library.partnertax.ai/us-sc/stat/12-21-120 1962 Code SECTION 65-662; 1952 Code SECTION 65-662; 1942 Code SECTIONS 2528, 2534; 1932 Code SECTIONS 2528, 2534; 1928 (35) 1089; 1930 (36) 1358; 1932 (37) 1319; 1937 (40) 539. https://library.partnertax.ai/us-sc/stat/12-21-130 1962 Code SECTION 65-663; 1952 Code SECTION 65-663; 1942 Code SECTION 2551; 1932 Code SECTION 2551; 1928 (35) 1089. https://library.partnertax.ai/us-sc/stat/12-21-140 1962 Code SECTION 65-664; 1952 Code SECTION 65-664; 1942 Code SECTION 2550; 1932 Code SECTION 2550; 1928 (35) 1089; 1930 (36) 1361. https://library.partnertax.ai/us-sc/stat/12-21-150 1962 Code SECTION 65-665; 1952 Code SECTION 65-665; 1942 Code SECTION 2547; 1932 Code SECTION 2547; 1928 (35) 1089. https://library.partnertax.ai/us-sc/stat/12-21-170 1962 Code SECTION 65-667; 1952 Code SECTION 65-667; 1942 Code SECTION 2534; 1932 Code SECTION 2534; 1928 (35) 1089; 1930 (36) 1358. https://library.partnertax.ai/us-sc/stat/12-21-180 1962 Code SECTION 65-669; 1952 Code SECTION 65-669; 1942 Code SECTION 2553; 1932 Code SECTION 2554; 1928 (35) 1089. https://library.partnertax.ai/us-sc/stat/12-21-610 1962 Code SECTION 65-701; 1952 Code SECTION 65-701; 1942 Code SECTIONS 2527, 2555-2; 1932 Code SECTION 2527; 1928 (35) 1089; 1930 (36) 1358; 1935 (39) 244, 365; 1937 (40) 539; 1938 (40) 1761, 2925. https://library.partnertax.ai/us-sc/stat/12-21-620 1962 Code SECTION 65-702; 1952 Code SECTION 65-702; 1942 Code SECTION 2527; 1932 Code SECTION 2527; 1928 (35) 1089; 1930 (36) 1358; 1935 (39) 244, 365; 1937 (40) 539; 1938 (40) 2925; 1942 (42) 1690; 1950 (46) 2549; 1953 (48) 74; 1960 (51) 1779; 1962 (52) 2168; 1968 (55) 3094; 1969 (56) 444; 1977 Act No. 219, Pt II, SECTION 28; 1996 Act No. 239, SECTION 2; 2010 Act No. 170, SECTION 2, eff May 13, 2010. https://library.partnertax.ai/us-sc/stat/12-21-625 2010 Act No. 170, SECTION 1, eff May 13, 2010. https://library.partnertax.ai/us-sc/stat/12-21-650 1962 Code SECTION 65-705; 1952 Code SECTION 65-705; 1942 Code SECTION 2527; 1932 Code SECTION 2527; 1928 (35) 1089; 1930 (36) 1358; 1935 (39) 244, 365; 1937 (40) 539; 1938 (40) 2925; 1964 (53) 1880. https://library.partnertax.ai/us-sc/stat/12-21-660 1962 Code SECTION 65-706; 1952 Code SECTION 65-706; 1942 Code SECTION 2527; 1932 Code SECTION 2527; 1928 (35) 1089; 1930 (36) 1358; 1935 (39) 244, 365; 1937 (40) 539; 1938 (40) 2925; 1967 (55) 555; 1977 Act No. 31; 1993 Act No. 181, SECTION 133. https://library.partnertax.ai/us-sc/stat/12-21-670 1962 Code SECTION 65-707; 1952 Code SECTION 65-707; 1942 Code SECTION 2527; 1932 Code SECTION 2527; 1928 (35) 1089; 1930 (36) 1358; 1935 (39) 244, 365; 1937 (40) 539; 1938 (40) 2925; 1967 (55) 555; 1986 Act No. 306, SECTION 1. https://library.partnertax.ai/us-sc/stat/12-21-680 1962 Code SECTION 65-708; 1952 Code SECTION 65-708; 1942 Code SECTION 2527; 1932 Code SECTION 2527; 1928 (35) 1089; 1930 (36) 1358; 1935 (39) 244, 365; 1937 (40) 539; 1938 (40) 2925. https://library.partnertax.ai/us-sc/stat/12-21-690 1962 Code SECTION 65-709; 1952 Code SECTION 65-709; 1942 Code SECTION 2527; 1932 Code SECTION 2527; 1928 (35) 1089; 1930 (36) 1358; 1935 (39) 244, 365; 1937 (40) 539; 1938 (40) 2925. https://library.partnertax.ai/us-sc/stat/12-21-735 1995 Act No. 114, SECTION 1; 1996 Act No. 239, SECTION 3; 2016 Act No. 145 (H.4151), SECTION 1, eff March 14, 2016 and January 1, 2019. Editor's Note 2016 Act No. 145, SECTION 2, provides as follows: "SECTION 2. This act takes effect on January 1, 2019, except that Section 12-21-735(I) takes effect upon approval by the Governor." Effect of Amendment 2016 Act No. 145, SECTION 1, effective March, 14, 2016, inserted (I). 2016 Act No. 145, SECTION 1, effective January 1, 2019, rewrote the section. https://library.partnertax.ai/us-sc/stat/12-21-750 1962 Code SECTION 65-718; 1952 Code SECTION 65-718; 1942 Code SECTION 2527; 1932 Code SECTION 2527; 1928 (35) 1089; 1930 (36) 1358; 1935 (39) 244, 365; 1937 (40) 539; 1938 (40) 2925. https://library.partnertax.ai/us-sc/stat/12-21-760 1962 Code SECTION 65-719; 1952 Code SECTION 65-719; 1942 Code SECTIONS 2527, 2555-2; 1932 Code SECTION 2527; 1928 (35) 1089; 1930 (36) 1358; 1935 (39) 244, 365; 1937 (40) 539; 1938 (40) 1761, 2925. https://library.partnertax.ai/us-sc/stat/12-21-770 1962 Code SECTION 65-720; 1952 Code SECTION 65-720; 1942 Code SECTION 2527; 1932 Code SECTION 2527; 1928 (35) 1089; 1930 (36) 1358; 1935 (39) 244, 365; 1937 (40) 539; 1938 (40) 2925. https://library.partnertax.ai/us-sc/stat/12-21-780 1962 Code SECTION 65-724; 1968 (55) 2855; 1993 Act No. 181, SECTION 134; 1995 Act No. 61, SECTION 2; 1996 Act No. 239, SECTION 4. https://library.partnertax.ai/us-sc/stat/12-21-785 1996 Act No. 239, SECTION 1. https://library.partnertax.ai/us-sc/stat/12-21-800 1962 Code SECTION 65-722; 1968 (55) 2855; 1996 Act No. 239, SECTION 5. https://library.partnertax.ai/us-sc/stat/12-21-810 1962 Code SECTION 65-723; 1968 (55) 2855. https://library.partnertax.ai/us-sc/stat/12-21-820 2016 Act No. 270 (S.667), SECTION 8, eff January 1, 2017. https://library.partnertax.ai/us-sc/stat/12-21-1010 1962 Code SECTION 65-731; 1952 Code SECTION 65-731; 1942 Code SECTION 2557-9; 1935 (39) 263; 1939 (41) 302; 1946 (44) 1463; 1948 (45) 2091; 1949 (46) 645; 1951 (47) 546; 1969 (56) 767; 1980 Act No. 519, Part II, SECTION 15A; 2003 Act No. 70, SECTION 2, eff June 25, 2003; 2010 Act No. 228, SECTION 1, eff June 7, 2010. Editor's Note 2010 Act No. 228, SECTION 2, provides: "Upon approval by the Governor, the revised definition of 'beer' in Section 12-21-1010(3) of the 1976 Code, as amended by this a https://library.partnertax.ai/us-sc/stat/12-21-1020 1962 Code SECTION 65-732; 1952 Code SECTION 65-732; 1942 Code SECTION 2557-2; 1935 (39) 1211; 1936 (39) 1780; 1938 (40) 1811; 1939 (41) 302; 1946 (44) 1463; 1951 (47) 546; 1955 (49) 329; 1968 (55) 2855; 1969 (56) 444. https://library.partnertax.ai/us-sc/stat/12-21-1030 1962 Code SECTION 65-733; 1952 Code SECTION 65-733; 1951 (47) 546; 1955 (49) 329; 1968 (55) 2855; 1969 (56) 444; 1975 (59) 625. https://library.partnertax.ai/us-sc/stat/12-21-1035 2001 Act No. 89, SECTION 53, eff July 20, 2001. https://library.partnertax.ai/us-sc/stat/12-21-1050 1962 Code SECTION 65-734; 1952 Code SECTION 65-734; 1942 Code SECTION 2557-3; 1933 (38) 287, 576; 1934 (38) 1439; 1969 (56) 767; 1971 (57) 709; 1980 Act No. 422; 1983 Act No. 24, SECTION 3; 1992 Act No. 501, Part II, SECTION 34B. https://library.partnertax.ai/us-sc/stat/12-21-1060 1962 Code SECTION 65-735; 1952 Code SECTION 65-735; 1951 (47) 546; 1959 (51) 144; 1968 (55) 2855; 1969 (56) 767; 1993 Act No. 181, SECTION 136. https://library.partnertax.ai/us-sc/stat/12-21-1070 1962 Code SECTION 65-735.1; 1955 (49) 329; 1967 (55) 248. https://library.partnertax.ai/us-sc/stat/12-21-1085 2005 Act No. 26, SECTION 1, eff March 23, 2005. https://library.partnertax.ai/us-sc/stat/12-21-1090 1962 Code SECTION 65-737; 1952 Code SECTION 65-737; 1942 Code SECTION 2557-3; 1933 (38) 287, 576; 1934 (38) 1439; 1956 (49) 1841; 2005 Act No. 145, SECTION 23, eff June 7, 2005. https://library.partnertax.ai/us-sc/stat/12-21-1100 1962 Code SECTION 65-738; 1952 Code SECTION 65-738; 1942 Code SECTION 2557-4; 1933 (38) 287, 576; 1934 (38) 1439. https://library.partnertax.ai/us-sc/stat/12-21-1110 1962 Code SECTION 65-739; 1952 Code SECTION 65-739; 1942 Code SECTION 2557-3; 1933 (38) 287, 576; 1934 (38) 1439; 1993 Act No. 181, SECTION 137. https://library.partnertax.ai/us-sc/stat/12-21-1120 1962 Code SECTION 65-740; 1952 Code SECTION 65-740; 1951 (47) 546; 1964 (53) 1918; 1968 (55) 2855; 1969 (56) 444; 1991 Act No. 171, Part II, SECTION 22D. https://library.partnertax.ai/us-sc/stat/12-21-1130 1962 Code SECTION 65-741; 1952 Code SECTION 65-741; 1942 Code SECTION 1862; 1935 (39) 325, 1211; 1936 (39) 1308, 1351, 1456, 1556, 1624, 1780. https://library.partnertax.ai/us-sc/stat/12-21-1310 1962 Code SECTION 65-745; 1960 (51) 1779; 1968 (55) 2855; 1975 (59) 625. https://library.partnertax.ai/us-sc/stat/12-21-1320 1962 Code SECTION 65-746; 1960 (51) 1779; 1983 Act No. 24, SECTION 4; 1993 Act No. 181, SECTION 138. https://library.partnertax.ai/us-sc/stat/12-21-1330 1962 Code SECTION 65-747; 1960 (51) 1779. https://library.partnertax.ai/us-sc/stat/12-21-1340 1962 Code SECTION 65-748; 1960 (51) 1779. https://library.partnertax.ai/us-sc/stat/12-21-1350 1962 Code SECTION 65-749; 1960 (51) 1779. https://library.partnertax.ai/us-sc/stat/12-21-1540 1962 Code SECTION 65-744.8; 1969 (56) 767; 1993 Act No. 181, SECTION 139. https://library.partnertax.ai/us-sc/stat/12-21-1550 1962 Code SECTION 65-744.4; 1969 (56) 767; 1993 Act No. 181, SECTION 140. https://library.partnertax.ai/us-sc/stat/12-21-1560 1962 Code SECTION 65-744.5; 1969 (56) 767; 1972 (57) 3013. https://library.partnertax.ai/us-sc/stat/12-21-1570 1962 Code SECTION 65-744.9; 1969 (56) 767; 1993 Act No. 181, SECTION 141. https://library.partnertax.ai/us-sc/stat/12-21-1580 1962 Code SECTION 65-744.10; 1969 (56) 767; 1993 Act No. 181, SECTION 142. https://library.partnertax.ai/us-sc/stat/12-21-1590 1962 Code SECTION 65-744.11; 1969 (56) 767; 1993 Act No. 181, SECTION 143. https://library.partnertax.ai/us-sc/stat/12-21-1610 1962 Code SECTION 65-744.13; 1972 (57) 3013; 1973 (58) 1857; 1993 Act No. 181, SECTION 144; 2003 Act No. 40, SECTION 4, eff June 2, 2003. https://library.partnertax.ai/us-sc/stat/12-21-2410 1962 Code SECTION 65-801; 1959 (51) 144. https://library.partnertax.ai/us-sc/stat/12-21-2420 1962 Code SECTION 65-802; 1952 Code SECTIONS 65-801, 65-802; 1942 Code SECTION 2531; 1932 Code SECTION 2531; 1928 (35) 1089; 1929 (36) 114; 1932 (37) 1493; 1934 (38) 1577; 1935 (39) 282; 1936 (39) 1377, 1591, 1771; 1938 (40) 1799; 1940 (41) 1921; 1956 (49) 1841; 1959 (51) 144; 1960 (51) 1958; 1961 (52) 466; 1965 (54) 589; 1968 (55) 2855; 1969 (56) 444; 1972 (57) 2562; 1974 (58) 2381, 2812; 1978 Act No. 605, SECTIONS 1, 2; 1981 Act No. 88, SECTION 1; 1985 Act No. 201, Part II, SECTION 62; 1991 Ac https://library.partnertax.ai/us-sc/stat/12-21-2425 2008 Act No. 313, SECTION 5.A, eff July 1, 2008; 2013 Act No. 68, SECTION 1, eff for tax years beginning after 2012. Editor's Note 2013 Act No. 68, SECTION 2, provides as follows: "SECTION 2. This act [amending subsection (B)(1)] takes effect for tax years beginning after 2012." Effect of Amendment The 2013 amendment, rewrote subsection (B)(1). Former subsection (B)(1) read: "(1) has at least sixty thousand fixed seats for race patrons;". https://library.partnertax.ai/us-sc/stat/12-21-2430 1962 Code SECTION 65-802.1; 1957 (50) 283. https://library.partnertax.ai/us-sc/stat/12-21-2440 1962 Code SECTION 65-803; 1952 Code SECTION 65-803; 1942 Code SECTION 2531; 1932 Code SECTION 2531; 1928 (35) 1089; 1929 (36) 114; 1932 (37) 1493; 1934 (38) 1577; 1935 (39) 282; 1936 (39) 1377, 1591, 1771; 1938 (40) 1799; 1940 (41) 1921; 1986 Act No. 306, SECTION 3. https://library.partnertax.ai/us-sc/stat/12-21-2450 1962 Code SECTION 65-805; 1952 Code SECTION 65-805; 1942 Code SECTION 2531; 1932 Code SECTION 2531; 1928 (35) 1089; 1929 (36) 114; 1932 (37) 1493; 1934 (38) 1577; 1935 (39) 282; 1936 (39) 1377, 1591, 1771; 1938 (40) 1799; 1940 (41) 1921. https://library.partnertax.ai/us-sc/stat/12-21-2460 1962 Code SECTION 65-806; 1952 Code SECTION 65-806; 1942 Code SECTION 2531; 1932 Code SECTION 2531; 1928 (35) 1089; 1929 (36) 114; 1932 (37) 1493; 1934 (38) 1577; 1935 (38) 282; 1936 (39) 1377, 1591, 1771; 1938 (40) 1799; 1940 (41) 1921. https://library.partnertax.ai/us-sc/stat/12-21-2470 1962 Code SECTION 65-807; 1952 Code SECTION 65-807; 1942 Code SECTION 2531; 1932 Code SECTION 2531; 1928 (35) 1089; 1929 (36) 114; 1932 (37) 1493; 1934 (38) 1577; 1935 (39) 282; 1936 (39) 1377, 1591, 1771; 1938 (40) 1799; 1940 (41) 1921. https://library.partnertax.ai/us-sc/stat/12-21-2490 1962 Code SECTION 65-809; 1952 Code SECTION 65-809; 1942 Code SECTION 2531; 1932 Code SECTION 2531; 1928 (35) 1089; 1929 (36) 114; 1932 (37) 1493; 1934 (38) 1577; 1935 (39) 282; 1936 (39) 1377, 1591, 1771; 1938 (40) 1799; 1940 (41) 1921. https://library.partnertax.ai/us-sc/stat/12-21-2500 1962 Code SECTION 65-810; 1952 Code SECTION 65-810; 1942 Code SECTION 2531; 1932 Code SECTION 2531; 1928 (35) 1089; 1929 (36) 114; 1932 (37) 1493; 1934 (38) 1577; 1935 (39) 282; 1936 (39) 1377, 1591, 1771; 1938 (40) 1799; 1940 (41) 1921. https://library.partnertax.ai/us-sc/stat/12-21-2520 1962 Code SECTION 65-815; 1952 Code SECTION 65-815; 1942 Code SECTION 2531; 1932 Code SECTION 2531; 1928 (35) 1089; 1929 (36) 114; 1932 (37) 1493; 1934 (38) 1577; 1935 (39) 282; 1936 (39) 1377, 1591, 1771; 1938 (40) 1799; 1940 (41) 1921; 1977 Act No. 189. https://library.partnertax.ai/us-sc/stat/12-21-2530 1962 Code SECTION 65-817; 1952 Code SECTION 65-817; 1942 Code SECTION 2531; 1932 Code SECTION 2531; 1928 (35) 1089; 1929 (36) 114; 1932 (37) 1493; 1934 (38) 1577; 1935 (39) 282; 1936 (39) 1377, 1591, 1771; 1938 (40) 1799; 1940 (41) 1921; 1959 (51) 144. https://library.partnertax.ai/us-sc/stat/12-21-2540 1962 Code SECTION 65-819; 1952 Code SECTION 65-819; 1942 Code SECTION 2531; 1932 Code SECTION 2531; 1928 (35) 1089; 1929 (36) 114; 1932 (37) 1493; 1934 (38) 1577; 1935 (39) 282; 1936 (39) 1377, 1591, 1771; 1938 (40) 1799; 1940 (41) 1921; 1993 Act No. 184, SECTION 155. https://library.partnertax.ai/us-sc/stat/12-21-2550 1962 Code SECTION 65-820; 1952 Code SECTION 65-820; 1942 Code SECTION 2531; 1932 Code SECTION 2531; 1928 (35) 1089; 1929 (36) 114; 1932 (37) 1493; 1934 (38) 1577; 1935 (39) 282; 1936 (39) 1377, 1591, 1771; 1938 (40) 1799; 1940 (41) 1921; 1984 Act No. 287; 1998 Act No. 432, SECTION 9; 1999 Act No. 114, SECTION 4. https://library.partnertax.ai/us-sc/stat/12-21-2575 1992 Act No. 361, SECTION 13. https://library.partnertax.ai/us-sc/stat/12-21-2703 2026-05-15 https://library.partnertax.ai/us-sc/stat/12-21-2710 1986 Act No. 308, SECTION 4; 1997 Act No. 155, Part II, SECTION 54B; 1999 Act No. 125, SECTION 1; 1999 Act No. 125, SECTION 8; 2022 Act No. 190 (H.4161), SECTION 1, eff May 16, 2022. Editor's Note Licensure under SECTION 12-21-2720 is no longer effective after June 30, 2000. 1999 Act No. 125, Part VI, SECTION 23, subsections (C) and (D), provide as follows: "(C) Part I takes effect July 1, 2000; "(D) If Part I takes effect, the South Carolina Department of Revenue, upon application, shall refund https://library.partnertax.ai/us-sc/stat/12-21-2712 1986 Act No. 308 SECTION 4; 1999 Act No. 125, SECTION 2. https://library.partnertax.ai/us-sc/stat/12-21-2714 1986 Act No. 308 SECTION 4; 1993 Act No. 184, SECTION 156. https://library.partnertax.ai/us-sc/stat/12-21-2716 1986 Act No. 308 SECTION 4; 1993 Act No. 184, SECTION 17. https://library.partnertax.ai/us-sc/stat/12-21-2718 1986 Act No. 308 SECTION 4. https://library.partnertax.ai/us-sc/stat/12-21-2720 1986 Act No. 308 SECTION 4; 1986 Act No. 540, Part II, SECTION 26A; 1987 Act No. 170, Part II, SECTION 3A; 1990 Act No. 612, SECTION 4; 1991 Act No. 171, Part II, SECTION 14A; 1992 Act No. 361, SECTION 14; 1992 Act No. 501, Part II, SECTION 10B; 1993 Act No. 164, Part II, SECTIONS 19D, 59A, 60A; 1993 Act No. 181, SECTION 148; 1994 Act No. 497, Part II, SECTION 39; 1995 Act No. 145, Part II, SECTION 67C2; 1997 Act No. 155, Part II, SECTION 54C; 1999 Act No. 125, SECTION 3; 2007 Act No. 96, SECTIO https://library.partnertax.ai/us-sc/stat/12-21-2721 1987 Act No. 170, Part II, SECTION 3B. https://library.partnertax.ai/us-sc/stat/12-21-2722 1986 Act No. 308 SECTION 4; 1992 Act No. 501, Part II, SECTION 10C. https://library.partnertax.ai/us-sc/stat/12-21-2724 1986 Act No. 308 SECTION 4. https://library.partnertax.ai/us-sc/stat/12-21-2726 1986 Act No. 308 SECTION 4; 1987 Act No. 170, Part II, SECTION 3D; 1993 Act No. 181, SECTION 149; 1993 Act No. 164, Part II, SECTION 19E; 1999 Act No. 125, SECTION 4. Editor's Note 1999 Act No. 125, Part VI, SECTION 23, subsections (C) and (D), provide as follows: "(C) Part I takes effect July 1, 2000; "(D) If Part I takes effect, the South Carolina Department of Revenue, upon application, shall refund to any person holding a license for the operation of video game machines, on a pro rata basis, https://library.partnertax.ai/us-sc/stat/12-21-2728 1986 Act No. 308 SECTION 4; 1986 Act No. 540, Part II, SECTION 41; 1992 Act No. 501, Part II, SECTION 10D. Editor's Note 1999 Act No. 125, Part VI, SECTION 23, subsections (C) and (D), provide as follows: "(C) Part I takes effect July 1, 2000; "(D) If Part I takes effect, the South Carolina Department of Revenue, upon application, shall refund to any person holding a license for the operation of video game machines, on a pro rata basis, the portion of any license fee previously paid to the depar https://library.partnertax.ai/us-sc/stat/12-21-2730 1986 Act No. 308 SECTION 4; 1992 Act No. 501, Part II, SECTION 10E. https://library.partnertax.ai/us-sc/stat/12-21-2732 1986 Act No. 308, SECTION 4. https://library.partnertax.ai/us-sc/stat/12-21-2734 1986 Act No. 308 SECTION 4986; 1987 Act No. 170, Part II, SECTION 3 (A) to (C); 1992 Act No. 501, Part II, SECTION 10F; 2001 Act No. 8, SECTION 1, eff February 20, 2001. Editor's Note 1999 Act No. 125, Part VI, SECTION 23, subsections (C) and (D), provide as follows: "(C) Part I takes effect July 1, 2000; "(D) If Part I takes effect, the South Carolina Department of Revenue, upon application, shall refund to any person holding a license for the operation of video game machines, on a pro rata bas https://library.partnertax.ai/us-sc/stat/12-21-2736 1986 Act No. 308 SECTION 4. https://library.partnertax.ai/us-sc/stat/12-21-2738 1986 Act No. 308 SECTION 4; 1993 Act No. 164, Part II, SECTION 19F; 1997 Act No. 53, SECTION 8A; 1997 Act No. 114, SECTION 6. https://library.partnertax.ai/us-sc/stat/12-21-2740 1986 Act No. 308, SECTION 46. https://library.partnertax.ai/us-sc/stat/12-21-2742 1986 Act No. 308, SECTION 4. https://library.partnertax.ai/us-sc/stat/12-21-2744 1986 Act No. 308, SECTION 4. https://library.partnertax.ai/us-sc/stat/12-21-2746 1986 Act No. 308, SECTION 4. https://library.partnertax.ai/us-sc/stat/12-21-2748 1987 Act No. 170, Part II, SECTION 3B. https://library.partnertax.ai/us-sc/stat/12-21-2750 1987 Act No. 170, Part II, SECTION 3B. https://library.partnertax.ai/us-sc/stat/12-21-2810 1962 Code SECTION 65-851; 1952 Code SECTION 65-851; 1942 Code SECTIONS 2527, 2531, 2538, 2555-2; 1932 Code SECTIONS 2527, 2538, 2555-2, 2556; 1928 (35) 1089; 1929 (36) 114; 1930 (36) 1358; 1932 (37) 1493; 1934 (38) 1577; 1935 (39) 244, 282, 365; 1936 (39) 1377, 1591, 1771; 1937 (40) 539; 1938 (40) 1761, 1799, 2925; 1940 (41) 1921. https://library.partnertax.ai/us-sc/stat/12-21-2820 1962 Code SECTION 65-852; 1952 Code SECTION 65-852; 1942 Code SECTIONS 2528, 2534; 1932 Code SECTIONS 2528, 2534; 1928 (35) 1089; 1930 (36) 1358; 1932 (37) 1319; 1937 (40) 539. https://library.partnertax.ai/us-sc/stat/12-21-2830 1962 Code SECTION 65-853; 1952 Code SECTION 65-853; 1942 Code SECTIONS 2539, 2542; 1932 Code SECTIONS 2539, 2542; 1928 (35) 1089. https://library.partnertax.ai/us-sc/stat/12-21-2860 1962 Code SECTION 65-856; 1952 Code SECTION 65-856; 1942 Code SECTIONS 2526, 2529, 2546; 1932 Code SECTIONS 2526, 2529, 2546, 2556; 1928 (35) 1089; 1930 (36) 1354; 1947 (45) 106. https://library.partnertax.ai/us-sc/stat/12-21-2870 1962 Code SECTION 65-857; 1952 Code SECTION 65-857; 1942 Code SECTION 2527, 2538; 1932 Code SECTIONS 2527, 2538; 1928 (35) 1089; 1930 (36) 1358; 1935 (39) 244, 365; 1937 (40) 539; 1938 (40) 2925; 1956 (49) 1841; 1966 (54) 2591; 1968 (55) 2855; 1976 Act No. 543, SECTION 1; 1984 Act No. 512, Part II, SECTION 6H; 2019 Act No. 35 (S.310), SECTION 1, eff May 13, 2019. Effect of Amendment 2019 Act No. 35, SECTION 1, rewrote the section. https://library.partnertax.ai/us-sc/stat/12-21-2880 1962 Code SECTION 65-857.1; 1954 (48) 1566. https://library.partnertax.ai/us-sc/stat/12-21-2890 1962 Code SECTION 65-858; 1952 Code SECTION 65-858; 1942 Code SECTIONS 2527, 2538; 1932 Code SECTIONS 2527, 2538; 1928 (35) 1089; 1930 (36) 1358; 1935 (39) 244, 365; 1937 (40) 539; 1938 (40) 2925; 1976 Act No. 543, SECTION 2. https://library.partnertax.ai/us-sc/stat/12-21-2900 1962 Code SECTION 65-859; 1952 Code SECTION 65-859; 1942 Code SECTIONS 2527, 2538; 1932 Code SECTIONS 2527, 2538; 1928 (35) 1089; 1930 (36) 1358; 1935 (39) 244, 365; 1937 (40) 539; 1938 (40) 2925. https://library.partnertax.ai/us-sc/stat/12-21-2910 1962 Code SECTION 65-860; 1952 Code SECTION 65-860; 1942 Code SECTIONS 2527, 2538; 1932 Code SECTIONS 2527, 2538; 1928 (35) 1089; 1930 (36) 1358; 1935 (39) 244, 365; 1937 (40) 539; 1938 (40) 2925; 1982 Act No. 426, SECTION 1. https://library.partnertax.ai/us-sc/stat/12-21-2920 1962 Code SECTION 65-861; 1952 Code SECTION 65-861; 1942 Code SECTIONS 2527, 2538; 1932 Code SECTIONS 2527, 2538; 1928 (35) 1089; 1930 (36) 1358; 1935 (39) 244, 365; 1937 (40) 539; 1938 (40) 2925. https://library.partnertax.ai/us-sc/stat/12-21-2930 1962 Code SECTION 65-862; 1952 Code SECTION 65-862; 1942 Code SECTIONS 2527, 2538; 1932 Code SECTIONS 2527, 2538; 1928 (35) 1089; 1930 (36) 1358; 1935 (39) 244, 365; 1937 (40) 539; 1938 (40) 2925. https://library.partnertax.ai/us-sc/stat/12-21-2940 1962 Code SECTION 65-863; 1952 Code SECTION 65-863; 1942 Code SECTIONS 2527, 2538; 1932 Code SECTIONS 2527, 2538; 1928 (35) 1089; 1930 (36) 1358; 1935 (39) 244, 365; 1937 (40) 539; 1938 (40) 2925. https://library.partnertax.ai/us-sc/stat/12-21-2950 1962 Code SECTION 65-864; 1952 Code SECTION 65-864; 1942 Code SECTIONS 2527, 2538; 1932 Code SECTIONS 2527, 2538; 1928 (35) 1089; 1930 (36) 1358; 1935 (39) 244, 365; 1937 (40) 539; 1938 (40) 2925; 1982 Act No. 426, SECTION 2. https://library.partnertax.ai/us-sc/stat/12-21-2960 1962 Code SECTION 65-865; 1952 Code SECTION 65-865; 1942 Code SECTIONS 2527, 2538; 1932 Code SECTIONS 2527, 2538; 1928 (35) 1089; 1930 (36) 1358; 1935 (39) 244, 365; 1937 (40) 539; 1938 (40) 2925. https://library.partnertax.ai/us-sc/stat/12-21-2970 1962 Code SECTION 65-866; 1952 Code SECTION 65-866; 1942 Code SECTIONS 2527, 2538; 1932 Code SECTIONS 2527, 2538; 1928 (35) 1089; 1930 (36) 1358; 1935 (39) 244, 365; 1937 (40) 539; 1938 (40) 2925. https://library.partnertax.ai/us-sc/stat/12-21-2975 1982 Act No. 426, SECTION 3. Code Commissioner's Note At the direction of the Code Commissioner, certain references in the S.C. Code to the State Department of Mental Health, South Carolina Mental Health Commission, Department of Disabilities and Special Needs, Department of Disabilities and Special Needs Commission, Department of Alcohol and Other Drug Abuse Services, and other related terms were changed to reflect the restructuring of these agencies into component offices under the Department https://library.partnertax.ai/us-sc/stat/12-21-2980 1962 Code SECTION 65-867; 1952 Code SECTION 65-867; 1942 Code SECTIONS 2528, 2537; 1928 (35) 1089; 1932 (37) 1319; 1937 (40) 539; 1966 (54) 2591; 1968 (55) 2855; 1984 Act No. 512, Part II, SECTION 6I. https://library.partnertax.ai/us-sc/stat/12-21-2990 1962 Code SECTION 65-868; 1952 Code SECTION 65-868; 1942 Code SECTIONS 2528, 2537; 1928 (35) 1089; 1932 (37) 1319; 1937 (40) 539. https://library.partnertax.ai/us-sc/stat/12-21-3000 1962 Code SECTION 65-869; 1952 Code SECTION 65-869; 1942 Code SECTIONS 2528, 2537; 1928 (35) 1089; 1932 (37) 1319; 1937 (40) 539. https://library.partnertax.ai/us-sc/stat/12-21-3010 1962 Code SECTION 65-870; 1952 Code SECTION 65-870; 1942 Code SECTIONS 2530, 2531, 2540, 2542; 1932 Code SECTIONS 2530, 2531, 2540, 2542; 1928 (35) 1089; 1929 (36) 114; 1932 (37) 1493; 1934 (38) 1577; 1935 (39) 282; 1936 (39) 1377, 1591, 1771; 1938 (40) 1799; 1940 (41) 1921; 1957 (50) 616. https://library.partnertax.ai/us-sc/stat/12-21-3070 1962 Code SECTION 65-876; 1952 Code SECTION 65-876; 1942 Code SECTIONS 2524, 2528; 1932 Code SECTIONS 2524, 2528; 1928 (35) 1089; 1932 (37) 1319; 1937 (40) 539; 1977 Act No. 52; 1993 Act No. 184, SECTION 157. https://library.partnertax.ai/us-sc/stat/12-21-3080 1962 Code SECTION 65-877; 1952 Code SECTION 65-877; 1942 Code SECTIONS 2526, 2534; 1932 Code SECTIONS 2526, 2534; 1928 (35) 1089; 1930 (36) 1354, 1358. https://library.partnertax.ai/us-sc/stat/12-21-3910 1996 Act No. 449, SECTION 1. https://library.partnertax.ai/us-sc/stat/12-21-3920 1996 Act No. 431, SECTION 34.A; 1996 Act No. 449, SECTION 1; 2002 Act No. 334, SECTION 16A, eff October 1, 2002; 2004 Act No. 172, SECTIONS 2, 3, eff August 2, 2003; 2010 Act No. 263, SECTION 2, eff June 11, 2010. https://library.partnertax.ai/us-sc/stat/12-21-3925 2018 Act No. 192 (S.812), SECTION 3, eff May 15, 2018. https://library.partnertax.ai/us-sc/stat/12-21-3930 1996 Act No. 449, SECTION 1. https://library.partnertax.ai/us-sc/stat/12-21-3935 2004 Act No. 172, SECTION 9, eff August 2, 2003. https://library.partnertax.ai/us-sc/stat/12-21-3940 1996 Act No. 431, SECTION 34.A; 1996 Act No. 449, SECTION 1; 2004 Act No. 172, SECTION 7, eff August 2, 2003; 2010 Act No. 263, SECTION 1, eff June 11, 2010; 2016 Act No. 254 (H.5034), SECTION 2, eff June 7, 2016. Effect of Amendment 2016 Act No. 254, SECTION 2, in (B), substituted "forty-five days" for "thirty days". https://library.partnertax.ai/us-sc/stat/12-21-3950 1996 Act No. 431, SECTION 34.A; 1996 Act No. 449, SECTION 1; 2002 Act No. 334, SECTION 16B, eff October 1, 2002. https://library.partnertax.ai/us-sc/stat/12-21-3955 1996 Act No. 449, SECTION 1. https://library.partnertax.ai/us-sc/stat/12-21-3960 1996 Act No. 449, SECTION 1. https://library.partnertax.ai/us-sc/stat/12-21-3970 1996 Act No. 449, SECTION 1. https://library.partnertax.ai/us-sc/stat/12-21-3980 1996 Act No. 449, SECTION 1. https://library.partnertax.ai/us-sc/stat/12-21-3990 1996 Act No. 449, SECTION 1; 2002 Act No. 334, SECTION 16C, eff October 1, 2002; 2004 Act No. 172, SECTION 4, eff August 2, 2003; 2016 Act No. 254 (H.5034), SECTION 3, eff June 7, 2016. Effect of Amendment 2016 Act No. 254, SECTION 3, in (A)(6), substituted "intentionally changed, obstructed, or turned off by the promoter" for "changed or turned off". https://library.partnertax.ai/us-sc/stat/12-21-4000 1996 Act No. 449, SECTION 1; 2002 Act No. 334, SECTIONS 16D, 16E, eff October 1, 2002; 2004 Act No. 172, SECTION 5, eff August 2, 2003; 2016 Act No. 254 (H.5034), SECTION 4, eff June 7, 2016. Effect of Amendment 2016 Act No. 254, SECTION 4, in (15), substituted "not to exceed two hundred dollars" for "not to exceed one hundred dollars" in the first sentence, and substituted "require any consideration for participation" for "be a form of gambling or a game of chance" in the last sentence. https://library.partnertax.ai/us-sc/stat/12-21-4005 2002 Act No. 334, SECTION 16L, eff October 1, 2002; 2016 Act No. 254 (H.5034), SECTION 5, eff June 7, 2016. Effect of Amendment 2016 Act No. 254, SECTION 5, added the second sentence, relating to raffles. https://library.partnertax.ai/us-sc/stat/12-21-4007 2004 Act No. 172, SECTION 1, eff August 2, 2003. https://library.partnertax.ai/us-sc/stat/12-21-4009 2004 Act No. 172, SECTION 1, eff August 2, 2003. https://library.partnertax.ai/us-sc/stat/12-21-4010 1996 Act No. 449, SECTION 1. https://library.partnertax.ai/us-sc/stat/12-21-4011 2004 Act No. 172, SECTION 8, eff August 2, 2003. https://library.partnertax.ai/us-sc/stat/12-21-4020 1996 Act No. 449, SECTION 1; 1998 Act No. 285, SECTION 4A; 1998 Act No. 334, SECTION 3; 1998 Act No. 340, SECTION 4; 1998 Act No. 387, SECTION 6; 2002 Act No. 334, SECTION 16F, eff October 1, 2002. https://library.partnertax.ai/us-sc/stat/12-21-4030 1996 Act No. 449, SECTION 1; 1998 Act No. 285, SECTION 4B. https://library.partnertax.ai/us-sc/stat/12-21-4040 1996 Act No. 449, SECTION 1. https://library.partnertax.ai/us-sc/stat/12-21-4050 1996 Act No. 449, SECTION 1. https://library.partnertax.ai/us-sc/stat/12-21-4060 1996 Act No. 431, SECTION 34.A; 1996 Act No. 449, SECTION 1. Editor's Note 1996 Act No. 449, SECTION 1, and 1996 Act No. 431, SECTION 34.A, eff October 1, 1997, each effected this section in identical form. https://library.partnertax.ai/us-sc/stat/12-21-4070 1996 Act No. 449, SECTION 1; 2005 Act No. 4, SECTION 1, eff November 4, 2004. https://library.partnertax.ai/us-sc/stat/12-21-4080 1996 Act No. 449, SECTION 1; 2002 Act No. 334, SECTION 16G, eff October 1, 2002. https://library.partnertax.ai/us-sc/stat/12-21-4090 1996 Act No. 449, SECTION 1; 1998 Act No. 340, SECTION 5; 1998 Act No. 387, SECTION 7; 2002 Act No. 334, SECTION 16H, eff October 1, 2002; 2016 Act No. 254 (H.5034), SECTION 6, eff June 7, 2016. Effect of Amendment 2016 Act No. 254, SECTION 6, amended (C) and (D), allowing the promoter to make certain contributions, requiring that all expenses related to the bingo operation must be paid from the operations bingo account, and allowing for electronic payments. https://library.partnertax.ai/us-sc/stat/12-21-4100 1996 Act No. 449, SECTION 1. https://library.partnertax.ai/us-sc/stat/12-21-4110 1996 Act No. 449, SECTION 1. https://library.partnertax.ai/us-sc/stat/12-21-4120 1996 Act No. 449, SECTION 1; 2002 Act No. 334, SECTION 16I, eff October 1, 2002; 2004 Act No. 172, SECTION 6, eff August 2, 2003. https://library.partnertax.ai/us-sc/stat/12-21-4130 1996 Act No. 449, SECTION 1. https://library.partnertax.ai/us-sc/stat/12-21-4140 1996 Act No. 449, SECTION 1. https://library.partnertax.ai/us-sc/stat/12-21-4150 1996 Act No. 449, SECTION 1. https://library.partnertax.ai/us-sc/stat/12-21-4160 1996 Act No. 449, SECTION 1. https://library.partnertax.ai/us-sc/stat/12-21-4170 1996 Act No. 449, SECTION 1. https://library.partnertax.ai/us-sc/stat/12-21-4180 1996 Act No. 449, SECTION 1. https://library.partnertax.ai/us-sc/stat/12-21-4190 1996 Act No. 449, SECTION 1; 1998 Act No. 285, SECTION 4C; 2006 Act No. 357, SECTION 1, eff July 1, 2007; 2006 Act No. 359, SECTION 1, eff July 1, 2006; 2016 Act No. 254 (H.5034), SECTION 7, eff June 7, 2016. Effect of Amendment 2016 Act No. 254, SECTION 7, in (B)(1), substituted "twenty-eight percent" for "twenty-six percent" and "pursuant to this" for "under this"; and in (B)(2), substituted "seventy-two percent" for "seventy-four percent". https://library.partnertax.ai/us-sc/stat/12-21-4200 1996 Act No. 449, SECTION 1; 2004 Act No. 172, SECTION 11, eff August 2, 2003; 2006 Act No. 357, SECTION 2, eff July 1, 2007; 2006 Act No. 359, SECTION 2, eff July 1, 2006; 2016 Act No. 254 (H.5034), SECTION 8, eff June 7, 2016. Code Commissioner's Note At the direction of the Code Commissioner, references to "Department on Aging" and "department" were substituted for "Division on Aging" and "division" to comply with amendments made by 2018 Act No. 261. Effect of Amendment 2016 Act No. 254, SECT https://library.partnertax.ai/us-sc/stat/12-21-4210 1996 Act No. 449, SECTION 1; 2002 Act No. 334, SECTION 16J, eff October 1, 2002. https://library.partnertax.ai/us-sc/stat/12-21-4220 1996 Act No. 449, SECTION 1. https://library.partnertax.ai/us-sc/stat/12-21-4230 1996 Act No. 449, SECTION 1. https://library.partnertax.ai/us-sc/stat/12-21-4240 1996 Act No. 449, SECTION 1. https://library.partnertax.ai/us-sc/stat/12-21-4250 1996 Act No. 449, SECTION 1. https://library.partnertax.ai/us-sc/stat/12-21-4260 1996 Act No. 449, SECTION 1. https://library.partnertax.ai/us-sc/stat/12-21-4270 1996 Act No. 449, SECTION 1; 2002 Act No. 334, SECTION 16K, eff October 1, 2002. https://library.partnertax.ai/us-sc/stat/12-21-4275 2004 Act No. 172, SECTION 10, eff August 2, 2003. https://library.partnertax.ai/us-sc/stat/12-28-995 1995 Act No. 136, SECTION 2. https://library.partnertax.ai/us-sc/stat/12-28-1100 1995 Act No. 136, SECTION 2. https://library.partnertax.ai/us-sc/stat/12-28-1105 1995 Act No. 136, SECTION 2. https://library.partnertax.ai/us-sc/stat/12-28-1110 1995 Act No. 136, SECTION 2. https://library.partnertax.ai/us-sc/stat/12-28-1115 1995 Act No. 136, SECTION 2. https://library.partnertax.ai/us-sc/stat/12-28-1120 1995 Act No. 136, SECTION 2; 2006 Act No. 386, SECTION 18.J, eff July 1, 2006. https://library.partnertax.ai/us-sc/stat/12-28-1125 1995 Act No. 136, SECTION 2; 2016 Act No. 160 (H.4328), SECTION 8, eff April 21, 2016. Effect of Amendment 2016 Act No. 160, SECTION 8, in (A), substituted "by any means" for "in a fuel transport truck or in a pipeline or barge shipment". https://library.partnertax.ai/us-sc/stat/12-28-1130 1995 Act No. 136, SECTION 2; 1996 Act No. 461, SECTION 4K. https://library.partnertax.ai/us-sc/stat/12-28-1135 1995 Act No. 136, SECTION 2; 1996 Act No. 461, SECTION 4L; 2001 Act No. 89, SECTION 21, eff July 20, 2001. https://library.partnertax.ai/us-sc/stat/12-28-1139 1996 Act No. 461, SECTION 4M. https://library.partnertax.ai/us-sc/stat/12-28-1140 1995 Act No. 136, SECTION 2. https://library.partnertax.ai/us-sc/stat/12-28-1145 1995 Act No. 136, SECTION 2. https://library.partnertax.ai/us-sc/stat/12-28-1150 1995 Act No. 136, SECTION 2; 1996 Act No. 461, SECTION 4N. https://library.partnertax.ai/us-sc/stat/12-28-1155 1995 Act No. 136, SECTION 2; 1996 Act No. 461, SECTION 4O. https://library.partnertax.ai/us-sc/stat/12-28-1160 1995 Act No. 136, SECTION 2. https://library.partnertax.ai/us-sc/stat/12-28-1165 1995 Act No. 136, SECTION 2. https://library.partnertax.ai/us-sc/stat/12-28-1170 1995 Act No. 136, SECTION 2. https://library.partnertax.ai/us-sc/stat/12-28-1175 1995 Act No. 136, SECTION 2. https://library.partnertax.ai/us-sc/stat/12-28-1180 1995 Act No. 136, SECTION 2; 1996 Act No. 461, SECTION 4P. https://library.partnertax.ai/us-sc/stat/12-28-1185 1995 Act No. 136, SECTION 2. https://library.partnertax.ai/us-sc/stat/12-28-1190 1995 Act No. 136, SECTION 2. https://library.partnertax.ai/us-sc/stat/12-28-1195 1995 Act No. 136, SECTION 2. https://library.partnertax.ai/us-sc/stat/12-28-1196 1995 Act No. 136, SECTION 2. https://library.partnertax.ai/us-sc/stat/12-28-1197 1995 Act No. 136, SECTION 2. https://library.partnertax.ai/us-sc/stat/12-28-1199 1995 Act No. 136, SECTION 2. https://library.partnertax.ai/us-sc/stat/12-28-1300 1995 Act No. 136, SECTION 2; 1996 Act No. 461, SECTIONS 4Q, 4R. https://library.partnertax.ai/us-sc/stat/12-28-1305 1995 Act No. 136, SECTION 2. https://library.partnertax.ai/us-sc/stat/12-28-1310 1995 Act No. 136, SECTION 2. https://library.partnertax.ai/us-sc/stat/12-28-1320 1995 Act No. 136, SECTION 2; 1996 Act No. 461, SECTION 4S. https://library.partnertax.ai/us-sc/stat/12-28-1330 1995 Act No. 136, SECTION 2. https://library.partnertax.ai/us-sc/stat/12-28-1340 1995 Act No. 136, SECTION 2. https://library.partnertax.ai/us-sc/stat/12-28-1350 1995 Act No. 136, SECTION 2. https://library.partnertax.ai/us-sc/stat/12-28-1360 1995 Act No. 136, SECTION 2. https://library.partnertax.ai/us-sc/stat/12-28-1370 1995 Act No. 136, SECTION 2; 2006 Act No. 386, SECTION 18.K, eff July 1, 2006. https://library.partnertax.ai/us-sc/stat/12-28-1380 1995 Act No. 136, SECTION 2. https://library.partnertax.ai/us-sc/stat/12-28-1390 1995 Act No. 136, SECTION 2; 1996 Act No. 461, SECTION 4T. https://library.partnertax.ai/us-sc/stat/12-28-1395 1996 Act No. 461, SECTION 4U. https://library.partnertax.ai/us-sc/stat/12-28-1400 2005 Act No. 145, SECTION 2, eff June 7, 2005. https://library.partnertax.ai/us-sc/stat/12-28-1500 1995 Act No. 136, SECTION 2. https://library.partnertax.ai/us-sc/stat/12-28-1505 1995 Act No. 136, SECTION 2; 1996 Act No. 461, SECTION 4V. https://library.partnertax.ai/us-sc/stat/12-28-1510 1995 Act No. 136, SECTION 2. https://library.partnertax.ai/us-sc/stat/12-28-1515 1995 Act No. 136, SECTION 2. https://library.partnertax.ai/us-sc/stat/12-28-1520 1995 Act No. 136, SECTION 2. https://library.partnertax.ai/us-sc/stat/12-28-1525 1995 Act No. 136, SECTION 2. https://library.partnertax.ai/us-sc/stat/12-28-1530 1995 Act No. 136, SECTION 2. https://library.partnertax.ai/us-sc/stat/12-28-1535 1995 Act No. 136, SECTION 2. https://library.partnertax.ai/us-sc/stat/12-28-1540 1995 Act No. 136, SECTION 2. https://library.partnertax.ai/us-sc/stat/12-28-1545 1995 Act No. 136, SECTION 2. https://library.partnertax.ai/us-sc/stat/12-28-1550 1995 Act No. 136, SECTION 2. https://library.partnertax.ai/us-sc/stat/12-28-1555 1995 Act No. 136, SECTION 2; 2005 Act No. 176, SECTION 1, eff June 14, 2005. https://library.partnertax.ai/us-sc/stat/12-28-1560 1995 Act No. 136, SECTION 2. https://library.partnertax.ai/us-sc/stat/12-28-1565 1995 Act No. 136, SECTION 2. https://library.partnertax.ai/us-sc/stat/12-28-1570 1995 Act No. 136, SECTION 2. https://library.partnertax.ai/us-sc/stat/12-28-1575 1995 Act No. 136, SECTION 2; 1996 Act No. 461, SECTION 4BB. https://library.partnertax.ai/us-sc/stat/12-28-1580 1995 Act No. 136, SECTION 2. https://library.partnertax.ai/us-sc/stat/12-28-1585 1995 Act No. 136, SECTION 2. https://library.partnertax.ai/us-sc/stat/12-28-1590 1995 Act No. 136, SECTION 2. https://library.partnertax.ai/us-sc/stat/12-28-1592 1995 Act No. 136, SECTION 2. https://library.partnertax.ai/us-sc/stat/12-28-1595 1995 Act No. 136, SECTION 2. https://library.partnertax.ai/us-sc/stat/12-28-1597 1995 Act No. 136, SECTION 2. Code Commissioner's Note 2003 Act No. 69, SECTION 3.BBB directed the Code Commissioner to substitute "user fee" for "tax" and "motor fuel subject to the user fee" for "taxable motor fuel" wherever appearing in Title 12, Chapter 28. https://library.partnertax.ai/us-sc/stat/12-28-1710 1995 Act No. 136, SECTION 2. https://library.partnertax.ai/us-sc/stat/12-28-1720 1995 Act No. 136, SECTION 2. https://library.partnertax.ai/us-sc/stat/12-28-1730 1995 Act No. 136, SECTION 2; 1998 Act No. 442, SECTION 2; 2001 Act No. 89, SECTION 22, eff September 1, 2001; 2005 Act No. 145, SECTION 26, eff June 7, 2005. https://library.partnertax.ai/us-sc/stat/12-28-1740 1995 Act No. 136, SECTION 2. https://library.partnertax.ai/us-sc/stat/12-21-4280 1996 Act No. 449, SECTION 1. https://library.partnertax.ai/us-sc/stat/12-21-4295 1996 Act No. 449, SECTION 1. https://library.partnertax.ai/us-sc/stat/12-21-4300 2002 Act No. 334, SECTION 16L, eff October 1, 2002. https://library.partnertax.ai/us-sc/stat/12-21-4320 2016 Act No. 254 (H.5034), SECTION 1, eff June 7, 2016. https://library.partnertax.ai/us-sc/stat/12-21-5010 1993 Act No. 164, Part II, SECTION 70A. https://library.partnertax.ai/us-sc/stat/12-21-5020 1993 Act No. 164, Part II, SECTION 70A. https://library.partnertax.ai/us-sc/stat/12-21-5030 1993 Act No. 164, Part II, SECTION 70A. https://library.partnertax.ai/us-sc/stat/12-21-5040 1993 Act No. 164, Part II, SECTION 70A. https://library.partnertax.ai/us-sc/stat/12-21-5050 1993 Act No. 164, Part II, SECTION 70A. https://library.partnertax.ai/us-sc/stat/12-21-5060 1993 Act No. 164, Part II, SECTION 70A. https://library.partnertax.ai/us-sc/stat/12-21-5070 1993 Act No. 164, Part II, SECTION 70A. https://library.partnertax.ai/us-sc/stat/12-21-5080 1993 Act No. 164, Part II, SECTION 70A. https://library.partnertax.ai/us-sc/stat/12-21-5090 1993 Act No. 164, Part II, SECTION 70A. https://library.partnertax.ai/us-sc/stat/12-21-6000 1993 Act No. 164, Part II, SECTION 70A. https://library.partnertax.ai/us-sc/stat/12-21-6010 1993 Act No. 164, Part II, SECTION 70A. https://library.partnertax.ai/us-sc/stat/12-21-6020 1993 Act No. 164, Part II, SECTION 70A. https://library.partnertax.ai/us-sc/stat/12-21-6030 1993 Act No. 164, Part II, SECTION 70A. https://library.partnertax.ai/us-sc/stat/12-21-6040 1993 Act No. 164, Part II, SECTION 70A. https://library.partnertax.ai/us-sc/stat/12-21-6050 1993 Act No. 164, Part II, SECTION 70A. https://library.partnertax.ai/us-sc/stat/12-21-6510 1997 Act No. 109, SECTION 1. https://library.partnertax.ai/us-sc/stat/12-21-6520 1997 Act No. 109, SECTION 1; 2006 Act No. 384, SECTION 22.C, eff June 14, 2006; 2006 Act No. 386, SECTION 48.C, eff June 14, 2006; 2007 Act No. 116, SECTION 3.A, eff June 28, 2007, applicable for tax years beginning after 2007. Editor's Note 1997 Act No. 109, SECTION 4, provides as follows: "SECTION 4. This act is effective with respect to projects with investment periods, as defined in Section 12-21-6520(10) of the 1976 Code as added by this act, ending after December 31, 1996." https://library.partnertax.ai/us-sc/stat/12-21-6530 1997 Act No. 109, SECTION 1. https://library.partnertax.ai/us-sc/stat/12-21-6540 1997 Act No. 109, SECTION 1; 2007 Act No. 116, SECTION 4, eff June 28, 2007, applicable for tax years beginning after 2007. https://library.partnertax.ai/us-sc/stat/12-21-6550 1997 Act No. 109, SECTION 1; 2005 Act No. 145, SECTION 24.A, eff July 1, 2005. https://library.partnertax.ai/us-sc/stat/12-21-6560 1997 Act No. 109, SECTION 1. https://library.partnertax.ai/us-sc/stat/12-21-6570 1997 Act No. 109, SECTION 1. https://library.partnertax.ai/us-sc/stat/12-21-6580 1997 Act No. 109, SECTION 1; 1998 Act No. 432, SECTION 10. https://library.partnertax.ai/us-sc/stat/12-21-6590 2006 Act No. 384, SECTION 22.D, eff June 14, 2006; 2006 Act No. 386, SECTION 48.D, eff June 14, 2006; 2007 Act No. 116, SECTION 3.B, eff June 28, 2007, applicable for tax years beginning after 2007. Editor's Note Identical versions of this section were added by both 2006 acts. South Carolina Legislative Services Agency * 223 Blatt Building * 1105 Pendleton Street * Columbia, SC 29201 Disclaimer * Policies * Photo Credits * Contact Us Legislative Services Agency h t t p : / / w w w . s c s t a t https://library.partnertax.ai/us-sc/stat/12-22-10 1999 Act No. 125, SECTION 10. Editor's Note See Editor's Note at the beginning of this Chapter, relating to repeal by necessary implication, effective July 1, 2000. Editor's Note See Editor's Note at the beginning of this Chapter. https://library.partnertax.ai/us-sc/stat/12-22-730 1999 Act No. 125, SECTION 10. Editor's Note See Editor's Note at the beginning of this Chapter, relating to repeal by necessary implication, effective July 1, 2000. https://library.partnertax.ai/us-sc/stat/12-22-740 1999 Act No. 125, SECTION 10. Editor's Note See Editor's Note at the beginning of this Chapter, relating to repeal by necessary implication, effective July 1, 2000. Editor's Note See Editor's Note at the beginning of this Chapter, relating to repeal by necessary implication, effective July 1, 2000. https://library.partnertax.ai/us-sc/stat/12-22-910 1999 Act No. 125, SECTION 10. Editor's Note See Editor's Note at the beginning of this Chapter. https://library.partnertax.ai/us-sc/stat/12-22-920 1999 Act No. 125, SECTION 10. Editor's Note See Editor's Note at the beginning of this Chapter. https://library.partnertax.ai/us-sc/stat/12-22-930 1999 Act No. 125, SECTION 10. Editor's Note See Editor's Note at the beginning of this Chapter. https://library.partnertax.ai/us-sc/stat/12-22-940 1999 Act No. 125, SECTION 10. Editor's Note See Editor's Note at the beginning of this Chapter. https://library.partnertax.ai/us-sc/stat/12-22-950 1999 Act No. 125, SECTION 10. Editor's Note See Editor's Note at the beginning of this Chapter. https://library.partnertax.ai/us-sc/stat/12-22-960 1999 Act No. 125, SECTION 10. Editor's Note See Editor's Note at the beginning of this Chapter. https://library.partnertax.ai/us-sc/stat/12-22-970 1999 Act No. 125, SECTION 10. Editor's Note See Editor's Note at the beginning of this Chapter. https://library.partnertax.ai/us-sc/stat/12-22-980 1999 Act No. 125, SECTION 10. Editor's Note See Editor's Note at the beginning of this Chapter. https://library.partnertax.ai/us-sc/stat/12-22-990 1999 Act No. 125, SECTION 10. Editor's Note See Editor's Note at the beginning of this Chapter. https://library.partnertax.ai/us-sc/stat/12-22-1000 1999 Act No. 125, SECTION 10. Editor's Note See Editor's Note at the beginning of this Chapter. https://library.partnertax.ai/us-sc/stat/12-22-1010 1999 Act No. 125, SECTION 10. Editor's Note See Editor's Note at the beginning of this Chapter. https://library.partnertax.ai/us-sc/stat/12-22-1040 1999 Act No. 125, SECTION 10. Editor's Note See Editor's Note at the beginning of this Chapter. https://library.partnertax.ai/us-sc/stat/12-22-1050 1999 Act No. 125, SECTION 10. Editor's Note See Editor's Note at the beginning of this Chapter. https://library.partnertax.ai/us-sc/stat/12-22-1060 1999 Act No. 125, SECTION 10. Editor's Note See Editor's Note at the beginning of this Chapter. https://library.partnertax.ai/us-sc/stat/12-22-1070 1999 Act No. 125, SECTION 10. Editor's Note See Editor's Note at the beginning of this Chapter. https://library.partnertax.ai/us-sc/stat/12-22-1080 1999 Act No. 125, SECTION 10. Editor's Note See Editor's Note at the beginning of this Chapter. South Carolina Legislative Services Agency * 223 Blatt Building * 1105 Pendleton Street * Columbia, SC 29201 Disclaimer * Policies * Photo Credits * Contact Us Legislative Services Agency h t t p : / / w w w . s c s t a t e h o u s e . g o v https://library.partnertax.ai/us-sc/stat/12-23-10 1962 Code SECTION 65-901; 1952 Code SECTION 65-901; 1942 Code SECTION 2558; 1932 Code SECTION 2558; 1931 (37) 357; 1935 (39) 275; 1937 (40) 610; 1957 (50) 404; 1969 (56) 740; 1991 Act No. 171, Part II, SECTION 57B. https://library.partnertax.ai/us-sc/stat/12-23-20 1962 Code SECTION 65-902; 1952 Code SECTION 65-902; 1942 Code SECTION 2558; 1932 Code SECTION 2558; 1931 (37) 357; 1935 (39) 275; 1937 (40) 610; 1951 (47) 710; 1953 (48) 215; 1969 (56) 740; 2006 Act No. 335, SECTION 4.C, eff June 6, 2006; 2007 Act No. 110, SECTION 23.A, eff June 6, 2006; 2007 Act No. 116, SECTION 29.A, eff June 6, 2006. https://library.partnertax.ai/us-sc/stat/12-23-30 1962 Code SECTION 65-903; 1952 Code SECTION 65-903; 1951 (47) 710. Code Commissioner's Note At the direction of the Code Commissioner, references in this section to the offices of the former State Budget and Control Board, Office of the Governor, or other agencies, were changed to reflect the transfer of them to the Department of Administration or other entities, pursuant to the directive of the South Carolina Restructuring Act, 2014 Act No. 121, SECTION 5(D)(1), effective July 1, 2015. https://library.partnertax.ai/us-sc/stat/12-23-40 1962 Code SECTION 65-904; 1952 Code SECTION 65-904; 1942 Code SECTIONS 2558, 2559; 1932 Code SECTIONS 2558, 2559; 1931 (37) 357, 358; 1935 (39) 275; 1937 (40) 610. https://library.partnertax.ai/us-sc/stat/12-23-50 1962 Code SECTION 65-905; 1952 Code SECTION 65-905; 1942 Code SECTION 2559; 1932 Code SECTION 2559; 1931 (37) 358. https://library.partnertax.ai/us-sc/stat/12-23-60 1962 Code SECTION 65-906; 1952 Code SECTION 65-906; 1942 Code SECTION 2560; 1932 Code SECTION 2560; 1931 (37) 359; 1994 Act No. 516, SECTION 35. https://library.partnertax.ai/us-sc/stat/12-23-90 1962 Code SECTION 65-909; 1952 Code SECTION 65-909; 1942 Code SECTION 2560; 1932 Code SECTION 2560; 1931 (37) 359. https://library.partnertax.ai/us-sc/stat/12-23-120 1962 Code SECTION 65-913; 1952 Code SECTION 65-913; 1942 Code SECTION 2563; 1932 Code SECTION 2564; 1931 (37) 361. https://library.partnertax.ai/us-sc/stat/12-23-130 1969 (56) 740. https://library.partnertax.ai/us-sc/stat/12-23-210 1962 Code SECTION 65-921; 1952 Code SECTION 65-921; 1942 Code SECTION 7241-3; 1932 Code SECTION 7436; Civ. C. '22 SECTION 4548; 1920 (31) 921. https://library.partnertax.ai/us-sc/stat/12-23-220 1962 Code SECTION 65-922; 1952 Code SECTION 65-922; 1942 Code SECTION 7241-2; 1932 Code SECTION 7385; 1924 (33) 985. https://library.partnertax.ai/us-sc/stat/12-23-310 1962 Code SECTION 65-941; 1952 Code SECTION 65-941; 1947 (45) 322; 1948 (45) 1734; 1960 (51) 1646; 1993 Act No. 181, SECTION 154. https://library.partnertax.ai/us-sc/stat/12-23-410 1962 Code SECTION 65-961; 1952 Code SECTION 65-961; 1942 Code SECTION 6322; 1932 Code SECTION 6322; Civ. C. '22 SECTION 5170; Civ. C. '12 SECTION 3426; Civ. C. '02 SECTION 2315; G. S. 1754; R. S. 1866; 1813 (5) 711. https://library.partnertax.ai/us-sc/stat/12-23-420 1962 Code SECTION 65-962; 1952 Code SECTION 65-962; 1942 Code SECTION 6323; 1932 Code SECTION 6323; Civ. C. '22 SECTION 5171; Civ. C. '12 SECTION 3427; Civ. C. '02 SECTION 2316; G. S. 1755; R. S. 1867; 1843 (11) 246. https://library.partnertax.ai/us-sc/stat/12-23-430 1962 Code SECTION 65-963; 1952 Code SECTION 65-963; 1942 Code SECTION 6324; 1932 Code SECTION 6324; Civ. C. '22 SECTION 5172; Civ. C. '12 SECTION 3428; Civ. C. '02 SECTION 2317; G. S. 1756; R. S. 1868; 1835 (6) 532. https://library.partnertax.ai/us-sc/stat/12-23-440 1962 Code SECTION 65-965; 1952 Code SECTION 65-965; 1942 Code SECTION 6327; 1935 (39) 288. https://library.partnertax.ai/us-sc/stat/12-23-450 1962 Code SECTION 65-966; 1952 Code SECTION 65-966; 1942 Code SECTION 6327; 1935 (39) 288; 1962 (52) 2222. https://library.partnertax.ai/us-sc/stat/12-23-460 1962 Code SECTION 65-967; 1952 Code SECTION 65-967; 1942 Code SECTION 6327; 1935 (39) 288. https://library.partnertax.ai/us-sc/stat/12-23-470 1962 Code SECTION 65-972; 1952 Code SECTION 65-972; 1942 Code SECTION 6328; 1932 Code SECTION 6328; Civ. C. '22 SECTION 5176; Civ. C. '12 SECTION 3432; Civ. C. '02 SECTION 2320; G. S. 1760; R. S. 1871; 1875 (15) 845. https://library.partnertax.ai/us-sc/stat/12-23-810 1989 Act No. 189, Part II, SECTION 35I; 1991 Act No. 105, SECTION 1; 1992 Act No. 501, Part II SECTION 19A; 1998 Act 419, Part II, SECTION 41A; 1999 Act No. 100, Part II, SECTION 7; 2006 Act No. 386, SECTION 15, eff June 14, 2006. https://library.partnertax.ai/us-sc/stat/12-23-815 1992 Act No. 361, SECTION 40; 1993 Act No. 181, SECTION 155; 1998 Act No. 419, Part II, SECTION 41B. Code Commissioner's Note At the direction of the Code Commissioner, references in this section to the offices of the former State Budget and Control Board, Office of the Governor, or other agencies, were changed to reflect the transfer of them to the Department of Administration or other entities, pursuant to the directive of the South Carolina Restructuring Act, 2014 Act No. 121, SECTION 5(D)(1) https://library.partnertax.ai/us-sc/stat/12-23-820 1989 Act No. 189, Part II, SECTION 35I; 1993 Act No. 181, SECTION 156. https://library.partnertax.ai/us-sc/stat/12-23-830 1989 Act No. 189, Part II, SECTION 35I; 1991 Act No. 105, SECTION 2; 1992 Act No. 361, SECTION 41; 1993 Act No. 181, SECTION 157; 2006 Act No. 386, SECTION 16, eff June 14, 2006. https://library.partnertax.ai/us-sc/stat/12-23-840 1989 Act No. 189, Part II, SECTION 35I; 2006 Act No. 386, SECTION 17, eff June 14, 2006. South Carolina Legislative Services Agency * 223 Blatt Building * 1105 Pendleton Street * Columbia, SC 29201 Disclaimer * Policies * Photo Credits * Contact Us Legislative Services Agency h t t p : / / w w w . s c s t a t e h o u s e . g o v https://library.partnertax.ai/us-sc/stat/12-24-10 1996 Act No. 458, Part II, SECTION 57A; 2006 Act No. 323, SECTION 1, eff June 2, 2006; 2008 Act No. 292, SECTION 1, eff June 11, 2008. https://library.partnertax.ai/us-sc/stat/12-24-20 1996 Act No. 458, Part II, SECTION 57A; 1997 Act No. 73, SECTION 1. https://library.partnertax.ai/us-sc/stat/12-24-30 1996 Act No. 458, Part II, SECTION 57A; 1997 Act No. 73, SECTION 2. https://library.partnertax.ai/us-sc/stat/12-24-40 1996 Act No. 458, Part II, SECTION 57A; 1997 Act No. 73, SECTION 3; 1998 Act No. 324, SECTION 1; 2000 Act No. 395, SECTION 1, eff July 20, 2000; 2001 Act No. 89, SECTION 1, eff July 20, 2001, applicable to sales or deeds made or recorded after that date; 2014 Act No. 259 (S.437), SECTION 4.B, eff June 9, 2014. Editor's Note 2000 Act No. 395, SECTION 3 provides: "This act takes effect upon approval by the Governor, and Section 1 applies with respect to deeds recorded on and after that date." 2014 https://library.partnertax.ai/us-sc/stat/12-24-50 1996 Act No. 458, Part II, SECTION 57A; 1997 Act No. 34, SECTION 1. https://library.partnertax.ai/us-sc/stat/12-24-60 1996 Act No. 458, Part II, SECTION 57A; 1997 Act No. 34, SECTION 1. https://library.partnertax.ai/us-sc/stat/12-24-70 1996 Act No. 458, Part II, SECTION 57A; 1997 Act No. 24, SECTION 2; 1997 Act No. 34, SECTION 1; 1997 Act No. 73, SECTION 4; 2006 Act No. 323, SECTION 2, eff June 2, 2006. https://library.partnertax.ai/us-sc/stat/12-24-80 1996 Act No. 458, Part II, SECTION 57A; 1997 Act No. 34, SECTION 1. https://library.partnertax.ai/us-sc/stat/12-24-90 1996 Act No. 458, Part II, SECTION 57A. https://library.partnertax.ai/us-sc/stat/12-24-95 Former Section, titled State deed recording fee credited to South Carolina Conservation Bank Trust Fund, had the following history: 2002 Act No. 200, SECTION 3, eff April 10, 2002. Repealed by 2018 Act No. 224, SECTION 6.A, eff July 1, 2018. https://library.partnertax.ai/us-sc/stat/12-24-97 Former Section, titled Starting date for transfers on which fee based, had the following history: 2002 Act No. 200, SECTION 4, eff April 10, 2002. Repealed by 2018 Act No. 224, SECTION 6.A, eff July 1, 2018. https://library.partnertax.ai/us-sc/stat/12-24-100 1996 Act No. 458, Part II, SECTION 57A; 1997 Act No. 34, SECTION 1. https://library.partnertax.ai/us-sc/stat/12-24-110 1996 Act No. 458, Part II, SECTION 57A. https://library.partnertax.ai/us-sc/stat/12-24-120 1996 Act No. 458, Part II, SECTION 57A; 1997 Act No. 34, SECTION 1. https://library.partnertax.ai/us-sc/stat/12-24-130 1996 Act No. 458, Part II, SECTION 57A. https://library.partnertax.ai/us-sc/stat/12-24-140 1996 Act No. 458, Part II, SECTION 57A; 1997 Act No. 34, SECTION 1. https://library.partnertax.ai/us-sc/stat/12-24-150 1996 Act No. 458, Part II, SECTION 57A; 1997 Act No. 34, SECTION 1. https://library.partnertax.ai/us-sc/stat/12-24-160 2016 Act No. 270 (S.667), SECTION 9, eff January 1, 2017. South Carolina Legislative Services Agency * 223 Blatt Building * 1105 Pendleton Street * Columbia, SC 29201 Disclaimer * Policies * Photo Credits * Contact Us Legislative Services Agency h t t p : / / w w w . s c s t a t e h o u s e . g o v https://library.partnertax.ai/us-sc/stat/12-28-110 1995 Act No. 136, SECTION 2; 2006 Act No. 386, SECTIONS 18.A, 18.B, eff July 1, 2006; 2006 Act No. 386, SECTIONS 36.C.1, 36.C.2, eff June 14, 2006; 2007 Act No. 83, SECTION 17, eff June 19, 2007; 2016 Act No. 160 (H.4328), SECTION 5, eff April 21, 2016; 2016 Act No. 269 (S.1122), SECTIONS 1.A-1.C, eff June 6, 2016. Effect of Amendment 2016 Act No. 160, SECTION 5, added (73) and (74), relating to diesel gallon equivalent and gasoline gallon equivalent. 2016 Act No. 269, SECTION 1.A-1.C, in (1), t https://library.partnertax.ai/us-sc/stat/12-28-120 2016 Act No. 160 (H.4328), SECTION 6, eff April 21, 2016. https://library.partnertax.ai/us-sc/stat/12-28-310 1995 Act No. 136, SECTION 2; 1996 Act No. 461, SECTION 4A; 2005 Act No. 161, SECTION 25.A, eff June 9, 2005; 2006 Act No. 386, SECTION 18.C, eff July 1, 2006; 2017 Act No. 40 (H.3516), SECTION 2, eff July 1, 2017. Effect of Amendment 2017 Act No. 40, SECTION 2, added (D), providing that the department shall phase-in an increase of twelve cents on the user fee over six years. https://library.partnertax.ai/us-sc/stat/12-28-320 1995 Act No. 136, SECTION 2. https://library.partnertax.ai/us-sc/stat/12-28-330 1995 Act No. 136, SECTION 2; 2005 Act No. 161, SECTION 25.B, eff June 9, 2005; 2006 Act No. 386, SECTION 18.D, eff July 1, 2006. https://library.partnertax.ai/us-sc/stat/12-28-340 2008 Act No. 338, SECTION 3, eff June 25, 2008. https://library.partnertax.ai/us-sc/stat/12-28-350 2016 Act No. 270 (S.667), SECTION 10, eff January 1, 2017. https://library.partnertax.ai/us-sc/stat/12-28-510 1995 Act No. 136, SECTION 2. https://library.partnertax.ai/us-sc/stat/12-28-520 1995 Act No. 136, SECTION 2. https://library.partnertax.ai/us-sc/stat/12-28-530 Former Section, titled Increase in user fee rate, had the following history: 1995 Act No. 136, SECTION 2. Repealed by 2017 Act No. 40, SECTION 10, eff July 1, 2017. https://library.partnertax.ai/us-sc/stat/12-28-710 1995 Act No. 136, SECTION 2; 1996 Act No. 456, SECTION 15; 1996 Act No. 461, SECTION 4CC, DD; 1998 Act No. 442, SECTION 1. https://library.partnertax.ai/us-sc/stat/12-28-720 1995 Act No. 136, SECTION 2; 1996 Act No. 461, SECTION 4B. https://library.partnertax.ai/us-sc/stat/12-28-730 1995 Act No. 136, SECTION 2. https://library.partnertax.ai/us-sc/stat/12-28-740 1995 Act No. 136, SECTION 2; 1996 Act No. 461, SECTION 4C; 2005 Act No. 145, SECTION 25, eff June 7, 2005. https://library.partnertax.ai/us-sc/stat/12-28-750 1995 Act No. 136, SECTION 2. https://library.partnertax.ai/us-sc/stat/12-28-760 1995 Act No. 136, SECTION 2. https://library.partnertax.ai/us-sc/stat/12-28-770 1995 Act No. 136, SECTION 2. https://library.partnertax.ai/us-sc/stat/12-28-780 1995 Act No. 136, SECTION 2. https://library.partnertax.ai/us-sc/stat/12-28-785 1995 Act No. 136, SECTION 2. https://library.partnertax.ai/us-sc/stat/12-28-790 1995 Act No. 136, SECTION 2; 2006 Act No. 386, SECTION 18.E, eff July 1, 2006. https://library.partnertax.ai/us-sc/stat/12-28-795 1995 Act No. 136, SECTION 2; 1996 Act No. 456, SECTION 1; 1996 Act No. 461, SECTION 4D. https://library.partnertax.ai/us-sc/stat/12-28-905 1995 Act No. 136, SECTION 2; 1996 Act No. 461, SECTION 4E. https://library.partnertax.ai/us-sc/stat/12-28-910 1995 Act No. 136, SECTION 2. https://library.partnertax.ai/us-sc/stat/12-28-915 1995 Act No. 136, SECTION 2; 1996 Act No. 461, SECTION 4F. https://library.partnertax.ai/us-sc/stat/12-28-920 1995 Act No. 136, SECTION 2. https://library.partnertax.ai/us-sc/stat/12-28-925 1995 Act No. 136, SECTION 2; 1996 Act No. 461, SECTION 4G. https://library.partnertax.ai/us-sc/stat/12-28-930 1995 Act No. 136, SECTION 2. https://library.partnertax.ai/us-sc/stat/12-28-935 1995 Act No. 136, SECTION 2; 1996 Act No. 461, SECTION 4H. https://library.partnertax.ai/us-sc/stat/12-28-940 1995 Act No. 136, SECTION 2; 1996 Act No. 461, SECTION 4I; 2003 Act No. 69, SECTION 3.I, eff June 18, 2003. https://library.partnertax.ai/us-sc/stat/12-28-945 1995 Act No. 136, SECTION 2. https://library.partnertax.ai/us-sc/stat/12-28-950 1995 Act No. 136, SECTION 2. https://library.partnertax.ai/us-sc/stat/12-28-955 1995 Act No. 136, SECTION 2. https://library.partnertax.ai/us-sc/stat/12-28-960 1995 Act No. 136, SECTION 2. https://library.partnertax.ai/us-sc/stat/12-28-965 1995 Act No. 136, SECTION 2. https://library.partnertax.ai/us-sc/stat/12-28-970 1995 Act No. 136, SECTION 2; 1996 Act No. 461, SECTION 4J; 2006 Act No. 386, SECTIONS 18.F, 18.G, eff July 1, 2006. https://library.partnertax.ai/us-sc/stat/12-28-975 1995 Act No. 136, SECTION 2; 2006 Act No. 386, SECTION 18.H, eff July 1, 2006. https://library.partnertax.ai/us-sc/stat/12-28-980 1995 Act No. 136, SECTION 2. https://library.partnertax.ai/us-sc/stat/12-28-985 1995 Act No. 136, SECTION 2. Editor's Note Section 12-28-530 was repealed by 2017 Act No. 40, SECTION 10, effective July 1, 2017. https://library.partnertax.ai/us-sc/stat/12-28-990 1995 Act No. 136, SECTION 2; 2006 Act No. 386, SECTION 18.I, eff July 1, 2006; 2006 Act No. 386, SECTION 36.D, eff June 14, 2006. https://library.partnertax.ai/us-sc/stat/12-28-1910 1995 Act No. 136, SECTION 2; 2000 Act No. 399, SECTION 3(P)(1), eff August 17, 2000. https://library.partnertax.ai/us-sc/stat/12-28-1920 1995 Act No. 136, SECTION 2. https://library.partnertax.ai/us-sc/stat/12-28-1930 1995 Act No. 136, SECTION 2. https://library.partnertax.ai/us-sc/stat/12-28-1940 1995 Act No. 136, SECTION 2. https://library.partnertax.ai/us-sc/stat/12-28-2110 1995 Act No. 136, SECTION 2; 1996 Act No. 461, SECTION 4W. https://library.partnertax.ai/us-sc/stat/12-28-2310 1995 Act No. 136, SECTION 2. https://library.partnertax.ai/us-sc/stat/12-28-2315 1995 Act No. 136, SECTION 2. https://library.partnertax.ai/us-sc/stat/12-28-2320 1995 Act No. 136, SECTION 2. https://library.partnertax.ai/us-sc/stat/12-28-2325 1995 Act No. 136, SECTION 2. https://library.partnertax.ai/us-sc/stat/12-28-2330 1995 Act No. 136, SECTION 2. https://library.partnertax.ai/us-sc/stat/12-28-2335 1995 Act No. 136, SECTION 2. https://library.partnertax.ai/us-sc/stat/12-28-2340 1995 Act No. 136, SECTION 2. https://library.partnertax.ai/us-sc/stat/12-28-2345 1995 Act No. 136, SECTION 2. https://library.partnertax.ai/us-sc/stat/12-28-2350 1995 Act No. 136, SECTION 2. https://library.partnertax.ai/us-sc/stat/12-28-2355 1995 Act No. 136, SECTION 2; 2005 Act No. 176, SECTION 2, eff June 14, 2005; 2017 Act No. 40 (H.3516), SECTION 9, eff July 1, 2017. Effect of Amendment 2017 Act No. 40, SECTION 9, amended (C), deleting a provision that credited the Department of Agriculture with ten percent of the revenues. https://library.partnertax.ai/us-sc/stat/12-28-2360 1995 Act No. 136, SECTION 2; 1996 Act No. 456, SECTION 2; 1996 Act No. 461, SECTION 4X. https://library.partnertax.ai/us-sc/stat/12-28-2365 1995 Act No. 136, SECTION 2. https://library.partnertax.ai/us-sc/stat/12-28-2370 1995 Act No. 136, SECTION 2. https://library.partnertax.ai/us-sc/stat/12-28-2375 1995 Act No. 136, SECTION 2. https://library.partnertax.ai/us-sc/stat/12-28-2380 1995 Act No. 136, SECTION 2; 1996 Act No. 461, SECTION 4Y. https://library.partnertax.ai/us-sc/stat/12-28-2385 1995 Act No. 136, SECTION 2. https://library.partnertax.ai/us-sc/stat/12-28-2520 1995 Act No. 136, SECTION 2; 1996 Act No. 461, SECTION 4Z. https://library.partnertax.ai/us-sc/stat/12-28-2710 1995 Act No. 136, SECTION 2. https://library.partnertax.ai/us-sc/stat/12-28-2720 1995 Act No. 136, SECTION 2; 1996 Act No. 458, Part II, SECTION 5A. https://library.partnertax.ai/us-sc/stat/12-28-2725 1996 Act No. 458, Part II, SECTION 55A; 2005 Act No. 164, SECTION 14, eff June 10, 2005. https://library.partnertax.ai/us-sc/stat/12-28-2730 1995 Act No. 136, SECTION 2; 1996 Act No. 458, Part II, SECTION 10A; 2002 Act No. 187, SECTION 1, eff March 12, 2002. https://library.partnertax.ai/us-sc/stat/12-28-2740 1995 Act No. 136, SECTION 2; 1997 Act No. 117, SECTION 1; 1997 Act No. 155, Part II, SECTION 50A; 1997 Act No. 155, Part II, SECTION 51A; 2002 Act No. 253, SECTION 4, eff May 14, 2002; 2002 Act No. 293, SECTION 1, eff June 3, 2002; 2004 Act No. 215, SECTION 1, eff April 27, 2004; 2017 Act No. 40 (H.3516), SECTIONS 11, 13, eff July 1, 2017; 2020 Act No. 162 (H.5030), SECTION 1, eff September 28, 2020. Code Commissioner's Note At the direction of the Code Commissioner, references in this section t https://library.partnertax.ai/us-sc/stat/12-28-2750 1995 Act No. 136, SECTION 2. https://library.partnertax.ai/us-sc/stat/12-28-2910 1995 Act No. 136, SECTION 2; 1995 Act No. 145, Part II, SECTION 49C; 2005 Act No. 176, SECTION 3, eff June 14, 2005; 2010 Act No. 290, SECTION 29, eff January 1, 2011. https://library.partnertax.ai/us-sc/stat/12-28-2915 2005 Act No. 176, SECTION 4, eff June 14, 2005. https://library.partnertax.ai/us-sc/stat/12-28-2920 1995 Act No. 136, SECTION 2; 1996 Act No. 458, Part II, SECTION 92B. https://library.partnertax.ai/us-sc/stat/12-28-2930 1995 Act No. 136, SECTION 2. https://library.partnertax.ai/us-sc/stat/12-28-2940 2000 Act No. 399, SECTION 3(P)(2), eff August 17, 2000. South Carolina Legislative Services Agency * 223 Blatt Building * 1105 Pendleton Street * Columbia, SC 29201 Disclaimer * Policies * Photo Credits * Contact Us Legislative Services Agency h t t p : / / w w w . s c s t a t e h o u s e . g o v https://library.partnertax.ai/us-sc/stat/12-33-10 1962 Code SECTION 65-1251; 1952 Code SECTION 65-1251; 1945 (44) 337. https://library.partnertax.ai/us-sc/stat/12-33-20 1962 Code SECTION 65-1252; 1952 Code SECTION 65-1252; 1945 (44) 337. https://library.partnertax.ai/us-sc/stat/12-33-30 1962 Code SECTION 65-1255; 1952 Code SECTION 65-1255; 1951 (47) 710; 1962 (52) 1741; 1967 (55) 719; 1991 Act No. 171, Part II, SECTION 22H. https://library.partnertax.ai/us-sc/stat/12-33-40 1962 Code SECTION 65-1256; 1952 Code SECTION 65-1256; 1951 (47) 710. https://library.partnertax.ai/us-sc/stat/12-33-50 1962 Code SECTION 65-1257; 1952 Code SECTION 65-1257; 1945 (44) 337; 1991 Act No. 171, Part II, SECTION 22I. https://library.partnertax.ai/us-sc/stat/12-33-60 1962 Code SECTION 65-1258; 1963 (53) 164. https://library.partnertax.ai/us-sc/stat/12-33-70 1962 Code SECTION 4-6; 1952 Code SECTION 4-6; 1945 (44) 337; 1993 Act No. 181, SECTION 190. https://library.partnertax.ai/us-sc/stat/12-33-210 1962 Code SECTION 65-1261; 1952 Code SECTIONS 65-1261, 65-1262; 1945 (44) 337; 1951 (47) 723; 1956 (49) 1841; 1982 Act No. 466, Part II, SECTION 12A; 1992 Act No. 501, Part II, SECTION 8A; 1995 Act No. 144, SECTION 1; 2003 Act No. 40, SECTION 1.B, eff June 2, 2003; 2007 Act No. 96, SECTION 1, eff June 15, 2007; 2009 Act No. 11, SECTION 2, eff May 6, 2009. https://library.partnertax.ai/us-sc/stat/12-33-230 1962 Code SECTION 65-1265; 1952 Code SECTION 65-1265; 1945 (44) 337; 1976 Act No. 646, SECTION 1. https://library.partnertax.ai/us-sc/stat/12-33-240 1962 Code SECTION 65-1266; 1952 Code SECTION 65-1266; 1945 (44) 337; 1951 (47) 723; 1976 Act No. 646, SECTION 2. https://library.partnertax.ai/us-sc/stat/12-33-245 1996 Act No. 415, SECTION 3; 1999 Act No. 100, Part II, SECTION 10; 2005 Act No. 139, SECTION 3, eff January 1, 2006; 2006 Act No. 386, SECTION 19.A, eff June 14, 2006; 2007 Act No. 36, SECTION 1, eff June 7, 2007; 2008 Act No. 287, SECTIONS 1.A, 3, eff June 11, 2008. Editor's Note 2008 Act No. 287, SECTION 1.B provides as follows: "This section [amending subsection (C)] takes effect upon approval by the Governor and first applies for excise tax revenues distributed for fiscal year 2007-2008." https://library.partnertax.ai/us-sc/stat/12-33-250 1962 Code SECTION 65-1266.1; 1969 (56) 444. https://library.partnertax.ai/us-sc/stat/12-33-260 1962 Code SECTION 65-1271; 1952 Code SECTION 65-1271; 1945 (44) 337. https://library.partnertax.ai/us-sc/stat/12-33-410 1962 Code SECTION 65-1281; 1952 Code SECTION 65-1281; 1951 (47) 710; 1956 (49) 1841; 1983 Act No. 151, Part II, SECTION 22A; 1984 Act No. 512, Part II, SECTION 41. https://library.partnertax.ai/us-sc/stat/12-33-420 1962 Code SECTION 65-1281.1; 1969 (56) 444, 653; 1972 (57) 3013; 1973 (58) 623; 1983 Act No. 151, Part II, SECTION 22B; 1984 Act No. 512, Part II, SECTION 41; 1993 Act No. 181, SECTION 191. https://library.partnertax.ai/us-sc/stat/12-33-425 1976 Act No. 709, Part II, SECTION 13. https://library.partnertax.ai/us-sc/stat/12-33-430 1962 Code SECTION 65-1282; 1952 Code SECTION 65-1282; 1951 (47) 710; 1973 (58) 150; 1976 Act No. 646, SECTION 3. https://library.partnertax.ai/us-sc/stat/12-33-440 1962 Code SECTION 65-1283; 1952 Code SECTION 65-1283; 1951 (47) 710; 1956 (49) 1841. https://library.partnertax.ai/us-sc/stat/12-33-450 1962 Code SECTION 65-1284; 1952 Code SECTION 65-1284; 1951 (47) 710; 1956 (49) 1841; 1983 Act No. 24, SECTION 5; 1992 Act No. 501, Part II, SECTION 34C. https://library.partnertax.ai/us-sc/stat/12-33-460 1962 Code SECTION 65-1285; 1952 Code SECTION 65-1285; 1951 (47) 710; 1956 (49) 1841; 1962 (52) 2165; 1983 Act No. 151, Part II, SECTION 22C; 1984 Act No. 512, Part II, SECTION 41. https://library.partnertax.ai/us-sc/stat/12-33-470 1962 Code SECTION 65-1286; 1952 Code SECTION 65-1286; 1951 (47) 710; 1956 (49) 1841. https://library.partnertax.ai/us-sc/stat/12-33-475 1996 Act No. 415, SECTION 4. https://library.partnertax.ai/us-sc/stat/12-33-480 1962 Code SECTION 65-1286.1; 1962 (52) 2165; 1983 Act No. 24 SECTION 6; 1993 Act No. 181, SECTION 192. https://library.partnertax.ai/us-sc/stat/12-33-485 1984 Act No. 512, Part II, SECTION 65A; 1993 Act No. 181, SECTION 193. https://library.partnertax.ai/us-sc/stat/12-33-490 1962 Code SECTION 65-1288; 1952 Code SECTION 65-1288; 1951 (47) 710. https://library.partnertax.ai/us-sc/stat/12-33-500 1962 Code SECTION 65-1289; 1952 Code SECTION 65-1289; 1951 (47) 710. https://library.partnertax.ai/us-sc/stat/12-33-610 1962 Code SECTION 65-1302; 1955 (49) 239. https://library.partnertax.ai/us-sc/stat/12-33-620 1962 Code SECTION 65-1303; 1955 (49) 239; 1993 Act No. 181, SECTION 194. https://library.partnertax.ai/us-sc/stat/12-33-630 1962 Code SECTION 65-1304; 1955 (49) 239; 1993 Act No. 181, SECTION 195. South Carolina Legislative Services Agency * 223 Blatt Building * 1105 Pendleton Street * Columbia, SC 29201 Disclaimer * Policies * Photo Credits * Contact Us Legislative Services Agency h t t p : / / w w w . s c s t a t e h o u s e . g o v https://library.partnertax.ai/us-sc/stat/12-35-10 2002 Act No. 334, SECTION 6, eff June 24, 2002. https://library.partnertax.ai/us-sc/stat/12-35-20 2002 Act No. 334, SECTION 6, eff June 24, 2002. https://library.partnertax.ai/us-sc/stat/12-35-30 2002 Act No. 334, SECTION 6, eff June 24, 2002. https://library.partnertax.ai/us-sc/stat/12-35-50 2002 Act No. 334, SECTION 6, eff June 24, 2002. https://library.partnertax.ai/us-sc/stat/12-35-60 2002 Act No. 334, SECTION 6, eff June 24, 2002. https://library.partnertax.ai/us-sc/stat/12-35-70 2002 Act No. 334, SECTION 6, eff June 24, 2002. https://library.partnertax.ai/us-sc/stat/12-35-80 2002 Act No. 334, SECTION 6, eff June 24, 2002. https://library.partnertax.ai/us-sc/stat/12-35-90 2002 Act No. 334, SECTION 6, eff June 24, 2002. https://library.partnertax.ai/us-sc/stat/12-35-100 2002 Act No. 334, SECTION 6, eff June 24, 2002. South Carolina Legislative Services Agency * 223 Blatt Building * 1105 Pendleton Street * Columbia, SC 29201 Disclaimer * Policies * Photo Credits * Contact Us Legislative Services Agency h t t p : / / w w w . s c s t a t e h o u s e . g o v https://library.partnertax.ai/us-sc/stat/12-36-5 1990 Act No. 612, Part II, SECTION 74A. https://library.partnertax.ai/us-sc/stat/12-36-10 1990 Act No. 612, Part II, SECTION 74A. https://library.partnertax.ai/us-sc/stat/12-36-20 1990 Act No. 612, Part II, SECTION 74A. https://library.partnertax.ai/us-sc/stat/12-36-30 1990 Act No. 612, Part II, SECTION 74A; 1995 Act No. 61, SECTION 3. https://library.partnertax.ai/us-sc/stat/12-36-40 1990 Act No. 612, Part II, SECTION 74A. https://library.partnertax.ai/us-sc/stat/12-36-50 1990 Act No. 612, Part II, SECTION 74A. https://library.partnertax.ai/us-sc/stat/12-36-60 1990 Act No. 612, Part II, SECTION 74A; 1995 Act No. 145, Part II, SECTION 104A. https://library.partnertax.ai/us-sc/stat/12-36-70 1990 Act No. 612, Part II, SECTION 74A; 1996 Act No. 458, Part II, SECTION 60A; 2019 Act No. 21 (S.214), SECTION 3, eff April 26, 2019. Editor's Note 2019 Act No. 21, SECTION 1, provides as follows: "SECTION 1. The General Assembly finds: "(1) the South Carolina Sales and Use Tax Act requires any person engaged in business as a retailer to remit the sales and use tax on all retail sales of tangible personal property not otherwise excluded or exempted from the tax. This requirement applies to all https://library.partnertax.ai/us-sc/stat/12-36-71 2019 Act No. 21 (S.214), SECTION 2, eff April 26, 2019. Editor's Note 2019 Act No. 21, SECTION 1, provides as follows: "SECTION 1. The General Assembly finds: "(1) the South Carolina Sales and Use Tax Act requires any person engaged in business as a retailer to remit the sales and use tax on all retail sales of tangible personal property not otherwise excluded or exempted from the tax. This requirement applies to all retail sales of tangible personal property by the retailer, whether the tangibl https://library.partnertax.ai/us-sc/stat/12-36-75 1997 Act No. 155, Part II, SECTION 68B. https://library.partnertax.ai/us-sc/stat/12-36-80 1990 Act No. 612, Part II, SECTION 74A. https://library.partnertax.ai/us-sc/stat/12-36-90 1990 Act No. 612, Part II, SECTION 74A; 1993 Act No. 164, Part II, SECTION 105D; 1994 Act No. 427, SECTION 1; 1994 Act No. 497, Part II, SECTION 70C; 1996 Act No. 431, SECTION 36; 1999 Act No. 100, Part II, SECTION 30; 2001 Act No. 77, SECTION 2.A, eff July 20, 2001; 2001 Act No. 89, SECTION 23, eff September 1, 2001; 2001 Act No. 89, SECTION 63, eff July 20, 2001, applicable with respect to retail sales occurring on or after that date; 2004 Act No. 237, SECTION 1, eff May 24, 2004; 2005 Act No. https://library.partnertax.ai/us-sc/stat/12-36-100 1990 Act No. 612, Part II, SECTION 74A. https://library.partnertax.ai/us-sc/stat/12-36-110 1990 Act No. 612, Part II, SECTION 74A; 1993 Act No. 164, Part II, SECTION 105E; 1994 Act No. 497, Part II, SECTIONS 70D, 120; 1994 Act No. 516, SECTION 15; 1996 Act No. 431, SECTION 5; 1997 Act No. 46, SECTION 1. https://library.partnertax.ai/us-sc/stat/12-36-120 1990 Act No. 612, Part II, SECTION 74A; 1992 Act No. 361, SECTION 16(A); 1996 Act No. 431, SECTION 6. https://library.partnertax.ai/us-sc/stat/12-36-130 1990 Act No. 612, Part II, SECTION 74A; 2000 Act No. 283, SECTION 2(A), eff August 1, 2000; 2001 Act No. 89, SECTION 24, eff September 1, 2001; 2019 Act No. 21 (S.214), SECTION 5, eff April 26, 2019. Editor's Note 2019 Act No. 21, SECTION 1, provides as follows: "SECTION 1. The General Assembly finds: "(1) the South Carolina Sales and Use Tax Act requires any person engaged in business as a retailer to remit the sales and use tax on all retail sales of tangible personal property not otherwise ex https://library.partnertax.ai/us-sc/stat/12-36-140 1990 Act No. 612, Part II, SECTION 74A; 2000 Act No. 387, Part II, SECTION 63A, eff June 1, 2001; 2005 Act No. 145, SECTION 1.A, eff June 7, 2005. Editor's Note 2005 Act No. 145, SECTION 1.C, provides as follows: "This section takes effect for tax years beginning after 2005, but does not authorize or permit refunds of taxes paid." https://library.partnertax.ai/us-sc/stat/12-36-150 1990 Act No. 612, Part II, SECTION 74A. https://library.partnertax.ai/us-sc/stat/12-36-510 1990 Act No. 612, Part II, SECTION 74A; 1994 Act No. 383, SECTION 1; 1999 Act No. 114, SECTION 3H. https://library.partnertax.ai/us-sc/stat/12-36-511 2023 Act No. 38 (H.3681), SECTION 12, eff August 14, 2023. Editor's Note 2023 Act No. 38, SECTIONS 1, 3 to 4, and 13, provide as follows: "SECTION 1. This act may be cited as the 'Omnibus Tobacco Enforcement Act of 2023'." "SECTION 3. Laws, ordinances, or rules enacted by political subdivisions of this State prior to December 31, 2020, pertaining to ingredients, flavors, or licensing, related to the sale of cigarettes, electronic smoking devices, e-liquid, vapor products, tobacco products, or an https://library.partnertax.ai/us-sc/stat/12-36-520 1990 Act No. 612, Part II, SECTION 74A. https://library.partnertax.ai/us-sc/stat/12-36-540 1990 Act No. 612, Part II, SECTION 74A. https://library.partnertax.ai/us-sc/stat/12-36-550 1990 Act No. 612, Part II, SECTION 74A; 2000 Act No. 399, SECTION 3(F), eff August 17, 2000. https://library.partnertax.ai/us-sc/stat/12-36-560 1992 Act No. 361, SECTION 16(J). https://library.partnertax.ai/us-sc/stat/12-36-570 1992 Act No. 361, SECTION 16(J). https://library.partnertax.ai/us-sc/stat/12-36-910 1990 Act No. 612, Part II, SECTION 74A; 1992 Act No. 361, SECTION 16(B); 1995 Act No. 145, Part II, SECTION 105A; 2001 Act No. 89, SECTIONS 25, 26, eff September 1, 2001 [effective the first day of the second month following approval by the Governor (approved July 20, 2001)]; 2002 Act No. 334, SECTION 11, eff June 24, 2002; 2003 Act No. 69, SECTION 3.OO, eff June 18, 2003; 2005 Act No. 161, SECTION 19.B, eff October 1, 2005; 2005 Act No. 161, SECTION 30.B, eff September 1, 2005; 2006 Act No. 386 https://library.partnertax.ai/us-sc/stat/12-36-920 1990 Act No. 612, Part II, SECTION 74A; 1992 Act No. 361, SECTION 16(C); 1996 Act No. 458, Part II, SECTION 60B; 2004 Act No. 299, SECTION 4, eff July 1, 2004; 2005 Act No. 56, SECTION 2, eff May 9, 2005, applicable to taxable years beginning July 1, 2004; 2014 Act No. 172 (H.3561), SECTION 1, eff July 1, 2014; 2014 Act No. 259 (S.437), SECTION 3, eff June 9, 2014. Code Commissioner's Note At the direction of the Code Commissioner, the amendments to subsection (A) made by 2014 Act No. 172, SECTI https://library.partnertax.ai/us-sc/stat/12-36-922 2022 Act No. 237 (S.901), SECTION 3, eff June 22, 2022. https://library.partnertax.ai/us-sc/stat/12-36-930 1990 Act No. 612, Part II, SECTION 74A; 1992 Act No. 361, SECTION 16(D). https://library.partnertax.ai/us-sc/stat/12-36-940 1990 Act No. 612, Part II, SECTION 74A; 2001 Act No. 89, SECTION 27, eff July 20, 2001. https://library.partnertax.ai/us-sc/stat/12-36-950 1990 Act No. 612, Part II, SECTION 74A; 1991 Act No. 109, SECTION 9. https://library.partnertax.ai/us-sc/stat/12-36-1110 2006 Act No. 388, Pt I, SECTION 1.A, eff June 10, 2006. Editor's Note 2006 Act No. 388, Pt I, SECTION l.C, provides as follows: "The provisions of Section 4-10-350(F) and (G) of the 1976 Code apply mutatis mutandis with respect to the tax imposed pursuant to Article 11, Chapter 36, Title 12 of the 1976 Code as added by this section." 2006 Act No. 388, Pt I SECTION 4.D, provides as follows: "The imposition of the sales, use, and casual excise taxes imposed pursuant to Chapter 36 of Title 12 of th https://library.partnertax.ai/us-sc/stat/12-36-1120 2006 Act No. 388, Pt I, SECTION 1.A, eff June 10, 2006. https://library.partnertax.ai/us-sc/stat/12-36-1130 2006 Act No. 388, Pt I, SECTION 1.A, eff June 10, 2006. https://library.partnertax.ai/us-sc/stat/12-36-1310 1990 Act No. 612, Part II, SECTION 74A; 2001 Act No. 89, SECTION 28, eff July 20, 2001; 2002 Act No. 334, SECTION 12, eff June 24, 2002; 2003 Act No. 69, SECTION 3.W.1, eff June 18, 2003; 2005 Act No. 145, SECTION 28, eff June 7, 2005; 2005 Act No. 161, SECTION 19.C, eff October 1, 2005; 2005 Act No. 161, SECTIONS 30.C and 30.D, eff September 1, 2005; 2011 Act No. 32, SECTION 2.C, eff September 1, 2011. Editor's Note 2003 Act No. 69, SECTION 3.W.2, provides as follows: "2. This subsection takes https://library.partnertax.ai/us-sc/stat/12-36-1320 1990 Act No. 612, Part II, SECTION 74A. https://library.partnertax.ai/us-sc/stat/12-36-1330 1990 Act No. 612, Part II, SECTION 74A. https://library.partnertax.ai/us-sc/stat/12-36-1340 1990 Act No. 612, Part II, SECTION 74A; 1998 Act No. 432, SECTION 11; 2019 Act No. 21 (S.214), SECTION 6, eff April 26, 2019. Editor's Note 2019 Act No. 21, SECTION 1, provides as follows: "SECTION 1. The General Assembly finds: "(1) the South Carolina Sales and Use Tax Act requires any person engaged in business as a retailer to remit the sales and use tax on all retail sales of tangible personal property not otherwise excluded or exempted from the tax. This requirement applies to all retail sa https://library.partnertax.ai/us-sc/stat/12-36-1350 1990 Act No. 612, Part II, SECTION 74A. https://library.partnertax.ai/us-sc/stat/12-36-1360 1990 Act No. 612, Part II, SECTION 74A. https://library.partnertax.ai/us-sc/stat/12-36-1370 1990 Act No. 612, Part II, SECTION 74A; 1993 Act No. 181, SECTION 196. https://library.partnertax.ai/us-sc/stat/12-36-1710 1990 Act No. 612, Part II, SECTION 74A; 1993 Act No. 181, SECTION 197; 1994 Act No. 497, Part II, SECTION 121C; 1996 Act No. 431, SECTION 7; 1996 Act No. 459, SECTION 10; 2017 Act No. 40 (H.3516), SECTION 7.C, eff July 1, 2017. Effect of Amendment 2017 Act No. 40, SECTION 7.C, in (A), (B), and (D), deleted "motor vehicle, motorcycle," in seven places. https://library.partnertax.ai/us-sc/stat/12-36-1720 1990 Act No. 612, Part II, SECTION 74A. https://library.partnertax.ai/us-sc/stat/12-36-1730 1992 Act No. 361, SECTION 16(K). https://library.partnertax.ai/us-sc/stat/12-36-1740 1992 Act No. 361, SECTION 16(K). https://library.partnertax.ai/us-sc/stat/12-36-1910 2005 Act No. 161, SECTION 30.A, eff on the first full calendar day of the third month after approval (became law without the Governor's signature on June 9, 2005). https://library.partnertax.ai/us-sc/stat/12-36-1920 2005 Act No. 161, SECTION 30.A, eff on the first full calendar day of the third month after approval (became law without the Governor's signature on June 9, 2005). https://library.partnertax.ai/us-sc/stat/12-36-1930 2005 Act No. 161, SECTION 30.A, eff on the first full calendar day of the third month after approval (became law without the Governor's signature on June 9, 2005). https://library.partnertax.ai/us-sc/stat/12-36-2110 1990 Act No. 612, Part II, SECTION 74A; 1991 Act No. 110, SECTION 1; 1992 Act No. 449, Part III, SECTION 3; 1994 Act No. 331, SECTION 2; 1994 Act No. 497, Part II, SECTION 92A; 1996 Act No. 431, SECTION 8; 1997 Act No. 149, SECTION 9B; 1997 Act No. 151, SECTION 1B; 1998 Act No. 419, Part II, SECTION 31A; 2000 Act No. 283, SECTION 5(G)(1), eff for taxable years after June 30, 2001; 2005 Act No. 12, SECTION 3, eff January 13, 2005; 2005 Act No. 161, SECTION 29, eff June 9, 2005; 2008 Act No. 354, https://library.partnertax.ai/us-sc/stat/12-36-2120 1990 Act No. 612, Part II, SECTION 74A; 1991 Act No. 171, Part II, SECTIONS 25B, 25C, 29; 1992 Act No. 361, SECTION 16(E)-(G); 1992 Act No. 449, Part V, SECTION 3; 1992 Act No. 482, SECTIONS 1, 2; 1993 Act No. 181, SECTION 198; 1994 Act No. 291, SECTION 1; 1994 Act No. 427, SECTION 2; 1994 Act No. 497, Part II, SECTIONS 45A, 75A, 119A; 1994 Act No. 506, SECTION 16A; 1994 Act No. 516, SECTIONS 16, 17; 1995 Act No. 32, SECTION 4; 1995 Act No. 61, SECTIONS 1, 4, 5; 1996 Act No. 346, SECTION 1; 1996 https://library.partnertax.ai/us-sc/stat/12-36-2130 1990 Act No. 612, Part II, SECTION 74A. Editor's Note 2002 Act 289, Part IB, Paragraph 72.82, provides as follows for fiscal year 2002-2003: 72.82. (GP: Use Tax Exemption) For the current fiscal year there is exempt from the use tax imposed pursuant to Chapter 36 of Title 12 of the 1976 Code the sales price of tangible personal property purchased for use in private primary and secondary schools, including kindergartens and early childhood education programs, which are exempt from income taxes pu https://library.partnertax.ai/us-sc/stat/12-36-2140 2019 Act No. 37 (S.439), SECTION 3, eff May 13, 2019. https://library.partnertax.ai/us-sc/stat/12-36-2510 1990 Act No. 612, Part II, SECTION 74A; 2005 Act No. 145, SECTION 30.A, eff October 1, 2005; 2007 Act No. 110, SECTION 25, eff June 21, 2007; 2007 Act No. 116, SECTION 31, eff June 28, 2007, applicable for tax years beginning after 2007. https://library.partnertax.ai/us-sc/stat/12-36-2520 1990 Act No. 612, Part II, SECTION 74A. https://library.partnertax.ai/us-sc/stat/12-36-2530 1990 Act No. 612, Part II, SECTION 74A. https://library.partnertax.ai/us-sc/stat/12-36-2540 1990 Act No. 612, Part II, SECTION 74A. https://library.partnertax.ai/us-sc/stat/12-36-2550 1990 Act No. 612, Part II, SECTION 74A. https://library.partnertax.ai/us-sc/stat/12-37-735 1998 Act No. 338, SECTION 1. https://library.partnertax.ai/us-sc/stat/12-37-740 1962 Code SECTION 67-1627; 1952 Code SECTION 65-1627; 1942 Code SECTION 2605; 1932 Code SECTION 2605; Civ. C. '22 SECTION 345; Civ. C. '12 SECTION 297; Civ. C. '02 SECTION 269; G. S. 174; R. S. 226; 1881 (17) 987. https://library.partnertax.ai/us-sc/stat/12-37-750 1962 Code SECTION 65-1631; 1952 Code SECTION 65-1631; 1942 Code SECTION 2834; 1932 Code SECTION 2863; Civ. C. '22 SECTION 529; Civ. C. '12 SECTION 478; Civ. C. '02 SECTION 430; 1899 (23) 80; 1905 (24) 873; 1911 (27) 229; 1997 Act No. 106, SECTION 2. https://library.partnertax.ai/us-sc/stat/12-37-760 1962 Code SECTION 65-1632; 1952 Code SECTION 65-1632; 1942 Code SECTION 2691; 1932 Code SECTION 2691; Civ. C. '22 SECTION 426; Civ. C. '12 SECTION 374; Civ. C. '02 SECTION 332; G. S. 214; R. S. 265; 1881 (17) 1004; 2015 Act No. 87 (S.379), SECTION 9, eff June 11, 2015. Effect of Amendment 2015 Act No. 87, SECTION 9, substituted "The auditor may return" for "The auditor shall return", and "may write such words" for "shall write such words". https://library.partnertax.ai/us-sc/stat/12-37-780 1962 Code SECTION 65-1634; 1952 Code SECTION 65-1634; 1942 Code SECTION 2719; 1932 Code SECTION 2719; Civ. C. '22 SECTION 451; Civ. C. '12 SECTION 399; Civ. C. '02 SECTION 358; G. S. 239, R. S. 291; 1881 (17) 1013. https://library.partnertax.ai/us-sc/stat/12-37-800 1962 Code SECTION 65-1636; 1952 Code SECTION 65-1636; 1942 Code SECTION 2692; 1932 Code SECTION 2692; Civ. C. '22 SECTION 427; Civ. C. '12 SECTION 375; Civ. C. '02 SECTION 333; G. S. 215; R. S. 266; 1881 (17) 1005; 1928 (35) 1245; 1973 (58) 764; 1986 Act No. 482, SECTION 3; 1988 Act No. 344, SECTION 1; 1994 Act No. 516, SECTION 30. https://library.partnertax.ai/us-sc/stat/12-37-810 1962 Code SECTION 65-1637; 1952 Code SECTION 65-1637; 1942 Code SECTION 2720; 1932 Code SECTION 2720; Civ. C. '22 SECTION 452; Civ. C. '12 SECTION 400; Civ. C. '02 SECTION 359; G. S. 241; R. S. 292; 1881 (17) 1014; 1928 (35) 1245. https://library.partnertax.ai/us-sc/stat/12-37-820 1962 Code SECTION 65-1638; 1952 Code SECTION 65-1638; 1942 Code SECTION 2721; 1932 Code SECTION 2721; Civ. C. '22 SECTION 453; Civ. C. '12 SECTION 401; Civ. C. '02 SECTION 360; G. S. 242; R. S. 293; 1881 (17) 1014. https://library.partnertax.ai/us-sc/stat/12-37-830 1962 Code SECTION 65-1639; 1952 Code SECTION 65-1639; 1942 Code SECTION 2722; 1932 Code SECTION 2722; Civ. C. '22 SECTION 454; Civ. C. '12 SECTION 402; Civ. C. '02 SECTION 361; G. S. 243; R. S. 294; 1881 (17) 1014. https://library.partnertax.ai/us-sc/stat/12-37-840 1962 Code SECTION 65-1639.1; 1952 Code SECTION 65-1639.1; 1942 Code SECTION 2724; 1932 Code SECTION 2724; Civ. C. '22 SECTION 456; Civ. C. '12 SECTION 404; Civ. C. '02 SECTION 363; R. S. 296; 1892 (21) 81; 1902 (23) 790. https://library.partnertax.ai/us-sc/stat/12-37-850 Former Section, titled Courts shall not interfere with action of auditor; payment under protest as sole remedy of taxpayer, had the following history: 1962 Code SECTION 65-1639.2; 1952 Code SECTION 65-1639.2; 1942 Code SECTION 2724; 1932 Code SECTION 2724; Civ. C. '22 SECTION 456; Civ. C. '12 SECTION 404; Civ. C. '02 SECTION 363; R. S. 296; 1892 (21) 81; 1902 (23) 790; 1995 Act No. 60, SECTION 4F. Repealed by 2015 Act No. 87, SECTION 10, eff June 11, 2015. https://library.partnertax.ai/us-sc/stat/12-37-890 1962 Code SECTION 65-1643; 1952 Code SECTION 65-1643; 1942 Code SECTION 2606; 1932 Code SECTION 2606; Civ. C. '22 SECTION 346; Civ. C. '12 SECTION 298; Civ. C. '02 SECTION 270; G. S. 175; R. S. 227; 1881 (17) 989; 1901 (23) 615; 2015 Act No. 87 (S.379), SECTION 11, eff June 11, 2015. Effect of Amendment 2015 Act No. 87, SECTION 11, in the first sentence, substituted "All property used" for "All horses, neat cattle, mules, asses, sheep, hogs, dogs, wagons, carts and other vehicles used", inserted https://library.partnertax.ai/us-sc/stat/12-37-900 1962 Code SECTION 65-1644; 1952 Code SECTION 65-1644; 1942 Code SECTION 2607; 1932 Code SECTION 2607; Civ. C. '22 SECTION 347; Civ. C. '12 SECTION 299; Civ. C. '02 SECTION 271; G. S. 176; R. S. 228; 1881 (17) 990; 1887 (19) 798; 1926 (34) 981; 1959 (51) 350; 1960 (51) 1950; 2008 Act No. 313, SECTION 1, eff June 12, 2008; 2015 Act No. 87 (S.379), SECTION 12, eff June 11, 2015. Effect of Amendment 2015 Act No. 87, SECTION 12, in the first paragraph, substituted "deliver to the assessor" for "deliv https://library.partnertax.ai/us-sc/stat/12-37-905 1991 Act No. 111, SECTION 3(A). https://library.partnertax.ai/us-sc/stat/12-37-930 1962 Code SECTION 65-1648; 1952 Code SECTION 65-1648; 1942 Code SECTION 2696; 1932 Code SECTION 2696; Civ. C. '22 SECTION 431; Civ. C. '12 SECTION 379; Civ. C. '02 SECTION 337; G. S. 219; R. S. 270; 1881 (17) 1006; 1926 (34) 981; 1964 (53) 2395; 1967 (55) 933; 1972 (57) 2467; 1975 (59) 248; 1977 Act No. 38; 1979 Act No. 116 SECTION 1; 1981 Act No. 62 SECTION 1; 1993 Act No. 164, Part II, SECTION 81; 1994 Act No. 516, SECTION 31; 1995 Act No. 32, SECTIONS 6A and B; 1995 Act No. 69, SECTION 2A; 19 https://library.partnertax.ai/us-sc/stat/12-37-935 1996 Act No. 458, Part II, SECTION 8A; 1998 Act No. 419, Part II, SECTION 29E. https://library.partnertax.ai/us-sc/stat/12-37-940 1962 Code SECTION 65-1649; 1952 Code SECTION 65-1649; 1942 Code SECTION 2697; 1932 Code SECTION 2697; Civ. C. '22 SECTION 432; Civ. C. '12 SECTION 380; Civ. C. '02 SECTION 338; G. S. 220; R. S. 271; 1881 (17) 1006; 2015 Act No. 87 (S.379), SECTION 13, eff June 11, 2015. Effect of Amendment 2015 Act No. 87, SECTION 13, amended the section by deleting determination of value of money, bank bills, and like items. https://library.partnertax.ai/us-sc/stat/12-37-950 1962 Code SECTION 65-1649.1; 1957 (50) 89. https://library.partnertax.ai/us-sc/stat/12-37-970 1962 Code SECTION 65-1647.1; 1964 (53) 2395; 1967 (55) 710; 1973 (58) 333; 1975 (59) 248; 1982 Act No. 361, SECTION 2; 1984 Act No. 286, SECTION 3; 1988 Act No. 343; 1988 Act No. 381, SECTION 1; 1990 Act No. 538, SECTION 3A; 1993 Act No. 181, SECTION 202; 2015 Act No. 87 (S.379), SECTION 14, eff June 11, 2015. Effect of Amendment 2015 Act No. 87, SECTION 14, in the first paragraph, deleted "merchants' inventories," following "assessment for property taxation of" and inserted a comma following "f https://library.partnertax.ai/us-sc/stat/12-37-975 1986 Act No. 303, SECTION 1; 1993 Act No. 181, SECTION 203. https://library.partnertax.ai/us-sc/stat/12-37-1110 1962 Code SECTION 65-1655; 1962 (52) 1964. https://library.partnertax.ai/us-sc/stat/12-37-1120 1962 Code SECTION 65-1655.1; 1962 (52) 1964; 1967 (55) 553; 1993 Act No. 181, SECTION 204. https://library.partnertax.ai/us-sc/stat/12-37-1130 1962 Code SECTION 65-1655.3; 1962 (52) 1964; 1993 Act No. 181, SECTION 205. https://library.partnertax.ai/us-sc/stat/12-37-1140 1962 Code SECTION 65-1655.4; 1962 (52) 1964. https://library.partnertax.ai/us-sc/stat/12-37-1310 1962 Code SECTION 65-1661; 1952 Code SECTION 65-1661; 1942 Code SECTION 2632; 1932 Code SECTION 2632; Civ. C. '22 SECTION 355; Civ. C. '12 SECTION 302; Civ. C. '02 SECTION 273; G. S. 210; R. S. 231; 1881 (17) 992. https://library.partnertax.ai/us-sc/stat/12-37-1610 1962 Code SECTION 65-1671; 1952 Code SECTION 65-1671; 1942 Code SECTION 2636; 1932 Code SECTION 2636; Civ. C. '22 SECTION 373; Civ. C. '12 SECTION 306; Civ. C. '02 SECTION 277; G. S. 180; R. S. 234; 1881 (17) 993; 1915 (29) 125; 1926 (34) 981; 1976 Act No. 709, Part II, SECTION 10; 1982 Act No. 433, SECTION 1; 1993 Act No. 181, SECTION 208. https://library.partnertax.ai/us-sc/stat/12-37-1630 1962 Code SECTION 65-1673; 1952 Code SECTION 65-1673; 1942 Code SECTION 2638; 1932 Code SECTION 2638; Civ. C. '22 SECTION 375; Civ. C. '12 SECTION 308; Civ. C. '02 SECTION 279; G. S. 182; R. S. 236; 1881 (17) 993. https://library.partnertax.ai/us-sc/stat/12-37-1640 1962 Code SECTION 65-1674; 1952 Code SECTION 65-1674; 1942 Code SECTION 2639; 1932 Code SECTION 2639; Civ. C. '22 SECTION 376; Civ. C. '12 SECTION 309; Civ. C. '02 SECTION 280; G. S. 183; R. S. 237; 1881 (17) 994; 1915 (29) 125. https://library.partnertax.ai/us-sc/stat/12-37-1650 1962 Code SECTION 65-1675; 1952 Code SECTION 65-1675; 1942 Code SECTION 2640; 1932 Code SECTION 2640; Civ. C. '22 SECTION 377; Civ. C. '12 SECTION 310; Civ. C. '02 SECTION 281; G. S. 184; R. S. 238; 1881 (17) 994. https://library.partnertax.ai/us-sc/stat/12-37-1660 1962 Code SECTION 65-1676; 1952 Code SECTION 65-1676; 1942 Code SECTION 2641; 1932 Code SECTION 2641; Civ. C. '22 SECTION 378; Civ. C. '12 SECTION 311; Civ. C. '02 SECTION 282; G. S. 185; R. S. 239; 1881 (17) 994; 1915 (29) 125. https://library.partnertax.ai/us-sc/stat/12-37-1670 1962 Code SECTION 65-1677; 1952 Code SECTION 65-1677; 1942 Code SECTION 1721; 1932 Code SECTION 1721; Cr. C. '22 SECTION 667; Cr. C. '12 SECTION 690; Cr. C. '02 SECTION 493; R. S. 378; 1881 (17) 902. https://library.partnertax.ai/us-sc/stat/12-37-1680 1962 Code SECTION 65-1678; 1952 Code SECTION 65-1678; 1942 Code SECTION 2642; 1932 Code SECTION 2642; Civ. C. '22 SECTION 379; Civ. C. '12 SECTION 314; Civ. C. '02 SECTION 285; G. S. 188; R. S. 242; 1881 (17) 995; 1897 (22) 453; 1915 (29) 125; 1926 (34) 981; 1982 Act No. 433, SECTION 2. https://library.partnertax.ai/us-sc/stat/12-37-1940 1962 Code SECTION 65-1694; 1952 Code SECTION 65-1694; 1942 Code SECTIONS 2426, 2648; 1932 Code SECTIONS 2426, 2648; Civ. C. '22 SECTIONS 365, 385; Civ. C. '12 SECTION 320; Civ. C. '02 SECTION 291; 1898 (22) 713; 1915 (29) 125; 1916 (29) 959; 1926 (34) 981; 1976 Act No. 709, Part II, SECTION 10. https://library.partnertax.ai/us-sc/stat/12-37-1990 1962 Code SECTION 65-1699; 1952 Code SECTION 65-1699; 1942 Code SECTION 2654; 1932 Code SECTION 2654; Civ. C. '22 SECTION 391; Civ. C. '12 SECTION 330; Civ. C. '02 SECTION 301; G. S. 191; R. S. 245; 1881 (17) 998; 1915 (29) 125; 1976 Act No. 709, Part II, SECTION 10. https://library.partnertax.ai/us-sc/stat/12-37-2000 1962 Code SECTION 65-1700; 1952 Code SECTION 65-1700; 1942 Code SECTION 2649; 1932 Code SECTION 2649; Civ. C. '22 SECTION 386; Civ. C. '12 SECTION 321; Civ. C. '02 SECTION 292; 1898 (22) 713; 1915 (29) 125. https://library.partnertax.ai/us-sc/stat/12-37-2010 1962 Code SECTION 65-1701; 1952 Code SECTION 65-1701; 1942 Code SECTION 2650; 1932 Code SECTION 2650; Civ. C. '22 SECTION 387; Civ. C. '12 SECTION 326; Civ. C. '02 SECTION 297; 1898 (22) 713, SECTION 10. https://library.partnertax.ai/us-sc/stat/12-37-2020 1962 Code SECTION 65-1702; 1952 Code SECTION 65-1702; 1942 Code SECTION 2651; 1932 Code SECTION 2651; Civ. C. '22 SECTION 388; Civ. C. '12 SECTION 327; Civ. C. '02 SECTION 298; 1898 (22) 713; 1915 (29) 125. https://library.partnertax.ai/us-sc/stat/12-37-2110 1962 Code SECTION 65-1708; 1976 Act No. 709 Part II SECTION 10; 1977 Act No. 17; 1993 Act No. 181, SECTION 209. https://library.partnertax.ai/us-sc/stat/12-37-2120 1962 Code SECTION 65-1709; 1976 Act No. 709, Part II, SECTION 10. https://library.partnertax.ai/us-sc/stat/12-37-2130 1962 Code SECTION 65-1710; 1976 Act No. 709, Part II, SECTION 10; 1982 Act No. 433, SECTION 3. https://library.partnertax.ai/us-sc/stat/12-37-2140 1962 Code SECTION 65-1711; 1976 Act No. 709, Part II, SECTION 10. https://library.partnertax.ai/us-sc/stat/12-37-2150 1962 Code SECTION 65-1712; 1976 Act No. 709, Part II, SECTION 10. https://library.partnertax.ai/us-sc/stat/12-37-2160 1962 Code SECTION 65-1713; 1976 Act No. 709, Part II, SECTION 10. https://library.partnertax.ai/us-sc/stat/12-37-2170 1962 Code SECTION 65-1714; 1976 Act No. 709, Part II, SECTION 10. https://library.partnertax.ai/us-sc/stat/12-37-2190 1962 Code SECTION 65-1716; 1976 Act No. 709, Part II, SECTION 10. https://library.partnertax.ai/us-sc/stat/12-37-2270 1962 Code SECTION 65-1728; 1952 Code SECTION 65-1728; 1942 Code SECTION 2660; 1932 Code SECTION 2660; Civ. C. '22 SECTION 397; Civ. C. '12 SECTION 336; Civ. C. '02 SECTION 308; 1893 (21) 395. https://library.partnertax.ai/us-sc/stat/12-37-2410 1976 Act No. 576, SECTION 1; 1993 Act No. 181, SECTION 210. https://library.partnertax.ai/us-sc/stat/12-37-2420 1976 Act No. 576, SECTION 2; 1976 Act No. 709, Part II, SECTION 2; 2015 Act No. 87 (S.379), SECTION 15, eff June 11, 2015. Effect of Amendment 2015 Act No. 87, SECTION 15, substituted "thirtieth day of April" for "15th day of April", and deleted the former second paragraph, relating to the first report filed. https://library.partnertax.ai/us-sc/stat/12-37-2430 1976 Act No. 576, SECTION 3; 1982 Act No. 433, SECTION 4. https://library.partnertax.ai/us-sc/stat/12-37-2440 1976 Act No. 576, SECTION 4. https://library.partnertax.ai/us-sc/stat/12-37-2450 1976 Act No. 576, SECTION 5. https://library.partnertax.ai/us-sc/stat/12-37-2460 1976 Act No. 576, SECTION 6; 2021 Act No. 86 (S.675), SECTION 1, eff May 18, 2021. Editor's Note 2021 Act No. 86, SECTION 3, provides as follows: "SECTION 3. Revenues collected pursuant to this act and credited to the State Aviation Fund shall be used, in part, to aid counties within the State that do not have an airport facility in obtaining or developing an airport facility through the South Carolina Aeronautics Commission." Effect of Amendment 2021 Act No. 86, SECTION 1, inserted "Subject to https://library.partnertax.ai/us-sc/stat/12-37-2470 1976 Act No. 576, SECTION 7. https://library.partnertax.ai/us-sc/stat/12-37-2490 1976 Act No. 576, SECTION 9. https://library.partnertax.ai/us-sc/stat/12-37-2600 2017 Act No. 40 (H.3516), SECTION 8.I, eff January 1, 2019. Editor's Note 2017 Act No. 40, SECTIONS 8.L, 8.M, provide as follows: "L. (1) Notwithstanding any provision to the contrary within this SECTION, a person who registers a vehicle for use in this State pursuant to Article 23, Chapter 37, Title 12, as amended by this act, must register his vehicle during calendar year 2019 and is required to pay the road fees calculated based on the fair market value of the vehicle as specified in Sections https://library.partnertax.ai/us-sc/stat/12-37-2610 1980 Act No. 405, SECTION 2; 1980 Act No. 432, SECTION 1; 1982 Act No. 350; 1984 Act No. 265; 1987 Act No. 188, SECTION 1; 1993 Act No. 164, Part II, SECTION 22QQ; 2015 Act No. 87 (S.379), SECTION 16, eff June 11, 2015; 2017 Act No. 40 (H.3516), SECTION 8.J, eff January 1, 2019. Editor's Note 2017 Act No. 40, SECTIONS 8.L, 8.M, provide as follows: "L. (1) Notwithstanding any provision to the contrary within this SECTION, a person who registers a vehicle for use in this State pursuant to Article https://library.partnertax.ai/us-sc/stat/12-37-2615 1980 Act No. 432, SECTION 2; 2019 Act No. 69 (H.3916), SECTION 1, eff May 16, 2019. Effect of Amendment 2019 Act No. 69, SECTION 1, substituted "is guilty" for "shall be deemed guilty" and "five hundred dollars" for "one hundred dollars". https://library.partnertax.ai/us-sc/stat/12-37-2620 1980 Act No. 405, SECTION 3; 1993 Act No. 164, Part II, SECTION 22RR. https://library.partnertax.ai/us-sc/stat/12-37-2630 1980 Act No. 405, SECTION 4; 2015 Act No. 87 (S.379), SECTION 17, eff June 11, 2015. Effect of Amendment 2015 Act No. 87, SECTION 17, inserted in the first sentence "within forty-five days, as referenced in Section 56-3-210, and", and inserted a comma following "district" in the last sentence. https://library.partnertax.ai/us-sc/stat/12-37-2640 1980 Act No. 405, SECTION 5; 1985 Act No. 129, SECTION 1. https://library.partnertax.ai/us-sc/stat/12-37-2645 2006 Act No. 333, SECTION 1, eff June 2, 2006. Editor's Note 2006 Act No. 333, SECTION 3, provides in part as follows: "This act takes effect upon approval by the Governor and applies with respect to motor vehicle tax years beginning after the last day of the second month following the month in which this act was approved by the Governor...." https://library.partnertax.ai/us-sc/stat/12-37-2650 1980 Act No. 405, SECTION 6; 1980 Act No. 432, SECTION 3; 1983 Act No. 23 SECTION 1; 1987 Act No. 188, SECTION 2; 1988 Act No. 576; 1992 Act No. 361, SECTION 21; 1993 Act No. 164, Part II, SECTION 22SS; 1993 Act No. 181, SECTION 211; 1996 Act No. 459, SECTION 12; 2005 Act No. 145, SECTION 47, eff June 7, 2005; 2017 Act No. 40 (H.3516), SECTION 8.K, eff January 1, 2019; 2021 Act No. 37 (H.3689), SECTION 5.A, eff July 1, 2024. Editor's Note 2017 Act No. 40, SECTIONS 8.L, 8.M, provide as follows: " https://library.partnertax.ai/us-sc/stat/12-37-2660 1980 Act No. 405, SECTION 7; 1993 Act No. 164, Part II, SECTION 22TT; 1993 Act No. 181, SECTION 212; 1996 Act No. 459, SECTION 13; 2015 Act No. 87 (S.379), SECTION 18, eff June 11, 2015. Effect of Amendment 2015 Act No. 87, SECTION 18, substituted "not later than sixty days" for "not later than ninety days" and substituted "electronic media" for "computer tapes or printouts". https://library.partnertax.ai/us-sc/stat/12-37-2675 1994 Act No. 417, SECTION 1. https://library.partnertax.ai/us-sc/stat/12-36-2560 1990 Act No. 612, Part II, SECTION 74A; 1992 Act No. 361, SECTION 16(H). https://library.partnertax.ai/us-sc/stat/12-36-2570 1990 Act No. 612, Part II, SECTION 74A; 1993 Act No. 164, Part II, SECTION 103A. https://library.partnertax.ai/us-sc/stat/12-36-2580 1990 Act No. 612, Part II, SECTION 74A. https://library.partnertax.ai/us-sc/stat/12-36-2590 1990 Act No. 612, Part II, SECTION 74A. https://library.partnertax.ai/us-sc/stat/12-36-2610 1990 Act No. 612, Part II, SECTION 74A; 1992 Act No. 501, Part II, SECTION 36A; 1993 Act No. 164, Part II, SECTION 98A; 2002 Act No. 363, SECTION 4A, eff July 1, 2002; 2005 Act No. 161, SECTION 28, eff June 9, 2005. https://library.partnertax.ai/us-sc/stat/12-36-2620 1990 Act No. 612, Part II, SECTION 74A; 2001 Act No. 89, SECTION 50A, eff July 1, 2001. https://library.partnertax.ai/us-sc/stat/12-36-2630 1990 Act No. 612, Part II, SECTION 74A; 2001 Act No. 74, SECTION 3C, eff July 18, 2001; 2001 Act No. 89, SECTION 50B, eff July 1, 2001. Validity For the validity of (3) of this section, see Pinckney v. Peeler, 862 S.E.2d 906 (S.C. 2021). https://library.partnertax.ai/us-sc/stat/12-36-2640 1990 Act No. 612, Part II, SECTION 74A; 2001 Act No. 89, SECTION 50C, eff July 1, 2001. https://library.partnertax.ai/us-sc/stat/12-36-2645 1992 Act No. 501, Part II, SECTION 33A. https://library.partnertax.ai/us-sc/stat/12-36-2646 2001 Act No. 89, SECTION 50(D), eff August 15, 2001. https://library.partnertax.ai/us-sc/stat/12-36-2647 Former Section, titled Tax revenue on sales, use, and casual excise taxes; distribution, had the following history: 2013 Act No. 98, SECTION 5.B, eff June 24, 2013; 2016 Act No. 275 (S.1258), SECTION 85, eff July 1, 2016. Repealed by 2017 Act No. 40, SECTION 7.D, eff July 1, 2017. https://library.partnertax.ai/us-sc/stat/12-36-2650 1990 Act No. 612, Part II, SECTION 74A; 1992 Act No. 361, SECTION 16(I). https://library.partnertax.ai/us-sc/stat/12-36-2660 1992 Act No. 361, SECTION 16(L); 1993 Act No. 181, SECTION 199. https://library.partnertax.ai/us-sc/stat/12-36-2670 1992 Act No. 361, SECTION 16(L); 2000 Act No. 399, SECTION 3(G), eff August 17, 2000. https://library.partnertax.ai/us-sc/stat/12-36-2680 1994 Act No. 497, Part II, SECTION 127A; 1995 Act No. 145, Part II, SECTION 107A; 2000 Act No. 399, SECTION 3(C)(2), eff August 17, 2000. Editor's Note 2000 Act No. 399, SECTION 3.Z., provides, in pertinent part, as follows: "This section takes effect upon approval by the Governor, or as otherwise stated, except that subsection C. applies to sales occurring after the date of approval by the Governor ...." https://library.partnertax.ai/us-sc/stat/12-36-2690 2005 Act No. 157, SECTION 2, eff June 10, 2005, applicable for taxable years beginning January 1, 2006. Editor's Note 2005 Act No. 157, SECTION 5, as amended by 2006 Act No. 389, SECTION 4, provides as follows: "(A) The General Assembly finds that many tax incentives outlive their usefulness and should exist only for a time certain. It is the intent of the General Assembly to provide for a sunset provision on each tax incentive, including credits and exemptions, enacted by this act. "(B) Each ta https://library.partnertax.ai/us-sc/stat/12-36-2691 2011 Act No. 32, SECTION 3, eff June 8, 2011. https://library.partnertax.ai/us-sc/stat/12-36-2692 2011 Act No. 32, SECTION 4, eff June 8, 2011. https://library.partnertax.ai/us-sc/stat/12-36-2695 2016 Act No. 270 (S.667), SECTION 11, eff January 1, 2017. South Carolina Legislative Services Agency * 223 Blatt Building * 1105 Pendleton Street * Columbia, SC 29201 Disclaimer * Policies * Photo Credits * Contact Us Legislative Services Agency h t t p : / / w w w . s c s t a t e h o u s e . g o v https://library.partnertax.ai/us-sc/stat/12-37-10 1962 Code SECTION 65-1501; 1952 Code SECTION 65-1501; 1942 Code SECTION 2577; 1932 Code SECTION 2577; Civ. C. '22 SECTION 341; Civ. C. '12 SECTION 293; Civ. C. '02 SECTION 265; G. S. 167; R. S. 221; 1881 (17) 983. https://library.partnertax.ai/us-sc/stat/12-37-30 1962 Code SECTION 65-1503; 1952 Code SECTION 65-1503; 1942 Code SECTION 2750; 1932 Code SECTION 2772; Civ. C. '22 SECTION 490; Civ. C. '12 SECTION 435; Civ. C. '02 SECTION 387; 1896 (22) 59; 2015 Act No. 87 (S.379), SECTION 3, eff June 11, 2015. Effect of Amendment 2015 Act No. 87, SECTION 3, substituted "county taxes" for "State taxes". https://library.partnertax.ai/us-sc/stat/12-37-40 1962 Code SECTION 65-1504; 1952 Code SECTION 65-1504; 1942 Code SECTION 2750; 1932 Code SECTION 2772; Civ. C. '22 SECTION 490; Civ. C. '12 SECTION 435; Civ. C. '02 SECTION 387; 1896 (22) 59. https://library.partnertax.ai/us-sc/stat/12-37-90 1975 (59) 248; 1976 Act No. 618, SECTION 8; 1998 Act No. 299, SECTION 1. https://library.partnertax.ai/us-sc/stat/12-37-100 1975 (59) 248. https://library.partnertax.ai/us-sc/stat/12-37-110 1975 (59) 248. https://library.partnertax.ai/us-sc/stat/12-37-120 1994 Act No. 516, SECTION 24. https://library.partnertax.ai/us-sc/stat/12-37-135 2005 Act No. 145, SECTION 45, eff June 7, 2005. https://library.partnertax.ai/us-sc/stat/12-37-140 2016 Act No. 270 (S.667), SECTION 12, eff January 1, 2017. https://library.partnertax.ai/us-sc/stat/12-37-145 2016 Act No. 270 (S.667), SECTION 13, eff January 1, 2017. https://library.partnertax.ai/us-sc/stat/12-37-150 2016 Act No. 270 (S.667), SECTION 14, eff January 1, 2017. https://library.partnertax.ai/us-sc/stat/12-37-155 2016 Act No. 270 (S.667), SECTION 15, eff January 1, 2017. https://library.partnertax.ai/us-sc/stat/12-37-210 1962 Code SECTION 65-1521; 1952 Code SECTION 65-1521; 1942 Code SECTION 2566; 1932 Code SECTION 2566; Civ. C. '22 SECTION 335; Civ. C. '12 SECTION 287; Civ. C. '02 SECTION 260; G. S. 164; R. S. 217; 1881 (17) 982. https://library.partnertax.ai/us-sc/stat/12-37-220 1962 Code SECTION 65-1522; 1952 Code SECTION 65-1522; 1942 Code SECTIONS 2578, 2872, 2876, 2878; 1932 Code SECTIONS 2578, 2585, 2593; Civ. C. '22 SECTION 342; Civ. C. '12 SECTION 294; Civ. C. '02 SECTION 266; G. S. 169; R. S. 222; 1881 (17) 985; 1908 (25) 1051; 1912 (27) 682; 1915 (29) 574; 1918 (30) 710; 1919 (31) 136; 1920 (31) 746; 1923 (33) 111, 140, 504; 1924 (33) 946, 1118; 1925 (34) 90, 282; 1926 (34) 1546, 1677; 1927 (35) 107, 759, 983, 1017; 1928 (35) 1950; 1929 (36) 55; 1930 (36) 1558, https://library.partnertax.ai/us-sc/stat/12-37-222 1982 Act No. 466, Part II, SECTION 20. https://library.partnertax.ai/us-sc/stat/12-37-224 1999 Act No. 114, SECTION 1; 2006 Act No. 386, SECTION 39.A, eff June 14, 2006 applicable for property tax years beginning after 2005; 2007 Act No. 66, SECTION 1, eff June 7, 2007, applicable for travel trailer or boat or watercraft property tax years beginning after 2006; 2010 Act No. 279, SECTION 3, eff June 16, 2010. https://library.partnertax.ai/us-sc/stat/12-37-225 2006 Act No. 383, SECTION 1, eff June 14, 2006. Editor's Note 2006 Act No. 383, SECTION 2, provides as follows: "This act takes effect upon approval by the Governor and is effective beginning with taxes to be assessed for the year of its enactment." https://library.partnertax.ai/us-sc/stat/12-37-230 1962 Code SECTION 65-1522.01; 1971 (57) 396. https://library.partnertax.ai/us-sc/stat/12-37-235 1978 Act No. 621, SECTION 3. https://library.partnertax.ai/us-sc/stat/12-37-240 1962 Code SECTION 65-1523.2; 1970 (56) 2605. https://library.partnertax.ai/us-sc/stat/12-37-245 2000 Act No. 406, SECTION 1(B), eff June 8, 2000, pursuant to provisions of SECTION 2-7-10 of the 1976 Code of Laws. https://library.partnertax.ai/us-sc/stat/12-37-250 1962 Code SECTION 65-1522.1; 1971 (57) 2057; 1972 (57) 2301; 1973 (58) 244, 412; 1974 (58) 2207; 1975 (59) 139, 821; 1977 Act No. 37; 1978 Act No. 644, Part II, SECTION 20; 1978 Act No. 444; 1979 Act No. 199, Part II, SECTION 15; 1980 Act No. 330; 1980 Act No. 331; 1982 Act No. 366; 1984 Act No. 512, Part II, SECTION 64A; 1986 Act No. 385, SECTION 1; 1989 Act No. 108, SECTION 1; 1989 Act No. 108, SECTION 2; 1990 Act No. 530, SECTION 1; 1991 Act No. 54, SECTION 1; 1997 Act No. 107, SECTION 3A; 20 https://library.partnertax.ai/us-sc/stat/12-37-251 1995 Act No. 145, Part II, SECTION 119B; 1996 Act No. 401, SECTION 1; 1996 Act No. 458, Part II, SECTION 33B; 1997 Act No. 106, SECTION 1; 1997 Act No. 155, Part II, SECTION 15A; 1998 Act No. 419, Part II, SECTION 29C; 1998 Act No. 442, SECTION 4B; 1999 Act No. 100, Part II, SECTION 51; 1999 Act No. 114, SECTION 3; 2004 Act No. 226, SECTION 1, eff May 13, 2004 and applies to property tax years beginning after 2003; 2006 Act No. 386, SECTION 55.D, eff June 14, 2006; 2006 Act No. 388, Pt I, SECTIO https://library.partnertax.ai/us-sc/stat/12-37-252 1980 Act No. 332; 1981 Act No. 90, SECTION 1; 1984 Act No. 366; 1996 Act No. 431, SECTION 19; 2002 Act No. 297, SECTION 1, eff June 3, 2002. Editor's Note 2002 Act No. 297, SECTION 2, provides as follows: "This act takes effect upon approval by the Governor and applies for property tax years beginning after 2000. The deadline for filing an application for the four percent assessment ratio and the homestead exemption, or both, and any claims for refund arising thereunder, for property tax year 20 https://library.partnertax.ai/us-sc/stat/12-37-255 1976 Act No. 536, SECTIONS 1, 2; 1981 Act No. 93, SECTION 2; 2006 Act No. 386, SECTION 55.E, eff June 14, 2006. https://library.partnertax.ai/us-sc/stat/12-37-260 1962 Code SECTION 65-1522.1:1; 1972 (57) 2301. https://library.partnertax.ai/us-sc/stat/12-37-265 1980 Act No. 350, SECTION 1. https://library.partnertax.ai/us-sc/stat/12-37-266 1980 Act No. 389, SECTIONS 1, 2; 1993 Act No. 164, Part II, SECTION 104B; 1997 Act No. 107, SECTION 1; 2006 Act No. 386, SECTION 55.F, eff June 14, 2006; 2015 Act No. 87 (S.379), SECTION 4, eff June 11, 2015. Effect of Amendment 2015 Act No. 87, SECTION 4, in (A), added the second sentence, relating to proof for homestead exemption for property held in trust. https://library.partnertax.ai/us-sc/stat/12-37-270 1962 Code SECTION 65-1522.2; 1971 (57) 2058; 1978 Act No. 644, Part II, SECTION 20; 1979 Act No. 199, Part II, SECTION 22; 1998 Act No. 419, Part II, SECTION 29F; 2006 Act No. 386, SECTION 55.G, eff June 14, 2006; 2006 Act No. 388, Pt I, SECTION 4.D, eff June 10, 2006; 2007 Act No. 110, SECTION 26, eff June 21, 2007; 2007 Act No. 116, SECTION 32, eff June 28, 2007, applicable for tax years beginning after 2007. https://library.partnertax.ai/us-sc/stat/12-37-275 1980 Act No. 333, SECTION 2; 1996 Act No. 431, SECTION 20; 2006 Act No. 386, SECTION 55.H, eff June 14, 2006. https://library.partnertax.ai/us-sc/stat/12-37-280 1962 Code SECTION 65-1522.3; 1971 (57) 709; 1978 Act No. 644, Part II, SECTION 20; 1998 Act No. 419, Part II, SECTION 29G; 2006 Act No. 386, SECTION 55.I, eff June 14, 2006. https://library.partnertax.ai/us-sc/stat/12-37-285 1962 Code SECTION 65-1522.5; 1976 Act No. 473. https://library.partnertax.ai/us-sc/stat/12-37-290 1962 Code SECTION 65-1522.10; 1974 (58) 2810; 2015 Act No. 87 (S.379), SECTION 5, eff June 11, 2015. Effect of Amendment 2015 Act No. 87, SECTION 5, in the first paragraph, substituted "The first fifty thousand dollars" for "The first ten thousand dollars", substituted "by a state or federal agency" for "by a State or Federal agency", substituted "may apply to the Vocational Rehabilitation Department" for "may apply to the State Agency of Vocational Rehabilitation", and substituted "approved by https://library.partnertax.ai/us-sc/stat/12-37-295 1980 Act No. 333, SECTION 1. https://library.partnertax.ai/us-sc/stat/12-37-450 1984 Act No. 512, Part II, SECTION 16(3); 1986 Act No. 540, Part II, SECTIONS 3A-3C; 1993 Act No. 137, SECTION 1; 1993 Act No. 164, Part II, SECTION 57A; 1995 Act No. 145, Part II, SECTION 102A; 1998 Act No. 419, Part II, SECTION 29D; 2006 Act No. 386, SECTION 55.J, eff June 14, 2006; 2015 Act No. 87 (S.379), SECTION 6, eff June 11, 2015. Effect of Amendment 2015 Act No. 87, SECTION 6, in (A), rewrote the second sentence. https://library.partnertax.ai/us-sc/stat/12-37-610 1962 Code SECTION 65-1611; 1952 Code SECTION 65-1611; 1942 Code SECTION 2567; 1932 Code SECTION 2567; Civ. C. '22 SECTION 336; Civ. C. '12 SECTION 288; Civ. C. '02 SECTION 261; G. S. 165; R. S. 218; 1882 (17) 983; 1996 Act No. 431, SECTION 21; 2000 Act No. 399, SECTION 3(X)(2), eff January 1, 2001; 2024 Act No. 116 (H.3116), SECTION 1, eff March 11, 2024. Editor's Note 2024 Act No. 116, SECTION 4, provides as follows: "SECTION 4. This act takes effect upon approval by the Governor and applies to https://library.partnertax.ai/us-sc/stat/12-37-620 1962 Code SECTION 65-1612; 1952 Code SECTION 65-1612; 1942 Code SECTION 2697; 1932 Code SECTION 2697; Civ. C. '22 SECTION 432; Civ. C. '12 SECTION 380; Civ. C. '02 SECTION 338; G. S. 220; R. S. 271; 1881 (17) 1006; 1971 (57) 999. https://library.partnertax.ai/us-sc/stat/12-37-670 1962 Code SECTION 65-1620; 1952 Code SECTION 65-1620; 1942 Code SECTION 2696; 1932 Code SECTION 2696; Civ. C. '22 SECTION 431; Civ. C. '12 SECTION 379; Civ. C. '02 SECTION 337; G. S. 219; R. S. 270; 1881 (17) 1006; 1926 (34) 981; 1962 (52) 2187; 2006 Act No. 388, Pt V, SECTION 2.A, eff June 10, 2006; 2007 Act No. 57, SECTION 6, eff June 6, 2007. https://library.partnertax.ai/us-sc/stat/12-37-710 1962 Code SECTION 65-1624; 1952 Code SECTION 65-1624; 1942 Code SECTION 2604; 1932 Code SECTION 2604; Civ. C. '22 SECTION 344; Civ. C. '12 SECTION 296; Civ. C. '02 SECTION 268; G. S. 173; R. S. 224, 225; 2015 Act No. 87 (S.379), SECTION 7, eff June 11, 2015. Effect of Amendment 2015 Act No. 87, SECTION 7, in the introductory paragraph, substituted "Every person shall" for "Every person of full age and of sound mind shall". https://library.partnertax.ai/us-sc/stat/12-37-712 2005 Act No. 145, SECTION 55, eff June 7, 2005; 2006 Act No. 386, SECTION 45, eff June 14, 2006. https://library.partnertax.ai/us-sc/stat/12-37-714 2006 Act No. 386, SECTION 34.A, eff June 14, 2006; 2006 Act No. 386, SECTION 39.B, eff June 14, 2006 applicable for property tax years beginning after 2005; 2007 Act No. 116, SECTION 66.A, eff June 28, 2007, applicable for tax years beginning after 2007; 2008 Act No. 313, SECTION 9, eff June 12, 2008; 2010 Act No. 279, SECTION 2, eff June 16, 2010. https://library.partnertax.ai/us-sc/stat/12-37-715 1982 Act No. 287, SECTION 2; 2015 Act No. 87 (S.379), SECTION 8, eff June 11, 2015. Effect of Amendment 2015 Act No. 87, SECTION 8, substituted "provision of law" for "provisions of law", and added "except as provided for by the provisions of Section 56-3-210". https://library.partnertax.ai/us-sc/stat/12-37-717 Former Section, titled Surcharge on heavy equipment rental contract, had the following history: 2006 Act No. 386, SECTION 34.B, eff June 14, 2006. Repealed by 2016 Act No. 224, SECTION 3, eff January 1, 2017. https://library.partnertax.ai/us-sc/stat/12-37-720 1962 Code SECTION 65-1625; 1952 Code SECTION 65-1625; 1942 Code SECTION 2604; 1932 Code SECTION 2604; Civ. C. '22 SECTION 344; Civ. C. '12 SECTION 296; Civ. C. '02 SECTION 268; G. S. 173; R. S. 224, 225. https://library.partnertax.ai/us-sc/stat/12-37-730 1962 Code SECTION 65-1626; 1952 Code SECTION 65-1626; 1942 Code SECTION 2568; 1932 Code SECTION 2568; Civ. C. '22 SECTION 337; Civ. C. '12 SECTION 289; Civ. C. '02 SECTION 262; G. S. 166; R. S. 219; 1881 (17) 983. https://library.partnertax.ai/us-sc/stat/12-37-2680 1980 Act No. 405, SECTION 9; 1993 Act No. 164, Part II, SECTION 22UU; 1993 Act No. 181, SECTION 214; 1995 Act No. 60, SECTION 4G; 2020 Act No. 126 (H.3695), SECTION 1, eff March 24, 2020. Effect of Amendment 2020 Act No. 126, SECTION 1, in the second sentence, added ", to include appropriate adjustments to those values to reflect high mileage", and inserted the third sentence. https://library.partnertax.ai/us-sc/stat/12-37-2690 1980 Act No. 405, SECTION 10. https://library.partnertax.ai/us-sc/stat/12-37-2710 1980 Act No. 405, SECTION 12. https://library.partnertax.ai/us-sc/stat/12-37-2720 1980 Act No. 405, SECTION 13. https://library.partnertax.ai/us-sc/stat/12-37-2721 1994 Act No. 497, Part II, SECTION 37C. Code Commissioner's Note Another SECTION 12-37-2721 was added by 1994 Act No. 497, Part II, SECTION 70B. At the direction of the Code Commissioner, that section was renumbered as SECTION 12-37-2723. https://library.partnertax.ai/us-sc/stat/12-37-2722 1994 Act No. 497, Part II, SECTION 84B. https://library.partnertax.ai/us-sc/stat/12-37-2723 1994 Act No. 497, Part II, SECTION 70B. Code Commissioner's Note 1994 Act No. 497, Part II, SECTION 70B added this section as 12-37-2721. Section 12-37-2721 was previously added by 1994 Act No. 497, Part II, SECTION 37C. At the direction of the Code Commissioner, the section added by 1994 Act No. 497, Part II, SECTION 70B has been renumbered as 12-37-2723. https://library.partnertax.ai/us-sc/stat/12-37-2725 1985 Act No. 40, SECTION 1; 1993 Act No. 164, Part II, SECTION 22WW; 1993 Act No. 181, SECTION 215; 1994 Act No. 516, SECTION 32; 1996 Act No. 459, SECTION 14; 2015 Act No. 87 (S.379), SECTION 19, eff June 11, 2015. Code Commissioner's Note Pursuant to the direction to the Code Commissioner in 2003 Act No. 51, SECTION 18, "Department of Public Safety" was changed to "Department of Motor Vehicles" in three places. Effect of Amendment 2015 Act No. 87, SECTION 19, substituted "Department of Motor V https://library.partnertax.ai/us-sc/stat/12-37-2730 1980 Act No. 405, SECTION 14; 1987 Act No. 188, SECTION 3; 2005 Act No. 145, SECTION 48, eff June 7, 2005. https://library.partnertax.ai/us-sc/stat/12-37-2735 Former Section, titled Personal Property Tax Relief Fund established, had the following history: 1999 Act No. 100, Part II, SECTION 111. Repealed by 2015 Act No. 87, SECTION 20, eff June 11, 2015. https://library.partnertax.ai/us-sc/stat/12-37-2740 2001 Act No. 101, SECTION 1, eff October 1, 2001; 2006 Act No. 386, SECTION 24, eff June 14, 2006; 2016 Act No. 275 (S.1258), SECTION 9, eff July 1, 2016. Effect of Amendment 2016 Act No. 275, SECTION 9, amended (D), providing that all or a portion of the fees or fines collected by the department of motor vehicles shall be credited to the state highway fund. Editor's Note 2017 Act No. 40, SECTIONS 8.L, 8.M, provide as follows: "L. (1) Notwithstanding any provision to the contrary within this SEC https://library.partnertax.ai/us-sc/stat/12-37-2810 1996 Act No. 461, SECTION 1; 1998 Act No. 442, SECTION 12A; 2000 Act No. 399, SECTION 3(T)(1), eff August 17, 2000; 2017 Act No. 40 (H.3516), SECTION 8.A, eff January 1, 2019; 2021 Act No. 37 (H.3689), SECTION 6, eff May 6, 2021. Editor's Note 2017 Act No. 40, SECTIONS 8.L, 8.M, provide as follows: "L. (1) Notwithstanding any provision to the contrary within this SECTION, a person who registers a vehicle for use in this State pursuant to Article 23, Chapter 37, Title 12, as amended by this act, https://library.partnertax.ai/us-sc/stat/12-37-2815 2017 Act No. 40 (H.3516), SECTION 8.A, eff January 1, 2019. Editor's Note 2017 Act No. 40, SECTIONS 8.L, 8.M, provide as follows: "L. (1) Notwithstanding any provision to the contrary within this SECTION, a person who registers a vehicle for use in this State pursuant to Article 23, Chapter 37, Title 12, as amended by this act, must register his vehicle during calendar year 2019 and is required to pay the road fees calculated based on the fair market value of the vehicle as specified in Sections https://library.partnertax.ai/us-sc/stat/12-37-2820 1996 Act No. 461, SECTION 1; 1997 Act No. 125, SECTION 1B; 1998 Act No. 442, SECTION 12B; 2016 Act No. 269 (S.1122), SECTION 2.A, eff June 6, 2016; 2017 Act No. 40 (H.3516), SECTION 8.A, eff January 1, 2019. Editor's Note 2016 Act No. 269, SECTION 2.B, provides as follows: "B. This SECTION [amending (B)] first applies to property tax years beginning after 2015." 2017 Act No. 40, SECTIONS 8.L, 8.M, provide as follows: "L. (1) Notwithstanding any provision to the contrary within this SECTION, a pe https://library.partnertax.ai/us-sc/stat/12-37-2830 1996 Act No. 461, SECTION 1; 1997 Act No. 125, SECTION 1C; 1998 Act No. 442, SECTION 12C; 1999 Act No. 100, Part II, SECTION 66; 2017 Act No. 40 (H.3516), SECTION 8.A, eff January 1, 2019. Editor's Note 2017 Act No. 40, SECTIONS 8.L, 8.M, provide as follows: "L. (1) Notwithstanding any provision to the contrary within this SECTION, a person who registers a vehicle for use in this State pursuant to Article 23, Chapter 37, Title 12, as amended by this act, must register his vehicle during calendar https://library.partnertax.ai/us-sc/stat/12-37-2840 1996 Act No. 461, SECTION 1; 1997 Act No. 125, SECTION 1D; 1998 Act No. 442, SECTION 12D; 2000 Act No. 399, SECTION 3(T)(2), eff August 17, 2000; 2017 Act No. 40 (H.3516), SECTION 8.A, eff January 1, 2019; 2021 Act No. 37 (H.3689), SECTION 7.A, eff July 1, 2024. Editor's Note 2017 Act No. 40, SECTIONS 8.L, 8.M, provide as follows: "L. (1) Notwithstanding any provision to the contrary within this SECTION, a person who registers a vehicle for use in this State pursuant to Article 23, Chapter 37, T https://library.partnertax.ai/us-sc/stat/12-37-2850 1996 Act No. 461, SECTION 1; 1997 Act No. 125, SECTION 1E; 1998 Act No. 442, SECTION 12E; 2017 Act No. 40 (H.3516), SECTION 8.A, eff January 1, 2019; 2021 Act No. 37 (H.3689), SECTION 7.A, eff July 1, 2024. Editor's Note 2017 Act No. 40, SECTIONS 8.L, 8.M, provide as follows: "L. (1) Notwithstanding any provision to the contrary within this SECTION, a person who registers a vehicle for use in this State pursuant to Article 23, Chapter 37, Title 12, as amended by this act, must register his vehic https://library.partnertax.ai/us-sc/stat/12-37-2860 1996 Act No. 461, SECTION 1; 1997 Act No. 125, SECTION 1F; 1998 Act No. 432, SECTION 12; 2017 Act No. 40 (H.3516), SECTION 8.A, eff January 1, 2019; 2021 Act No. 37 (H.3689), SECTION 8.A, eff July 1, 2024. Code Commissioner's Note Pursuant to the direction to the Code Commissioner in 2003 Act No. 51, SECTION 18, "Department of Public Safety" was changed to "Department of Motor Vehicles" in subsections (A) and (D). Editor's Note 2017 Act No. 40, SECTIONS 8.L, 8.M, provide as follows: "L. (1) Notw https://library.partnertax.ai/us-sc/stat/12-37-2865 2017 Act No. 40 (H.3516), SECTION 8.A, eff January 1, 2019. Editor's Note 2017 Act No. 40, SECTIONS 8.L, 8.M, provide as follows: "L. (1) Notwithstanding any provision to the contrary within this SECTION, a person who registers a vehicle for use in this State pursuant to Article 23, Chapter 37, Title 12, as amended by this act, must register his vehicle during calendar year 2019 and is required to pay the road fees calculated based on the fair market value of the vehicle as specified in Sections https://library.partnertax.ai/us-sc/stat/12-37-2870 1996 Act No. 461, SECTION 1; 1997 Act No. 125, SECTION 1G; 2017 Act No. 40 (H.3516), SECTION 8.A, eff January 1, 2019. Editor's Note 2017 Act No. 40, SECTIONS 8.L, 8.M, provide as follows: "L. (1) Notwithstanding any provision to the contrary within this SECTION, a person who registers a vehicle for use in this State pursuant to Article 23, Chapter 37, Title 12, as amended by this act, must register his vehicle during calendar year 2019 and is required to pay the road fees calculated based on th https://library.partnertax.ai/us-sc/stat/12-37-2880 1996 Act No. 461, SECTION 1; 1997 Act No. 125, SECTION 1H; 2017 Act No. 40 (H.3516), SECTION 8.A, eff January 1, 2019; 2021 Act No. 37 (H.3689), SECTION 9.A, eff July 1, 2021. Editor's Note 2017 Act No. 40, SECTIONS 8.L, 8.M, provide as follows: "L. (1) Notwithstanding any provision to the contrary within this SECTION, a person who registers a vehicle for use in this State pursuant to Article 23, Chapter 37, Title 12, as amended by this act, must register his vehicle during calendar year 2019 an https://library.partnertax.ai/us-sc/stat/12-37-3110 2006 Act No. 388, Pt IV, SECTION 1, eff upon ratification of amendment to Article X of the Constitution (ratified April 26, 2007). https://library.partnertax.ai/us-sc/stat/12-37-3120 2006 Act No. 388, Pt IV, SECTION 1, eff upon ratification of amendment to Article X of the Constitution (ratified April 26, 2007). https://library.partnertax.ai/us-sc/stat/12-37-3130 2006 Act No. 388, Pt IV, SECTION 1, eff upon ratification of amendment to Article X of the Constitution (ratified April 26, 2007); 2007 Act No. 57, SECTION 7.A, eff April 26, 2007, applicable for property tax years beginning after 2006; 2008 Act No. 357, SECTION 3.A, eff June 25, 2008, applicable for taxable years beginning after 2007. Editor's Note 2007 Act No. 57, SECTION 7.D, provides as follows: "Notwithstanding the general effective date of this act [June 6, 2007], this section takes effect https://library.partnertax.ai/us-sc/stat/12-37-3135 2011 Act No. 57, SECTION 1, eff June 14, 2011. https://library.partnertax.ai/us-sc/stat/12-37-3140 2006 Act No. 388, Pt IV, SECTION 1, eff upon ratification of amendment to Article X of the Constitution (ratified April 26, 2007); 2007 Act No. 57, SECTION 7.B, eff April 26, 2007, applicable for property tax years beginning after 2006; 2010 Act No. 275, SECTION 2, eff June 16, 2010. Editor's Note 2007 Act No. 57, SECTION 7.D, provides as follows: "Notwithstanding the general effective date of this act [June 6, 2007], this section takes effect upon ratification of an amendment to the Constitutio https://library.partnertax.ai/us-sc/stat/12-37-3150 2006 Act No. 388, Pt IV, SECTION 1, eff upon ratification of amendment to Article X of the Constitution (ratified April 26, 2007); 2007 Act No. 57, SECTIONS 7.C.1 and 7.C.2, eff April 26, 2007, applicable for property tax years beginning after 2006; 2010 Act No. 275, SECTIONS 1.A, 1.B, 1.C, 1.D, eff June 16, 2010; 2012 Act No. 179, SECTION 4, eff May 25, 2012. Editor's Note 2007 Act No. 57, SECTION 7.D, provides as follows: "Notwithstanding the general effective date of this act [June 6, 2007], https://library.partnertax.ai/us-sc/stat/12-37-3160 2006 Act No. 388, Pt IV, SECTION 1, eff upon ratification of amendment to Article X of the Constitution (ratified April 26, 2007); 2007 Act No. 57, SECTION 8, eff June 6, 2007. https://library.partnertax.ai/us-sc/stat/12-37-3170 2006 Act No. 388, Pt IV, SECTION 1, eff upon ratification of amendment to Article X of the Constitution (ratified April 26, 2007). https://library.partnertax.ai/us-sc/stat/12-37-3200 2018 Act No. 223 (H.4715), SECTION 8, eff January 1, 2020. https://library.partnertax.ai/us-sc/stat/12-37-3210 2018 Act No. 223 (H.4715), SECTION 8, eff January 1, 2020. https://library.partnertax.ai/us-sc/stat/12-37-3220 2018 Act No. 223 (H.4715), SECTION 8, eff January 1, 2020. https://library.partnertax.ai/us-sc/stat/12-37-3230 2018 Act No. 223 (H.4715), SECTION 8, eff January 1, 2020. https://library.partnertax.ai/us-sc/stat/12-37-3240 2018 Act No. 223 (H.4715), SECTION 8, eff January 1, 2020. South Carolina Legislative Services Agency * 223 Blatt Building * 1105 Pendleton Street * Columbia, SC 29201 Disclaimer * Policies * Photo Credits * Contact Us Legislative Services Agency h t t p : / / w w w . s c s t a t e h o u s e . g o v https://library.partnertax.ai/us-sc/stat/12-39-10 Former Section, titled Appointment, term and bond, had the following history: 1962 Code SECTION 65-1741; 1952 Code SECTION 65-1741; 1942 Code SECTION 2698; 1932 Code SECTIONS 2698, 4041, 4398; Civ. C. '22 SECTION 433; Civ. C. '12 SECTION 381; Civ. C. '02 SECTION 339; G. S. 221; R. S. 272; 1881 (17) 1007; 1897 (22) 439; 1913 (27) 43, 146; 1914 (28) 400, 617, 619, 627; 1915 (29) 420, 445, 447, 515, 532; 1916 (29) 754, 793, 798, 799, 804; 1917 (30) 120, 121; 1918 (30) 798; 1919 (31) 75, 127, 132, 1 https://library.partnertax.ai/us-sc/stat/12-39-15 1990 Act No. 444, SECTION 1; 1991 Act No. 123, SECTION 1; 2006 Act No. 386, SECTION 55.K, eff June 14, 2006. https://library.partnertax.ai/us-sc/stat/12-39-20 1962 Code SECTION 65-1748; 1952 Code SECTION 65-1748; 1942 Code SECTION 2698; 1932 Code SECTIONS 2698, 4041, 4398; Civ. C. '22 SECTION 433; Civ. C. '12 SECTION 381; Civ. C. '02 SECTION 339; G. S. 221; R. S. 272; 1881 (17) 1007; 1897 (22) 439; 1913 (28) 43, 146; 1914 (28) 400, 617, 619, 627; 1915 (29) 420, 445, 447, 515, 532; 1916 (29) 754, 793, 798, 799, 804; 1917 (30) 120, 121; 1918 (30) 798; 1919 (31) 75, 127, 132, 164; 1920 (31) 1041; 1922 (32) 774; 1923 (33) 544; 1924 (33) 978; 1925 (34) 88, https://library.partnertax.ai/us-sc/stat/12-39-30 1962 Code SECTION 65-1749; 1952 Code SECTION 65-1749; 1942 Code SECTION 2701; 1932 Code SECTION 2701; Civ. C. '22 SECTION 434; Civ. C. '12 SECTION 382; Civ. C. '02 SECTION 340; G. S. 222; R. S. 273; 1881 (17) 1007; 1897 (22) 439. https://library.partnertax.ai/us-sc/stat/12-39-40 1962 Code SECTION 65-1750; 1952 Code SECTION 65-1750; 1942 Code SECTION 2700; 1941 (42) 36; 1958 (50) 1907; 2001 Act No. 89, SECTION 62B, eff July 20, 2001; 2015 Act No. 87 (S.379), SECTION 22, eff June 11, 2015. Effect of Amendment 2015 Act No. 87, SECTION 22, in (A), substituted "State Treasurer" for "Comptroller General". https://library.partnertax.ai/us-sc/stat/12-39-50 1962 Code SECTION 65-1751; 1952 Code SECTION 65-1751; 1942 Code SECTION 2730; 1932 Code SECTION 2730; Civ. C. '22 SECTION 462; Civ. C. '12 SECTION 410; Civ. C. '02 SECTION 369; G. S. 251; R. S. 303; 1881 (17) 1017. https://library.partnertax.ai/us-sc/stat/12-39-60 1962 Code SECTION 65-1752; 1952 Code SECTION 65-1752; 1942 Code SECTIONS 2702, 2703; 1932 Code SECTIONS 2702, 2703; Civ. C. '22 SECTION 435; Civ. C. '12 SECTION 383; Civ. C. '02 SECTION 342; G. S. 225, 226; R. S. 275, 276; 1881 (17) 1008; 1917 (30) 68; 1920 (31) 1142; 1923 (33) 835; 1925 (34) 192; 1926 (34) 936, 981; 1929 (36) 279; 1938 (40) 1634; 1988 Act No. 330; 2015 Act No. 87 (S.379), SECTION 23, eff June 11, 2015. Effect of Amendment 2015 Act No. 87, SECTION 23, substituted "April thirtiet https://library.partnertax.ai/us-sc/stat/12-39-70 1994 Act No. 516, SECTION 25; 2003 Act No. 69, SECTION 3.UU, eff January 1, 2005; 2020 Act No. 147 (S.545), SECTION 1, eff September 28, 2020. Editor's Note 2020 Act No. 147, SECTION 4, provides as follows: "SECTION 4. This act takes effect upon approval by the Governor and applies to property tax returns due after December 31, 2020." Effect of Amendment 2020 Act No. 147, SECTION 1, in the undesignated paragraph, inserted "must use the department's Form PT-100 and". https://library.partnertax.ai/us-sc/stat/12-39-120 1962 Code SECTION 65-1764; 1952 Code SECTION 65-1764; 1942 Code SECTION 2710; 1932 Code SECTION 2710; Civ. C. '22 SECTION 442; Civ. C. '12 SECTION 390; Civ. C. '02 SECTION 349; G. S. 231; R. S. 282; 1881 (17) 1010; 2015 Act No. 87 (S.379), SECTION 24, eff June 11, 2015. Effect of Amendment 2015 Act No. 87, SECTION 24, substituted "value of any taxable personal property" for "value of buildings". https://library.partnertax.ai/us-sc/stat/12-39-140 1962 Code SECTION 65-1766; 1952 Code SECTION 65-1766; 1942 Code SECTION 2712; 1932 Code SECTION 2712; Civ. C. '22 SECTION 444; Civ. C. '12 SECTION 392; Civ. C. '02 SECTIONS 351, 357; G. S. 233; R. S. 284; 1881 (17) 1011; 1885 (19) 164; 1897 (22) 468; 1936 (39) 1612; 1958 (50) 1907; 1998 Act No. 370, SECTION 2. https://library.partnertax.ai/us-sc/stat/12-39-150 1962 Code SECTION 65-1768; 1952 Code SECTION 65-1768; 1942 Code SECTION 2713; 1932 Code SECTION 2713; Civ. C. '22 SECTION 445; Civ. C. '12 SECTION 393; Civ. C. '02 SECTION 352; G. S. 234; R. S. 28; 1881 (17) 1010; 1885 (19) 164; 2006 Act No. 386, SECTION 55.L, eff June 14, 2006. https://library.partnertax.ai/us-sc/stat/12-39-160 1962 Code SECTION 65-1769; 1952 Code SECTION 65-1769; 1942 Code SECTIONS 2708, 5364; 1932 Code SECTIONS 2708, 5393; Civ. C. '22 SECTIONS 440, 2637; Civ. C. '12 SECTIONS 388, 1769; Civ. C. '02 SECTIONS 347, 1220; G. S. 229a; R. S. 280; 1890 (20) 718; 1896 (22) 165; 1958 (50) 1907; 2015 Act No. 87 (S.379), SECTION 25, eff June 11, 2015. Effect of Amendment 2015 Act No. 87, SECTION 25, substituted "may" for "shall". https://library.partnertax.ai/us-sc/stat/12-39-170 1962 Code SECTION 65-1771; 1952 Code SECTION 65-1771; 1942 Code SECTION 2716; 1932 Code SECTION 2716; Civ. C. '22 SECTION 448; Civ. C. '12 SECTION 396; Civ. C. '02 SECTION 355; G. S. 236; R. S. 288; 1881 (17) 1012; 1979 Act No. 126, SECTION 1. https://library.partnertax.ai/us-sc/stat/12-39-180 1962 Code SECTION 65-1772; 1952 Code SECTION 65-1772; 1942 Code SECTION 2715; 1932 Code SECTION 2715; Civ. C. '22 SECTION 447; Civ. C. '12 SECTION 395; Civ. C. '02 SECTION 354; G. S. 235; R. S. 287; 1881 (17) 1011; 1958 (50) 1907; 1992 Act No. 361, SECTION 222; 1993 Act No. 181, SECTION 217; 1994 Act No. 490, SECTION 1; 2006 Act No. 386, SECTION 55.M, eff June 14, 2006. https://library.partnertax.ai/us-sc/stat/12-39-190 1962 Code SECTION 65-1773; 1952 Code SECTION 65-1773; 1942 Code SECTION 2717; 1932 Code SECTION 2717; Civ. C. '22 SECTION 449; Civ. C. '12 SECTION 397; Civ. C. '02 SECTION 356; G. S. 237; R. S. 289; 1881 (17) 1012; 2006 Act No. 386, SECTION 55.N, eff June 14, 2006; 2015 Act No. 87 (S.379), SECTION 26, eff June 11, 2015. Effect of Amendment 2015 Act No. 87, SECTION 26, substituted "retained in his own office" for "retained in his own office in the number of columns as the department directs". https://library.partnertax.ai/us-sc/stat/12-39-200 1962 Code SECTION 65-1774; 1952 Code SECTION 65-1774; 1942 Code SECTION 2717; 1932 Code SECTION 2717; Civ. C. '22 SECTION 449; Civ. C. '12 SECTION 397; Civ. C. '02 SECTION 356; G. S. 237; R. S. 289; 1881 (17) 1012; 2006 Act No. 386, SECTION 55.O, eff June 14, 2006; 2015 Act No. 87 (S.379), SECTION 27, eff June 11, 2015. Effect of Amendment 2015 Act No. 87, SECTION 27, substituted "the types of acceptable format" for "forms", and deleted "shall conform to those forms" from the end. https://library.partnertax.ai/us-sc/stat/12-39-210 1962 Code SECTION 65-1775; 1952 Code SECTION 65-1775; 1942 Code SECTION 2706; 1932 Code SECTION 2706; Civ. C. '22 SECTION 438; Civ. C. '12 SECTION 386; Civ. C. '02 SECTION 345; G. S. 229; R. S. 279; 1881 (17) 1009; 1928 (35) 1245. https://library.partnertax.ai/us-sc/stat/12-39-220 1962 Code SECTION 65-1776; 1952 Code SECTION 65-1776; 1942 Code SECTION 2718; 1932 Code SECTION 2718; Civ. C. '22 SECTION 450; Civ. C. '12 SECTION 398; Civ. C. '02 SECTION 357; G. S. 238; R. S. 290; 1881 (17) 1012; 2015 Act No. 87 (S.379), SECTION 28, eff June 11, 2015. Effect of Amendment 2015 Act No. 87, SECTION 28, rewrote the section. https://library.partnertax.ai/us-sc/stat/12-39-250 1962 Code SECTION 65-1779; 1952 Code SECTION 65-1779; 1942 Code SECTION 2727; 1932 Code SECTION 2727; Civ. C. '22 SECTION 459; Civ. C. '12 SECTION 407; Civ. C. '02 SECTION 366; G. S. 247; R. S. 299, 300; 1881 (17) 1015; 1931 (37) 3; 1934 (38) 1222; 1982 Act No. 287, SECTION 1; 1997 Act No. 146, SECTION 2; 2022 Act No. 236 (S.233), SECTION 3.A, eff June 22, 2022. Editor's Note 2022 Act No. 236, SECTION 3.C, provides as follows: "[SECTION 3.]C. This SECTION takes effect upon approval by the Govern https://library.partnertax.ai/us-sc/stat/12-39-260 1962 Code SECTION 65-1780; 1952 Code SECTION 65-1780; 1942 Code SECTION 2727; 1932 Code SECTION 2727; Civ. C. '22 SECTION 459; Civ. C. '12 SECTION 407; Civ. C. '02 SECTION 366; G. S. 247; R. S. 299, 300; 1881 (17) 1015; 1931 (37) 3; 1934 (38) 1222; 1996 Act No. 431, SECTION 11; 2015 Act No. 87 (S.379), SECTION 29, eff June 11, 2015; 2024 Act No. 133 (H.3608), SECTION 1, eff May 13, 2024. Code Commissioner's Note 1997 Act No. 34, SECTION 1, directed the Code Commissioner to change all references https://library.partnertax.ai/us-sc/stat/12-39-270 1962 Code SECTION 65-1784; 1952 Code SECTION 65-1784; 1942 Code SECTION 2734; 1932 Code SECTION 2734; Civ. C. '22 SECTION 466; Civ. C. '12 SECTION 414; Civ. C. '02 SECTION 373; 1900 (23) 307; 2006 Act No. 386, SECTION 55.P, eff June 14, 2006; 2015 Act No. 87 (S.379), SECTION 30, eff June 11, 2015. Effect of Amendment 2015 Act No. 87, SECTION 30, deleted the last sentence, relating to the procedure for settlement between auditor and treasurer. https://library.partnertax.ai/us-sc/stat/12-39-280 1962 Code SECTION 65-1785; 1952 Code SECTION 65-1785; 1942 Code SECTION 2735; 1932 Code SECTION 2735; Civ. C. '22 SECTION 467; Civ. C. '12 SECTION 415; Civ. C. '02 SECTION 374; 1896 (22) 59. https://library.partnertax.ai/us-sc/stat/12-39-310 1962 Code SECTION 65-1792; 1952 Code SECTION 65-1792; 1942 Code SECTION 2729; 1932 Code SECTION 2729; Civ. C. '22 SECTION 461; Civ. C. '12 SECTION 409; Civ. C. '02 SECTION 368; G. S. 250; R. S. 302; 1881 (17) 1017; 1998 Act No. 370, SECTION 3; 2006 Act No. 386, SECTION 55.Q, eff June 14, 2006. https://library.partnertax.ai/us-sc/stat/12-39-340 1975 (59) 248. https://library.partnertax.ai/us-sc/stat/12-39-350 1975 (59) 248; 1976 Act No. 618, SECTION 9. https://library.partnertax.ai/us-sc/stat/12-39-360 2003 Act No. 9, SECTION 1, eff April 21, 2003. South Carolina Legislative Services Agency * 223 Blatt Building * 1105 Pendleton Street * Columbia, SC 29201 Disclaimer * Policies * Photo Credits * Contact Us Legislative Services Agency h t t p : / / w w w . s c s t a t e h o u s e . g o v https://library.partnertax.ai/us-sc/stat/12-43-210 1975 (59) 248; 1976 Act No. 618, SECTION 2; 1988 Act No. 381, SECTION 4; 1993 Act No. 181, SECTION 218; 2003 Act No. 69, SECTION 3.J, eff June 18, 2003. https://library.partnertax.ai/us-sc/stat/12-43-215 1994 Act No. 406, SECTION 4; 2005 Act No. 138, SECTION 3, eff June 7, 2005, applicable to tax periods beginning after 2004. https://library.partnertax.ai/us-sc/stat/12-43-217 1995 Act No. 145, Part II, SECTION 119C; 1996 Act No. 431, SECTION 23; 1999 Act No. 93, SECTION 12; 1999 Act No. 100, Part II, SECTION 68B; 2000 Act No. 399, SECTION 3(W)(2), eff August 17, 2000. Editor's Note 2003 Act No. 69, SECTION 3.SS.1, provides as follows: "Notwithstanding the provisions of Section 12-43-217, a county that was scheduled to implement reassessment program values for property tax purposes in 2002 and, pursuant to the provisions of Section 12-43-217(B), postponed implementati https://library.partnertax.ai/us-sc/stat/12-43-220 1975 (59) 248; 1976 Act No. 618 SECTIONS 3-6, 13; 1978 Act No. 438, SECTIONS 2, 3; 1978 Act No. 528; 1979 Act No. 117 SECTION 1; 1979 Act No. 133 SECTION 2; 1979 Act No. 199, Part II, SECTION 23; 1982 Act No. 466, Part II SECTION 33; 1984 Act No. 419; 1985 Act No. 132; 1988 Act No. 404, SECTIONS 1, 2; 1988 Act No. 558, SECTION 1; 1988 Act No. 637; 1990 Act No. 603, SECTION 3; 1992 Act No. 361, SECTION 23(A); 1993 Act No. 87, SECTIONS 1, 2; 1993 Act No. 164, Part II, SECTION 104A; 1993 Act No. 18 https://library.partnertax.ai/us-sc/stat/12-45-260 1962 Code SECTION 65-2018; 1952 Code SECTION 65-2018; 1942 Code SECTIONS 2778, 3863; 1932 Code SECTIONS 2801, 3863; Civ. C. '22 SECTIONS 500, 1104; Civ. C. '12 SECTIONS 449, 983; Civ. C. '02 SECTIONS 402, 798; G. S. 273; R. S. 328, 680; 1881 (17) 1027; 1893 (21) 489; 1912 (27) 695; 1918 (30) 696; 1924 (33) 973; 1958 (50) 1917; 1988 Act No. 365, Part II, SECTION 5; 2015 Act No. 87 (S.379), SECTION 39, eff June 11, 2015. Effect of Amendment 2015 Act No. 87, SECTION 39, substituted "may monthly" fo https://library.partnertax.ai/us-sc/stat/12-45-280 1962 Code SECTION 65-2023; 1952 Code SECTION 65-2023; 1942 Code SECTION 2780-1; 1932 Code SECTION 1564; Cr. C. '22 SECTION 512; Cr. C. '12 SECTION 581; Cr. C. '02 SECTION 424; G. S. 1022; R. S. 337; 1878 (16) 584; 1924 (33) 1146; 1942 (42) 1429; 1988 Act No. 365, Part II, SECTION 6. https://library.partnertax.ai/us-sc/stat/12-45-300 1962 Code SECTION 65-2027; 1952 Code SECTION 65-2027; 1942 Code SECTION 2797; 1932 Code SECTION 2836; Civ. C. '22 SECTION 531; Civ. C. '12 SECTION 480; Civ. C. '02 SECTION 431; G. S. 249, 272; R. S. 362; 1881 (17) 1016, 1026; 1887 (19) 862; 1958 (50) 1917; 1998 Act No. 370, SECTION 4; 2015 Act No. 87 (S.379), SECTION 40, eff June 11, 2015. Effect of Amendment 2015 Act No. 87, SECTION 40, amended the section by deleting the requirement of notations on duplicate. https://library.partnertax.ai/us-sc/stat/12-45-390 1975 (59) 333. https://library.partnertax.ai/us-sc/stat/12-45-400 1986 Act No. 425, SECTION 2. https://library.partnertax.ai/us-sc/stat/12-45-410 1986 Act No. 425, SECTION 3; 1987 Act No. 69, SECTION 1. https://library.partnertax.ai/us-sc/stat/12-45-420 2000 Act No. 399, SECTION 3(W)(1), eff August 17, 2000; 2015 Act No. 87 (S.379), SECTION 41, eff June 11, 2015. Effect of Amendment 2015 Act No. 87, SECTION 41, inserted ", by a majority vote,". https://library.partnertax.ai/us-sc/stat/12-45-430 2005 Act No. 145, SECTION 46, eff June 7, 2005; 2006 Act No. 340, SECTION 1, eff June 10, 2006. South Carolina Legislative Services Agency * 223 Blatt Building * 1105 Pendleton Street * Columbia, SC 29201 Disclaimer * Policies * Photo Credits * Contact Us Legislative Services Agency h t t p : / / w w w . s c s t a t e h o u s e . g o v https://library.partnertax.ai/us-sc/stat/12-49-10 1962 Code SECTION 65-2701; 1952 Code SECTION 65-2701; 1942 Code SECTION 2569; 1932 Code SECTION 2569; Civ. C. '22 SECTION 338; Civ. C. '12 SECTION 290; Civ. C. '02 SECTION 263; G. S. 170; R. S. 220; 1881 (17) 987; 2015 Act No. 87 (S.379), SECTION 42, eff June 11, 2015. Effect of Amendment 2015 Act No. 87, SECTION 42, substituted "payable to the county" for "payable to the State". https://library.partnertax.ai/us-sc/stat/12-49-20 1962 Code SECTION 65-2702; 1952 Code SECTION 65-2702; 1942 Code SECTION 2571; 1932 Code SECTION 2571; 1924 (33) 944; 1957 (50) 261; 1959 (51) 350; 2015 Act No. 87 (S.379), SECTION 43, eff June 11, 2015. Effect of Amendment 2015 Act No. 87, SECTION 43, amended the section by substituting "tax collector of the county" for "sheriff of the county". https://library.partnertax.ai/us-sc/stat/12-49-30 1962 Code SECTION 65-2702.1; 1957 (50) 546. https://library.partnertax.ai/us-sc/stat/12-49-40 1962 Code SECTION 65-2703; 1952 Code SECTION 65-2703; 1942 Code SECTIONS 2570, 2785; 1932 Code SECTIONS 2570, 2833; Civ. C. '22 SECTIONS 339, 508; Civ. C. '12 SECTIONS 291, 457; Civ. C. '02 SECTION 409; G. S. 280; R. S. 336; 1887 (19) 862; 1888 (20) 41; 1889 (20) 334; 1890 (20) 675; 1902 (23) 1132; 1909 (26) 76. https://library.partnertax.ai/us-sc/stat/12-49-50 1962 Code SECTION 65-2704; 1952 Code SECTION 65-2704; 1942 Code SECTION 2786; 1932 Code SECTION 2834; Civ. C. '22 SECTION 509; Civ. C. '12 SECTION 458; Civ. C. '02 SECTION 410; G. S. 281; R. S. 337; 1881 (17) 1029. https://library.partnertax.ai/us-sc/stat/12-49-60 1962 Code SECTION 65-2705; 1952 Code SECTION 65-2705; 1942 Code SECTION 2569; 1932 Code SECTION 2569; Civ. C. '22 SECTION 338; Civ. C. '12 SECTION 290; Civ. C. '02 SECTION 263; G. S. 170; R. S. 220; 1881 (17) 987. https://library.partnertax.ai/us-sc/stat/12-49-85 1998 Act No. 442, SECTION 4A; 2006 Act No. 386, SECTION 55.U, eff June 14, 2006; 2007 Act No. 45, SECTION 2, eff June 4, 2007; 2015 Act No. 87 (S.379), SECTION 44, eff June 11, 2015. Effect of Amendment 2015 Act No. 87, SECTION 44, in (D), substituted "proof satisfactory to the county assessor" for "proof satisfactory to the county auditor", and substituted "from his records and the county auditor from the current duplicate" for "from the duplicate list". https://library.partnertax.ai/us-sc/stat/12-49-90 1962 Code SECTION 65-2708; 1963 (53) 226; 1993 Act No. 181, SECTION 228. https://library.partnertax.ai/us-sc/stat/12-49-910 1962 Code SECTION 65-2821; 1952 Code SECTION 65-2821; 1944 (43) 1328; 2015 Act No. 87 (S.379), SECTION 45, eff June 11, 2015. Effect of Amendment 2015 Act No. 87, SECTION 45, amended the section by removing the sheriff from tax sale collection process. https://library.partnertax.ai/us-sc/stat/12-49-920 1962 Code SECTION 65-2822; 1952 Code SECTION 65-2822; 1944 (43) 1328; 2015 Act No. 87 (S.379), SECTION 46, eff June 11, 2015. Effect of Amendment 2015 Act No. 87, SECTION 46, amended the section by removing the sheriff from tax sale collection process. https://library.partnertax.ai/us-sc/stat/12-49-930 1962 Code SECTION 65-2823; 1952 Code SECTION 65-2823; 1944 (43) 1328; 2015 Act No. 87 (S.379), SECTION 47, eff June 11, 2015. Effect of Amendment 2015 Act No. 87, SECTION 47, amended the section by removing the sheriff from tax sale collection process. https://library.partnertax.ai/us-sc/stat/12-49-940 1962 Code SECTION 65-2824; 1952 Code SECTION 65-2824; 1944 (43) 1328; 2015 Act No. 87 (S.379), SECTION 48, eff June 11, 2015. Effect of Amendment 2015 Act No. 87, SECTION 48, amended the section by removing the sheriff from tax sale collection process. https://library.partnertax.ai/us-sc/stat/12-49-950 1962 Code SECTION 65-2825; 1952 Code SECTION 65-2825; 1944 (43) 1328; 2005 Act No. 145, SECTION 50; 2015 Act No. 87 (S.379), SECTION 49, eff June 11, 2015. Effect of Amendment 2015 Act No. 87, SECTION 49, substituted "must be bid in on behalf of the forfeited land commission" for "must be bid in by the Forfeited Land Commission". https://library.partnertax.ai/us-sc/stat/12-49-960 1962 Code SECTION 65-2826; 1952 Code SECTION 65-2826; 1944 (43) 1328; 2015 Act No. 87 (S.379), SECTION 50, eff June 11, 2015. Effect of Amendment 2015 Act No. 87, SECTION 50, amended the section by removing the sheriff from tax sale collection process. https://library.partnertax.ai/us-sc/stat/12-49-970 1962 Code SECTION 65-2827; 1952 Code SECTION 65-2827; 1944 (43) 1328. https://library.partnertax.ai/us-sc/stat/12-49-1110 2006 Act No. 238, SECTION 4, eff March 15, 2006; 2006 Act No. 386, SECTION 49.B, eff June 14, 2006; 2015 Act No. 87 (S.379), SECTION 51, eff June 11, 2015. Effect of Amendment 2015 Act No. 87, SECTION 51, in (14), substituted "or a bill of sale" for "and a bill of sale". https://library.partnertax.ai/us-sc/stat/12-49-1120 2006 Act No. 238, SECTION 4, eff March 15, 2006. https://library.partnertax.ai/us-sc/stat/12-49-1130 2006 Act No. 238, SECTION 4, eff March 15, 2006. https://library.partnertax.ai/us-sc/stat/12-49-1140 2006 Act No. 238, SECTION 4, eff March 15, 2006. https://library.partnertax.ai/us-sc/stat/12-49-1150 2006 Act No. 238, SECTION 4, eff March 15, 2006; 2015 Act No. 87 (S.379), SECTION 52, eff June 11, 2015. Effect of Amendment 2015 Act No. 87, SECTION 52, inserted "and the tax map number". https://library.partnertax.ai/us-sc/stat/12-49-1160 2006 Act No. 238, SECTION 4, eff March 15, 2006. https://library.partnertax.ai/us-sc/stat/12-49-1170 2006 Act No. 238, SECTION 4, eff March 15, 2006. https://library.partnertax.ai/us-sc/stat/12-49-1180 2006 Act No. 238, SECTION 4, eff March 15, 2006. https://library.partnertax.ai/us-sc/stat/12-49-1190 2006 Act No. 386, SECTION 49.A, eff June 14, 2006. https://library.partnertax.ai/us-sc/stat/12-49-1200 2006 Act No. 386, SECTION 49.A, eff June 14, 2006. https://library.partnertax.ai/us-sc/stat/12-49-1210 2006 Act No. 386, SECTION 49.A, eff June 14, 2006. https://library.partnertax.ai/us-sc/stat/12-49-1220 2006 Act No. 386, SECTION 49.A, eff June 14, 2006; 2015 Act No. 87 (S.379), SECTION 53, eff June 11, 2015. Effect of Amendment 2015 Act No. 87, SECTION 53, in (C), substituted "to the county department responsible for registering manufactured housing" for "to the county auditor". https://library.partnertax.ai/us-sc/stat/12-49-1230 2006 Act No. 386, SECTION 49.A, eff June 14, 2006. https://library.partnertax.ai/us-sc/stat/12-49-1240 2006 Act No. 386, SECTION 49.A, eff June 14, 2006. https://library.partnertax.ai/us-sc/stat/12-49-1250 2006 Act No. 386, SECTION 49.A, eff June 14, 2006. https://library.partnertax.ai/us-sc/stat/12-49-1260 2006 Act No. 386, SECTION 49.A, eff June 14, 2006. https://library.partnertax.ai/us-sc/stat/12-49-1270 2006 Act No. 386, SECTION 49.A, eff June 14, 2006; 2015 Act No. 87 (S.379), SECTION 54, eff June 11, 2015. Effect of Amendment 2015 Act No. 87, SECTION 54, in (B), substituted "provides information to the assessor" for "provides information to the auditor". https://library.partnertax.ai/us-sc/stat/12-49-1280 2006 Act No. 386, SECTION 49.A, eff June 14, 2006. https://library.partnertax.ai/us-sc/stat/12-49-1290 2006 Act No. 386, SECTION 49.A, eff June 14, 2006. South Carolina Legislative Services Agency * 223 Blatt Building * 1105 Pendleton Street * Columbia, SC 29201 Disclaimer * Policies * Photo Credits * Contact Us Legislative Services Agency h t t p : / / w w w . s c s t a t e h o u s e . g o v https://library.partnertax.ai/us-sc/stat/12-51-40 1962 Code SECTION 65-2815.3; 1971 (57) 499; 1985 Act No. 166, SECTION 4; 1988 Act No. 451, SECTION 1; 1989 Act No. 78, SECTION 1; 1996 Act No. 431, SECTION 26; 1997 Act No. 106, SECTION 4; 1998 Act No. 285, SECTION 1; 2000 Act No. 399, SECTION 3(X)(3), eff January 1, 2001; 2015 Act No. 87 (S.379), SECTION 55, eff June 11, 2015. Effect of Amendment 2015 Act No. 87, SECTION 55, in (c), substituted "has de-titled the mobile home according to Section 56-19-510" for "gives written notice to the audit https://library.partnertax.ai/us-sc/stat/12-51-50 1962 Code SECTION 65-2815.4; 1971 (57) 499; 1985 Act No. 166, SECTION 5; 1997 Act No. 146, SECTION 1; 2000 Act No. 399, SECTION 3(X)(4), eff January 1, 2001; 2012 Act No. 186, SECTION 3, eff June 7, 2012. https://library.partnertax.ai/us-sc/stat/12-51-55 1995 Act No. 90, SECTION 3; 1996 Act No. 431; 2000 Act No. 399, SECTION 3(X)(5), eff January 1, 2001; 2005 Act No. 145, SECTION 51, eff June 7, 2005; 2015 Act No. 87 (S.379), SECTION 56, eff June 11, 2015. Effect of Amendment 2015 Act No. 87, SECTION 56, twice substituted "forfeited land commission" for "Forfeited Land Commission", and deleted the prior last sentence, relating to the requirement that funds from sale to pay taxes during redemption period. https://library.partnertax.ai/us-sc/stat/12-51-60 1962 Code SECTION 65-2815.5; 1971 (57) 499; 1985 Act No. 166, SECTION 6; 1994 Act No. 296, SECTION 1; 1996 Act No. 332, SECTION 2; 1996 Act No. 431, SECTION 30; 1998 Act No. 285, SECTION 2; 2000 Act No. 399, SECTION 3(X)(6), eff January 1, 2001. https://library.partnertax.ai/us-sc/stat/12-51-70 1962 Code SECTION 65-2815.6; 1971 (57) 499; 1985 Act No. 166, SECTION 7; 2012 Act No. 186, SECTION 4, eff June 7, 2012. https://library.partnertax.ai/us-sc/stat/12-51-80 1962 Code SECTION 65-2815.7; 1971 (57) 499; 1985 Act No. 166, SECTION 8; 2015 Act No. 87 (S.379), SECTION 57, eff June 11, 2015. Effect of Amendment 2015 Act No. 87, SECTION 57, substituted "within forty-five days" for "within thirty days". https://library.partnertax.ai/us-sc/stat/12-51-90 1962 Code SECTION 65-2815.8; 1971 (57) 499; 1985 Act No. 166, SECTION 9; 1996 Act No. 332, SECTION 1; 2000 Act No. 334, SECTION 1, eff June 6, 2000; 2001 Act No. 89, SECTION 48, eff July 20, 2001; 2006 Act No. 238, SECTION 3.A, eff March 15, 2006. Editor's Note 2000 Act No. 334, SECTION2, provides that the act applies to redemptions of property sold for delinquent taxes at sales held on or after the effective date of the act [June 6, 2000]. 2020 Act No. 174, SECTIONS 3.A., 3.B., provide as follo https://library.partnertax.ai/us-sc/stat/12-51-95 1988 Act No. 647, SECTION 1; 1994 Act No. 506, SECTION 13. https://library.partnertax.ai/us-sc/stat/12-51-96 1988 Act No. 647, SECTION 3; 1994 Act No. 506, SECTION 14. https://library.partnertax.ai/us-sc/stat/12-51-100 1962 Code SECTION 65-2815.9; 1971 (57) 499; 1985 Act No. 166, SECTION 10; 1998 Act No. 285, SECTION 3. https://library.partnertax.ai/us-sc/stat/12-51-110 1962 Code SECTION 65-2815.10; 1971 (57) 499; 1985 Act No. 166, SECTION 11. https://library.partnertax.ai/us-sc/stat/12-51-120 1962 Code SECTION 65-2815.11; 1971 (57) 499; 1985 Act No. 166, SECTION 12; 1996 Act No. 332, SECTION 3; 1996 Act No. 431, SECTION 31; 2000 Act No. 399, SECTION 3(X)(7), eff January 1, 2001. https://library.partnertax.ai/us-sc/stat/12-51-130 1962 Code SECTION 65-2815.12; 1971 (57) 499; 1985 Act No. 166, SECTION 13; 2000 Act No. 399, SECTION 3(X)(8), eff January 1, 2001; 2005 Act No. 145, SECTION 52, eff June 7, 2005; 2006 Act No. 238, SECTION 2, eff March 15, 2006; 2006 Act No. 386, SECTIONS 44, 49.C, eff June 14, 2006. 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. https://library.partnertax.ai/us-sc/stat/12-51-135 1985 Act No. 201, Part II, SECTION 49; 1993 Act No. 181, SECTION 231. https://library.partnertax.ai/us-sc/stat/12-51-140 1962 Code SECTION 65-2815.13; 1971 (57) 499. Code Commissioner's Note At the direction of the Code Commissioner, "Sections 12-49-1110 through 12-49-1290" was substituted for "Sections 12-49-210 through 12-49-300" because the latter sections were repealed. https://library.partnertax.ai/us-sc/stat/12-51-150 1962 Code SECTION 65-2815.14; 1971 (57) 499; 1985 Act No. 166, SECTION 14; 2006 Act No. 386, SECTIONS 35, 49.D, eff June 14, 2006. Code Commissioner's Note At the direction of the Code Commissioner, the first sentence as amended by SECTION 49.D of the 2006 amendment is set forth above. https://library.partnertax.ai/us-sc/stat/12-51-160 1962 Code SECTION 65-2815.15; 1971 (57) 499; 1985 Act No. 166, SECTION 15; 2006 Act No. 238, SECTION 3.B, eff March 15, 2006. https://library.partnertax.ai/us-sc/stat/12-51-170 1962 Code SECTION 65-2815.16; 1971 (57) 499; 1985 Act No. 166, SECTION 16. South Carolina Legislative Services Agency * 223 Blatt Building * 1105 Pendleton Street * Columbia, SC 29201 Disclaimer * Policies * Photo Credits * Contact Us Legislative Services Agency h t t p : / / w w w . s c s t a t e h o u s e . g o v https://library.partnertax.ai/us-sc/stat/12-53-10 1962 Code SECTION 65-2831; 1954 (48) 1566; 1993 Act No. 181, SECTION 232. https://library.partnertax.ai/us-sc/stat/12-53-20 1962 Code SECTION 65-2832; 1954 (48) 1566. https://library.partnertax.ai/us-sc/stat/12-53-30 1962 Code SECTION 65-2833; 1954 (48) 1566. https://library.partnertax.ai/us-sc/stat/12-53-40 1962 Code SECTION 65-2834; 1954 (48) 1566; 1990 Act No. 599, SECTION 2; 2003 Act No. 69, SECTION 3.X, eff June 18, 2003. https://library.partnertax.ai/us-sc/stat/12-43-221 1997 Act No. 36, SECTION 1. https://library.partnertax.ai/us-sc/stat/12-43-222 2016 Act No. 251 (H.3313), SECTION 1, eff June 7, 2016. Editor's Note 2016 Act No. 251, SECTION 3, provides as follows: "SECTION 3. The provisions of SECTIONS 1 and 2 of this act apply for eligible real property changed from agricultural use valuation after 2015." https://library.partnertax.ai/us-sc/stat/12-43-224 1979 Act No. 145, SECTION 1; 2012 Act No. 179, SECTION 2, eff May 25, 2012. Editor's Note 2012 Act No. 179, SECTION 5, provides as follows: "This act takes effect upon approval by the Governor and applies to property tax years beginning after 2011." https://library.partnertax.ai/us-sc/stat/12-43-225 2000 Act No. 346, SECTION 1A, eff for property tax years beginning after 1999; 2001 Act No. 89, SECTION 57, eff July 20, 2001; 2012 Act No. 179, SECTION 1.A, eff May 25, 2012; 2014 Act No. 277 (H.4944), SECTION 1, eff June 9, 2014; 2016 Act No. 237 (H.3710), SECTION 1, eff June 3, 2016. Editor's Note 2000 Act No. 346, SECTION 1B, provides as follows: "The provisions of Section 12-43-225 of the 1976 Code added by subsection A. of this section are not severable, and if a court of competent jurisdi https://library.partnertax.ai/us-sc/stat/12-43-227 1996 Act No. 403, SECTION 1. https://library.partnertax.ai/us-sc/stat/12-43-230 1975 (59) 248; 1976 Act No. 618 SECTION 7; 1979 Act No. 133 SECTION 1; 1996 Act No. 403, SECTION 2; 1998 Act No. 419, Part II, SECTION 61D; 2003 Act No. 69, SECTION 3.K, eff June 18, 2003; 2016 Act No. 167 (H.4712), SECTION 1, eff April 29, 2016. Editor's Note 2016 Act No. 167, SECTION 2, provides as follows: "SECTION 2. This act takes effect upon approval by the Governor and first applies to property tax years after 2014. Upon the site owner providing written or electronic notice to the county https://library.partnertax.ai/us-sc/stat/12-43-232 1994 Act No. 406, SECTION 1; 2005 Act No. 145, SECTION 43.C, eff June 7, 2005. https://library.partnertax.ai/us-sc/stat/12-43-233 2007 Act No. 76, SECTION 1, eff June 13, 2007. https://library.partnertax.ai/us-sc/stat/12-43-240 1975 (59) 248. https://library.partnertax.ai/us-sc/stat/12-43-250 1975 (59) 248. https://library.partnertax.ai/us-sc/stat/12-43-260 1975 (59) 248. https://library.partnertax.ai/us-sc/stat/12-43-285 2001 Act No. 89, SECTION 46, eff July 20, 2001, applicable to property tax years beginning after December 31, 1999. https://library.partnertax.ai/us-sc/stat/12-43-295 1982 Act No. 466, Part II, SECTION 39. https://library.partnertax.ai/us-sc/stat/12-43-296 1992 Act No. 400, SECTION 1. https://library.partnertax.ai/us-sc/stat/12-43-300 1975 (59) 248; 1983 Act No. 109; 1988 Act No. 381, SECTION 2; 1993 Act No. 181, SECTION 221; 1996 Act No. 456, SECTION 3; 1996 Act No. 459, SECTION 17. https://library.partnertax.ai/us-sc/stat/12-43-310 1975 (59) 248. https://library.partnertax.ai/us-sc/stat/12-43-320 1976 Act No. 618 SECTION 10; 1993 Act No. 181, SECTION 223. https://library.partnertax.ai/us-sc/stat/12-43-330 1982 Act No. 437. https://library.partnertax.ai/us-sc/stat/12-43-335 1992 Act No. 361, SECTION 24(A); 1993 Act No. 181, SECTION 224; 1994 Act No. 516, SECTION 33; 2003 Act No. 69, SECTION 3.SS.2, eff Jan. 1, 2005; 2006 Act No. 386, SECTION 26, eff June 14, 2006. https://library.partnertax.ai/us-sc/stat/12-43-340 1994 Act No. 406, SECTION 1. https://library.partnertax.ai/us-sc/stat/12-43-350 1995 Act No. 145, Part II, SECTION 119E; 1997 Act No. 155, Part III, SECTION 3A; 2008 Act No. 313, SECTION 8.A, eff June 12, 2008, applicable for property tax years beginning after 2007. https://library.partnertax.ai/us-sc/stat/12-43-360 2003 Act No. 30, SECTION 1, eff May 14, 2003. https://library.partnertax.ai/us-sc/stat/12-43-365 2005 Act No. 149, SECTION 2, eff June 9, 2005. Editor's Note 2005 Act No. 149, SECTION 3, provides as follows: "This act takes effect upon approval by the Governor and the provisions of Section 12-43-365 of the 1976 Code as added by this act apply for the valuation of golf courses for purposes of property tax as golf courses are valued in countywide assessment and equalization programs implemented after 2005." https://library.partnertax.ai/us-sc/stat/12-43-370 2016 Act No. 251 (H.3313), SECTION 5, eff June 7, 2016. South Carolina Legislative Services Agency * 223 Blatt Building * 1105 Pendleton Street * Columbia, SC 29201 Disclaimer * Policies * Photo Credits * Contact Us Legislative Services Agency h t t p : / / w w w . s c s t a t e h o u s e . g o v https://library.partnertax.ai/us-sc/stat/12-44-10 1997 Act No. 149, SECTION 1; 2003 Act No. 69, SECTION 3.AAA.1, eff January 1, 2003; 2007 Act No. 116, SECTION 7.D, eff June 28, 2007. Editor's Note 2003 Act No. 69, SECTION 3.AAA.2, provides in part as follows: "For those projects that have been granted a two-year extension of time to complete the project and the two-year period has expired, the sponsor may request an additional three years to complete the project notwithstanding the provisions of Section 4-12-30(C)(2)". https://library.partnertax.ai/us-sc/stat/12-44-20 1997 Act No. 149, SECTION 1; 2003 Act No. 69, SECTION 3.AAA.1, eff January 1, 2003. https://library.partnertax.ai/us-sc/stat/12-44-30 1997 Act No. 149, SECTION 1; 1999 Act No. 100, Part II, SECTION 20; 2000 Act No. 283, SECTION 3(D), eff May 19, 2000; 2001 Act No. 89, SECTION 65C, eff July 20, 2001; 2002 Act No. 280, SECTION 3, eff May 2, 2002; 2002 Act No. 334, SECTION 1, eff June 24, 2002; 2003 Act No. 69, SECTION 3.P, eff June 18, 2003; 2003 Act No. 69, SECTION 3.AAA.1, eff January 1, 2003; 2005 Act No. 71, SECTION 2, eff May 23, 2005; 2005 Act No. 145, SECTION 44.A, eff June 7, 2005; 2005 Act No. 161, SECTION 40.A, eff Jun https://library.partnertax.ai/us-sc/stat/12-44-40 1997 Act No. 149, SECTION 1; 2000 Act No. 283, SECTION 3(E), eff May 19, 2000; 2003 Act No. 69, SECTION 3.AAA.1, eff January 1, 2003; 2007 Act No. 116, SECTION 7.F, eff June 28, 2007; 2010 Act No. 161, SECTION 3, eff May 12, 2010; 2010 Act No. 290, SECTION 9, eff June 23, 2010. Code Commissioner's Note At the direction of the Code Commissioner, references in this section to the offices of the former State Budget and Control Board, Office of the Governor, or other agencies, were changed to reflec https://library.partnertax.ai/us-sc/stat/12-44-50 1997 Act No. 149, SECTION 1; 2001 Act No. 89, SECTION 51F, eff July 20, 2001, applicable to a fee in lieu of property taxes agreement in which an initial lease agreement is executed on or after that date; 2003 Act No. 69, SECTION 3.AAA.1, eff January 1, 2003; 2010 Act No. 290, SECTION 10.A, eff January 1, 2011. Editor's Note 2010 Act No. 290, SECTION 10.B, provides as follows: "This SECTION shall take effect in each county in the first property tax year in which a countywide reassessment program https://library.partnertax.ai/us-sc/stat/12-44-55 2002 Act No. 334, SECTION 5, eff June 24, 2002; 2003 Act No. 69, SECTION 3.AAA.1, eff January 1, 2003. https://library.partnertax.ai/us-sc/stat/12-44-60 1997 Act No. 149, SECTION 1; 1999 Act No. 114, SECTION 4; 2003 Act No. 69, SECTION 3.AAA.1, eff January 1, 2003. https://library.partnertax.ai/us-sc/stat/12-44-70 1997 Act No. 149, SECTION 1; 2003 Act No. 69, SECTION 3.AAA.1, eff January 1, 2003; 2007 Act No. 116, SECTION 7.G, eff June 28, 2007. https://library.partnertax.ai/us-sc/stat/12-44-80 1997 Act No. 149, SECTION 1; 2001 Act No. 89, SECTION 61A, eff July 20, 2001; 2003 Act No. 69, SECTION 3.AAA.1, eff January 1, 2003. https://library.partnertax.ai/us-sc/stat/12-44-90 1997 Act No. 149, SECTION 1; 2002 Act No. 334, SECTION 2, eff June 24, 2002; 2003 Act No. 69, SECTION 3.AAA.1, eff January 1, 2003; 2012 Act No. 187, SECTION 6, eff June 7, 2012. https://library.partnertax.ai/us-sc/stat/12-44-100 1997 Act No. 149, SECTION 1; 2003 Act No. 69, SECTION 3.AAA.1, eff January 1, 2003. https://library.partnertax.ai/us-sc/stat/12-44-110 1997 Act No. 149, SECTION 1; 2003 Act No. 69, SECTION 3.AAA.1, eff January 10, 2003; 2010 Act No. 290, SECTION 11, eff January 1, 2011. https://library.partnertax.ai/us-sc/stat/12-44-120 1997 Act No. 149, SECTION 1; 2000 Act No. 283, SECTION 3(F), eff May 19, 2000; 2003 Act No. 69, SECTION 3.AAA.1, eff January 1, 2003; 2008 Act No. 313, SECTION 2.I.4, eff June 12, 2008. https://library.partnertax.ai/us-sc/stat/12-44-130 1997 Act No. 149, SECTION 1; 2000 Act No. 283, SECTION 3(G), eff May 19, 2000; 2000 Act No. 399, SECTION 3(R)(3), eff August 17, 2000; 2003 Act No. 69, SECTION 3.AAA.1, eff January 1, 2003; 2006 Act No. 384, SECTION 12, eff June 14, 2006; 2010 Act No. 290, SECTION 12, eff January 1, 2011. Editor's Note 2000 Act No. 399, SECTION 3.Z., provides, in pertinent part, as follows: "This section takes effect upon approval by the Governor, or as otherwise stated, except that ... subsection R. applies to https://library.partnertax.ai/us-sc/stat/12-44-140 1997 Act No. 149, SECTION 1; 2003 Act No. 69, SECTION 3.AAA.1, eff January 1, 2003; 2006 Act No. 384, SECTION 13, eff June 14, 2006. https://library.partnertax.ai/us-sc/stat/12-44-150 1997 Act No. 149, SECTION 1; 2003 Act No. 69, SECTION 3.AAA.1, eff January 1, 2003. https://library.partnertax.ai/us-sc/stat/12-44-160 1997 Act No. 149, SECTION 1; 2000 Act No. 399, SECTION 3(I), eff August 17, 2000; 2003 Act No. 69, SECTION 3.AAA.1, eff January 1, 2003. https://library.partnertax.ai/us-sc/stat/12-44-170 1997 Act No. 149, SECTION 3; 2003 Act No. 69, SECTION 3.AAA.1. South Carolina Legislative Services Agency * 223 Blatt Building * 1105 Pendleton Street * Columbia, SC 29201 Disclaimer * Policies * Photo Credits * Contact Us Legislative Services Agency h t t p : / / w w w . s c s t a t e h o u s e . g o v https://library.partnertax.ai/us-sc/stat/12-45-10 Former Section, titled Appointment, oath and bond of county treasurer, had the following history: 1962 Code SECTION 65-1951; 1952 Code SECTION 65-1951; 1942 Code SECTION 2769; 1932 Code SECTIONS 2816, 2789, 4041, 4398; 1925 (34) 122; 1929 (36) 93; 1930 (36) 1174; 1932 (37) 1262; 1934 (38) 1222, 1427; 1935 (39) 171; 1940 (41) 1748. Repealed by 2015 Act No. 87, SECTION 32, eff June 11, 2015. https://library.partnertax.ai/us-sc/stat/12-45-15 1990 Act No. 444, SECTION 2; 1991 Act No. 123, SECTION 2; 2006 Act No. 386, SECTION 55.R, eff June 14, 2006. https://library.partnertax.ai/us-sc/stat/12-45-17 2012 Act No. 186, SECTION 1, eff June 7, 2012. https://library.partnertax.ai/us-sc/stat/12-45-20 1962 Code SECTION 65-1954; 1952 Code SECTION 65-1954; 1942 Code SECTION 2769; 1932 Code SECTIONS 2789, 2816, 4041, 4398; 1925 (34) 122; 1929 (36) 93; 1930 (36) 1174; 1932 (37) 1262; 1934 (38) 1222, 1427; 1935 (39) 171; 1940 (41) 1748; 1955 (49) 155. https://library.partnertax.ai/us-sc/stat/12-45-30 1962 Code SECTION 65-1958; 1952 Code SECTION 65-1958; 1942 Code SECTION 2770; 1932 Code SECTION 2791; Civ. C. '22 SECTION 492; Civ. C. '12 SECTION 441; Civ. C. '02 SECTION 393; G. S. 222; R. S. 318; 1897 (22) 207. https://library.partnertax.ai/us-sc/stat/12-45-35 2001 Act No. 89, SECTION 62A, eff July 20, 2001; 2006 Act No. 386, SECTION 55.S, eff June 14, 2006; 2015 Act No. 87 (S.379), SECTION 33, eff June 11, 2015. Effect of Amendment 2015 Act No. 87, SECTION 33, in (A), substituted "filed with the State Treasurer" for "filed with the department". https://library.partnertax.ai/us-sc/stat/12-45-40 1962 Code SECTION 65-1962; 1952 Code SECTION 65-1962; 1942 Code SECTION 2774; 1932 Code SECTION 2795; Civ. C. '22 SECTION 496; Civ. C. '12 SECTION 445; Civ. C. '02 SECTION 398; G. S. 266; R. S. 324; 1881 (17) 1023; 1909 (26) 74; 1929 (36) 141. https://library.partnertax.ai/us-sc/stat/12-45-60 1962 Code SECTION 65-1964; 1952 Code SECTION 65-1964; 1942 Code SECTION 2774; 1932 Code SECTION 2795; Civ. C. '22 SECTION 496; Civ. C. '12 SECTION 445; Civ. C. '02 SECTION 398; G. S. 266; R. S. 324; 1881 (17) 1023; 1909 (26) 74; 1929 (36) 141. https://library.partnertax.ai/us-sc/stat/12-45-70 1962 Code SECTION 65-1965; 1952 Code SECTION 65-1965; 1942 Code SECTION 2774; 1932 Code SECTION 2795; Civ. C. '22 SECTION 496; Civ. C. '12 SECTION 445; Civ. C. '02 SECTION 398; G. S. 266; R. S. 324; 1881 (17) 1023; 1909 (26) 74; 1929 (36) 141; 1983 Act No. 23 SECTION 2; 1985 Act No. 166, SECTION 2; 1993 Act No. 181, SECTION 225; 1996 Act No. 459, SECTION 18; 2006 Act No. 386, SECTION 55.T, eff June 14, 2006; 2015 Act No. 87 (S.379), SECTION 34, eff June 11, 2015. Effect of Amendment 2015 Act No. https://library.partnertax.ai/us-sc/stat/12-45-75 1994 Act No. 443, SECTION 1; 1995 Act No. 145, Part II, SECTION 119D; 2005 Act No. 136, SECTION 1, eff June 7, 2005; 2006 Act No. 388, Pt V, SECTION 3.A, eff June 10, 2006; 2021 Act No. 69 (H.3482), SECTION 1, eff May 17, 2021. Editor's Note 2006 Act No. 388, Pt V SECTION 3.B, provides as follows: "Each county treasurer shall report to the General Assembly on the impact and implementation of the provisions of this section no later than sixty days after January 15, 2009. The report shall include, https://library.partnertax.ai/us-sc/stat/12-45-78 2000 Act No. 399, SECTION 3(X)(1), eff January 1, 2001. https://library.partnertax.ai/us-sc/stat/12-45-80 1962 Code SECTION 65-1978; 1952 Code SECTION 65-1978; 1942 Code SECTION 2773; 1932 Code SECTION 2794; Civ. C. '22 SECTION 495; Civ. C. '12 SECTION 444; Civ. C. '02 SECTION 397; 1896 (22) 61; 1905 (24) 833; 1906 (25) 44; 1912 (27) 539; 1935 (39) 102. https://library.partnertax.ai/us-sc/stat/12-45-90 1962 Code SECTION 65-1980; 1952 Code SECTION 65-1980; 1942 Code SECTIONS 2774, 2808; 1932 Code SECTIONS 2795, 2846; Civ. C. '22 SECTIONS 496, 512; Civ. C. '12 SECTIONS 445, 461; Civ. C. '02 SECTIONS 398, 413; G. S. 266, 268; R. S. 324, 340; 1881 (17) 988, 1023; 1909 (26) 74; 1929 (36) 141; 1937 (40) 138; 1958 (50) 1917; 2001 Act No. 24, SECTION 1, eff May 29, 2001; 2015 Act No. 87 (S.379), SECTION 35, eff June 11, 2015. Effect of Amendment 2015 Act No. 87, SECTION 35, deleted the former last sen https://library.partnertax.ai/us-sc/stat/12-45-115 1997 Act No. 155, Part II, SECTION 67A. https://library.partnertax.ai/us-sc/stat/12-45-120 1962 Code SECTION 65-2002; 1952 Code SECTION 65-2002; 1942 Code SECTION 2787; 1932 Code SECTION 2835; Civ. C. '22 SECTION 510; Civ. C. '12 SECTION 459; Civ. C. '02 SECTION 411; G. S. 282; R. S. 338; 1881 (17) 1030; 2015 Act No. 87 (S.379), SECTION 36, eff June 11, 2015. Effect of Amendment 2015 Act No. 87, SECTION 36, substituted "return of any personal tax" for "return of any chattel tax", three times substituted "percent" for "per cent", and substituted "one-half" for "one half". https://library.partnertax.ai/us-sc/stat/12-45-140 1962 Code SECTION 65-2004; 1952 Code SECTION 65-2004; 1942 Code SECTION 2775; 1932 Code SECTION 2798; Civ. C. '22 SECTION 497; Civ. C. '12 SECTION 446; Civ. C. '02 SECTION 399; G. S. 267; R. S. 325; 1881 (17) 1024; 1925 (34) 21; 1931 (37) 125. https://library.partnertax.ai/us-sc/stat/12-45-150 1962 Code SECTION 65-2005; 1952 Code SECTION 65-2005; 1942 Code SECTION 2775; 1932 Code SECTION 2798; Civ. C. '22 SECTION 497; Civ. C. '12 SECTION 446; Civ. C. '02 SECTION 399; G. S. 267; R. S. 325; 1881 (17) 1024; 1925 (34) 21; 1931 (37) 125. https://library.partnertax.ai/us-sc/stat/12-45-160 1962 Code SECTION 65-2006; 1952 Code SECTION 65-2006; 1942 Code SECTION 2775; 1932 Code SECTION 2798; Civ. C. '22 SECTION 497; Civ. C. '12 SECTION 446; Civ. C. '02 SECTION 399; G. S. 267; R. S. 325; 1881 (17) 1024; 1925 (34) 21; 1931 (37) 125. https://library.partnertax.ai/us-sc/stat/12-45-170 1962 Code SECTION 65-2007; 1952 Code SECTION 65-2007; 1942 Code SECTION 2775; 1932 Code SECTION 2798; Civ. C. '22 SECTION 497; Civ. C. '12 SECTION 446; Civ. C. '02 SECTION 399; G. S. 267; R. S. 325; 1881 (17) 1024; 1925 (34) 21; 1931 (37) 125. https://library.partnertax.ai/us-sc/stat/12-45-180 1962 Code SECTION 65-2008; 1952 Code SECTION 65-2008; 1942 Code SECTION 2782; 1932 Code SECTION 2830; Civ. C. '22 SECTION 505; Civ. C. '12 SECTION 454; Civ. C. '02 SECTION 406; G. S. 276; R. S. 333; 1881 (17) 1027; 1887 (19) 862; 1902 (23) 972; 1909 (26) 76; 1936 (39) 1389; 1938 (40) 1872; 1953 (48) 23; 1959 (51) 553; 1985 Act No. 166, SECTION 3; 1990 Act No. 335, SECTION 1; 1993 Act No. 9, SECTION 1; 1995 Act No. 60, SECTION 4E; 1997 Act No. 106, SECTION 7; 2015 Act No. 87 (S.379), SECTION 37, https://library.partnertax.ai/us-sc/stat/12-45-185 2005 Act No. 145, SECTION 58.A, eff June 7, 2005, and by 2005 Act No. 161, SECTION 42.A, eff June 9, 2005; 2015 Act No. 87 (S.379), SECTION 38, eff June 11, 2015. Editor's Note 2005 Act No. 145, SECTION 58.B, provides as follows: "This section takes effect upon approval by the Governor and applies for property taxes due for tax years beginning after 2004." 2005 Act No. 161, SECTION 42.B, provides as follows: "This SECTION takes effect upon approval by the Governor and applies for property taxes https://library.partnertax.ai/us-sc/stat/12-45-220 1962 Code SECTION 65-2014; 1952 Code SECTION 65-2014; 1942 Code SECTION 2780; 1932 Code SECTION 2803; Civ. C. '22 SECTION 502; Civ. C. '12 SECTION 451; 1909 (26) 166; 1959 (51) 111; 1967 (55) 59, 493; 1990 Act No. 326, SECTION 2. https://library.partnertax.ai/us-sc/stat/12-53-45 2012 Act No. 135, SECTION 1, eff July 1, 2012. https://library.partnertax.ai/us-sc/stat/12-53-50 1962 Code SECTION 65-2835; 1954 (48) 1566. https://library.partnertax.ai/us-sc/stat/12-53-60 1962 Code SECTION 65-2836; 1954 (48) 1566. South Carolina Legislative Services Agency * 223 Blatt Building * 1105 Pendleton Street * Columbia, SC 29201 Disclaimer * Policies * Photo Credits * Contact Us Legislative Services Agency h t t p : / / w w w . s c s t a t e h o u s e . g o v https://library.partnertax.ai/us-sc/stat/12-54-10 1985 Act No. 201, Part II, SECTION 32A; 1993 Act No. 181, SECTION 235; 1995 Act No. 60, SECTION 2C. https://library.partnertax.ai/us-sc/stat/12-54-15 1995 Act No. 76, SECTION 4. https://library.partnertax.ai/us-sc/stat/12-54-17 1995 Act No. 76, SECTION 4. https://library.partnertax.ai/us-sc/stat/12-54-25 1995 Act No. 60, SECTION 4C; 1996 Act No. 456, SECTION 4; 1998 Act No. 432, SECTION 13; 2000 Act No. 399, SECTION 3(J)(1), eff August 17, 2000; 2003 Act No. 69, SECTION 3.Z, eff June 18, 2003; 2005 Act No. 145, SECTION 53, eff June 7, 2005. Editor's Note 2000 Act No. 399, SECTION 3.Z., provides, in pertinent part, as follows: "This section takes effect upon approval by the Governor, or as otherwise stated, except that ... subsection J.1. applies to taxable periods ending after December 31, 1999; https://library.partnertax.ai/us-sc/stat/12-54-42 1995 Act No. 76, SECTION 4; 2005 Act No. 145, SECTION 32.A, eff July 1, 2005. https://library.partnertax.ai/us-sc/stat/12-54-43 1999 Act No. 114, SECTION 4; 2000 Act No. 399, SECTION 3(J)(2), eff August 17, 2000; 2001 Act No. 89, SECTION 30, eff July 20, 2001; 2005 Act No. 145, SECTION 33.A, eff October 1, 2005; 2005 Act No. 145, SECTION 33.B, eff July 1, 2005; 2005 Act No. 161, SECTION 16.A, eff June 9, 2005. Editor's Note 2000 Act No. 399, SECTION 3.Z., provides, in pertinent part, as follows: "This section takes effect upon approval by the Governor, or as otherwise stated, except that ... subsection J.1. applies to ta https://library.partnertax.ai/us-sc/stat/12-54-44 1999 Act No. 114, SECTION 4; 2001 Act No. 89, SECTION 31, eff July 20, 2001. Editor's Note 1999 Act No. 125, Part I, SECTION 6, effective July 1, 2000, purported to repeal SECTION 12-54-40(M); however, SECTION 12-54-40 had already been repealed by Act 114, SECTION 4. Act 114 also added SECTION 12-54-44. Subsection (D) of the new SECTION 12-54-44 is the same as subsection (M) of the former SECTION 12-54-40 prior to its repeal by Act 114. The subsection refers to Title 12, Chapter 21, Article 20, https://library.partnertax.ai/us-sc/stat/12-54-46 1995 Act No. 76, SECTION 4; 1998 Act No. 387, SECTION 5; 2005 Act No. 161, SECTION 27, eff June 9, 2005. https://library.partnertax.ai/us-sc/stat/12-54-47 1995 Act No. 76, SECTION 4. https://library.partnertax.ai/us-sc/stat/12-54-50 1985 Act No. 201, Part II, SECTION 32A; 1991 Act No. 168, SECTION 5; 1996 Act No. 431, SECTION 13. https://library.partnertax.ai/us-sc/stat/12-54-55 1987 Act No. 170, Part II, SECTION 25 O(2); 1990 Act No. 612, Part II SECTION 38; 1995 Act No. 76, SECTION 13; 1998 Act No. 432, SECTION 14; 2002 Act No. 334, SECTION 8D, eff June 24, 2002; 2002 Act No. 363, SECTION 1E, eff August 2, 2002; 2005 Act No. 161, SECTION 10, eff June 9, 2005. Editor's Note 2002 Act No. 334, SECTION 8.E and 2002 Act No. 363, SECTION 1.F provide as follows: "This section takes effect upon approval by the Governor and applies for estimated taxes due after 2002." https://library.partnertax.ai/us-sc/stat/12-54-70 1985 Act No. 201, Part II, SECTION 32A; 1987 Act No. 70 SECTION 6; 1987 Act No. 170, Part II, SECTION 25 O(4); 2005 Act No. 161, SECTION 11, eff June 9, 2005; 2007 Act No. 110, SECTION 27, eff June 21, 2007; 2007 Act No. 116, SECTION 33, eff June 28, 2007, applicable for tax years after 2007. https://library.partnertax.ai/us-sc/stat/12-54-75 1999 Act No. 121, SECTION 1. https://library.partnertax.ai/us-sc/stat/12-54-85 1995 Act No. 60, SECTION 4D(1); 1996 Act No. 456, SECTION 5; 1997 Act No. 86, SECTION 1; 1998 Act No. 386, SECTION 3; 1998 Act No. 442, SECTION 4D; 1999 Act No. 114, SECTION 3; 2000 Act No. 399, SECTIONS 3(U)(1) and (2), eff August 17, 2000; 2001 Act No. 89, SECTIONS 33, 34, eff July 20, 2001, applicable to tax periods beginning after December 31, 1997; 2007 Act No. 110, SECTION 28.A, eff June 21, 2007; 2007 Act No. 116, SECTION 34.A, eff June 28, 2007. Editor's Note 2005 Act No. 17, SECTION 2, https://library.partnertax.ai/us-sc/stat/12-54-87 2012 Act No. 233, SECTION 2, eff June 18, 2012. https://library.partnertax.ai/us-sc/stat/12-54-90 1985 Act No. 201, Part II, SECTION 32A; 1989 Act No. 188, SECTION 2; 1996 Act No. 431, SECTION 14; 2005 Act No. 145, SECTION 34, eff June 7, 2005. https://library.partnertax.ai/us-sc/stat/12-54-100 1985 Act No. 201, Part II, SECTION 32A; 2000 Act No. 399, SECTION 3(J)(3), eff August 17, 2000. https://library.partnertax.ai/us-sc/stat/12-54-110 1985 Act No. 201, Part II, SECTION 32A; 2003 Act No. 69, SECTION 3.L, eff June 18, 2003; 2005 Act No. 161, SECTION 12, eff June 9, 2005. https://library.partnertax.ai/us-sc/stat/12-54-120 1985 Act No. 201, Part II, SECTION 32A; 1988 Act No. 456; 1991 Act No. 168, SECTION 6; 1995 Act No. 76, SECTION 14; 1998 Act No. 345, SECTION 1. 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. https://library.partnertax.ai/us-sc/stat/12-54-122 1998 Act No. 345, SECTION 2; 2019 Act No. 13 (S.160), SECTION 1, eff July 1, 2019. Effect of Amendment 2019 Act No. 13, SECTION 1, in (G), inserted (4), allowing the Department of Revenue to implement a system of filing and indexing liens that is accessible to the public over the internet. https://library.partnertax.ai/us-sc/stat/12-54-123 2005 Act No. 145, SECTION 3.A, eff July 1, 2005. https://library.partnertax.ai/us-sc/stat/12-54-124 2003 Act No. 69, SECTION 3.Y, eff June 18, 2003. https://library.partnertax.ai/us-sc/stat/12-54-125 1988 Act No. 444, SECTION 8. https://library.partnertax.ai/us-sc/stat/12-54-126 2006 Act No. 386, SECTION 1.A, eff October 1, 2006. https://library.partnertax.ai/us-sc/stat/12-54-127 1995 Act No. 76, SECTION 4. https://library.partnertax.ai/us-sc/stat/12-54-130 1985 Act No. 201, Part II, SECTION 32A. https://library.partnertax.ai/us-sc/stat/12-54-135 1995 Act No. 76, SECTION 4. https://library.partnertax.ai/us-sc/stat/12-54-138 1994 Act No. 516, SECTION 7. https://library.partnertax.ai/us-sc/stat/12-54-155 1988 Act No. 660, SECTION 4; 2006 Act No. 386, SECTION 27.A, eff June 14, 2006 applicable for tax periods beginning after December 31, 2006; 2007 Act No. 110, SECTION 29.A, eff June 21, 2007, applicable for tax periods beginning after December 31, 2006; 2007 Act No. 116, SECTION 35.A, eff June 28, 2007, applicable for tax periods beginning after December 31, 2006. https://library.partnertax.ai/us-sc/stat/12-54-160 1985 Act No. 201, Part II, SECTION 32A; 1998 Act No. 432, SECTION 15. https://library.partnertax.ai/us-sc/stat/12-54-170 1985 Act No. 201, Part II, SECTION 32A. https://library.partnertax.ai/us-sc/stat/12-54-180 1985 Act No. 201, Part II, SECTION 32A. https://library.partnertax.ai/us-sc/stat/12-54-190 1985 Act No. 201, Part II, SECTION 32A; 1989 Act No. 78, SECTION 6. https://library.partnertax.ai/us-sc/stat/12-54-195 2001 Act No. 89, SECTION 32, eff July 20, 2001; 2002 Act No. 334, SECTION 13, eff June 24, 2002. https://library.partnertax.ai/us-sc/stat/12-54-196 2006 Act No. 386, SECTION 2.A, eff June 14, 2006 applicable to taxes collected beginning in tax year 2006. https://library.partnertax.ai/us-sc/stat/12-54-200 1985 Act No. 201, Part II, SECTION 32A; 2001 Act No. 89, SECTION 35, eff July 20, 2001; 2007 Act No. 110, SECTION 43, eff June 21, 2007; 2007 Act No. 116, SECTION 48, eff June 28, 2007, applicable for tax years beginning after 2007. https://library.partnertax.ai/us-sc/stat/12-54-210 1985 Act No. 201, Part II, SECTION 32A; 1995 Act No. 76, SECTION 15; 1996 Act No. 431, SECTION 15; 2005 Act No. 145, SECTION 35.A, eff July 1, 2005. https://library.partnertax.ai/us-sc/stat/12-54-220 1985 Act No. 201, Part II, SECTION 32A; 1988 Act No. 504, SECTION 1. https://library.partnertax.ai/us-sc/stat/12-54-225 1988 Act No. 660, SECTION 6; 1992 Act No. 361, SECTION 27. https://library.partnertax.ai/us-sc/stat/12-54-227 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. https://library.partnertax.ai/us-sc/stat/12-54-230 1985 Act No. 201, Part II, SECTION 32A; 1988 Act No. 504, SECTION 2; 1993 Act No. 181, SECTION 236. https://library.partnertax.ai/us-sc/stat/12-54-240 1988 Act No. 658, Part II, SECTION 32; 1989 Act No. 106, SECTION 2; 1991 Act No. 50, SECTION 4; 1991 Act No. 171, Part II, SECTION 43B; 1992 Act No. 361, SECTIONS 8(C), 28; 1993 Act No. 181, SECTION 237; 1994 Act No. 516, SECTION 19; 1995 Act No. 60, SECTION 2E; 1995 Act No. 76, SECTION 16; 1995 Act No. 98, SECTION 2; 1996 Act No. 343, SECTION 4; 1996 Act No. 459, SECTION 24; 1997 Act No. 84, SECTION 1; 1997 Act No. 89, SECTIONS 1, 2; 1997 Act No. 155, Part II, SECTION 43B; 1999 Act No. 93, SECT https://library.partnertax.ai/us-sc/stat/12-54-250 1990 Act No. 612, Part II, SECTION 24; 1993 Act No. 181, SECTION 238; 1996 Act No. 431, SECTION 33; 2002 Act No. 363, SECTION 4B, eff July 1, 2002; 2005 Act No. 161, SECTION 20.A, eff June 9, 2005; 2007 Act No. 110, SECTION 45, eff June 21, 2007; 2007 Act No. 116, SECTIONS 50.A, 50.B, eff June 28, 2007, applicable for tax years beginning after 2007; 2010 Act No. 274, SECTION 2, eff June 16, 2010. Editor's Note 2005 Act No. 161, SECTION 20.B, provides as follows: "This SECTION takes effect upon a https://library.partnertax.ai/us-sc/stat/12-54-260 1991 Act No. 69, SECTION 1; 1993 Act No. 181, SECTION 239. https://library.partnertax.ai/us-sc/stat/12-54-265 2019 Act No. 46 (S.323), SECTION 1, eff May 16, 2019. https://library.partnertax.ai/us-sc/stat/12-54-270 2005 Act No. 161, SECTION 26.A, eff June 9, 2005. South Carolina Legislative Services Agency * 223 Blatt Building * 1105 Pendleton Street * Columbia, SC 29201 Disclaimer * Policies * Photo Credits * Contact Us Legislative Services Agency h t t p : / / w w w . s c s t a t e h o u s e . g o v https://library.partnertax.ai/us-sc/stat/12-55-10 2005 Act No. 145, SECTION 4.A, eff June 7, 2005. https://library.partnertax.ai/us-sc/stat/12-55-20 2005 Act No. 145, SECTION 4.A, eff June 7, 2005. https://library.partnertax.ai/us-sc/stat/12-55-30 2005 Act No. 145, SECTION 4.A, eff June 7, 2005. https://library.partnertax.ai/us-sc/stat/12-55-40 2005 Act No. 145, SECTION 4.A, eff June 7, 2005. https://library.partnertax.ai/us-sc/stat/12-55-50 2005 Act No. 145, SECTION 4.A, eff June 7, 2005. https://library.partnertax.ai/us-sc/stat/12-55-60 2005 Act No. 145, SECTION 4.A, eff June 7, 2005. https://library.partnertax.ai/us-sc/stat/12-55-70 2005 Act No. 145, SECTION 4.A, eff June 7, 2005. https://library.partnertax.ai/us-sc/stat/12-55-80 2005 Act No. 145, SECTION 4.A, eff June 7, 2005. https://library.partnertax.ai/us-sc/stat/12-55-90 2005 Act No. 145, SECTION 4.A, eff June 7, 2005. South Carolina Legislative Services Agency * 223 Blatt Building * 1105 Pendleton Street * Columbia, SC 29201 Disclaimer * Policies * Photo Credits * Contact Us Legislative Services Agency h t t p : / / w w w . s c s t a t e h o u s e . g o v https://library.partnertax.ai/us-sc/stat/12-56-10 1995 Act No. 76, SECTION 5. https://library.partnertax.ai/us-sc/stat/12-56-20 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. https://library.partnertax.ai/us-sc/stat/12-56-30 1995 Act No. 76, SECTION 5. https://library.partnertax.ai/us-sc/stat/12-56-40 1995 Act No. 76, SECTION 5. https://library.partnertax.ai/us-sc/stat/12-56-50 1995 Act No. 76, SECTION 5. https://library.partnertax.ai/us-sc/stat/12-56-60 1995 Act No. 76, SECTION 5; 1999 Act No. 114, SECTION 3; 2003 Act No. 69, SECTION 3.KK.3, eff June 18, 2003. https://library.partnertax.ai/us-sc/stat/12-60-90 1995 Act No. 60, SECTION 4A; 2001 Act No. 89, SECTION 40, eff July 20, 2001; 2003 Act No. 69, SECTION 3.CC, eff June 18, 2003; 2005 Act No. 161, SECTIONS 13, 14, eff June 9, 2005; 2007 Act No. 110, SECTION 33, eff June 21, 2007; 2007 Act No. 116, SECTION 39, eff June 28, 2007, applicable for tax years beginning after 2007. Subarticle 1 General Appeal Procedures https://library.partnertax.ai/us-sc/stat/12-60-410 1995 Act No. 60, SECTION 4A; 1996 Act No. 456, SECTION 9; 2003 Act No. 69, SECTION 3.DD, eff June 18, 2003. https://library.partnertax.ai/us-sc/stat/12-60-420 1995 Act No. 60, SECTION 4A; 2003 Act No. 69, SECTION 3.DD, eff June 18, 2003; 2005 Act No. 145, SECTION 38.A, eff January 1, 2005. https://library.partnertax.ai/us-sc/stat/12-60-430 1995 Act No. 60, SECTION 4A; 2003 Act No. 69, SECTION 3.DD, eff June 18, 2003; 2007 Act No. 110, SECTION 46, eff June 21, 2007; 2007 Act No. 116, SECTION 51, eff June 28, 2007, applicable for tax years beginning after 2007. https://library.partnertax.ai/us-sc/stat/12-60-440 1995 Act No. 60, SECTION 4A; 1996 Act No. 456, SECTION 10; 2003 Act No. 69, SECTION 3.DD, eff January 1, 2004. https://library.partnertax.ai/us-sc/stat/12-60-450 1995 Act No. 60, SECTION 4A; 2003 Act No. 69, SECTION 3.DD, eff January 1, 2004; 2018 Act No. 265 (S.1043), SECTION 8.C, eff October 3, 2018. Effect of Amendment 2018 Act No. 265, SECTION 8.C, rewrote (E), requiring the department to notify affected counties in certain instances. https://library.partnertax.ai/us-sc/stat/12-60-460 1995 Act No. 60, SECTION 4A; 2003 Act No. 69, SECTION 3.DD, eff June 18, 2003. https://library.partnertax.ai/us-sc/stat/12-60-470 1995 Act No. 60, SECTION 4A; 1999 Act No. 114, SECTION 4; 2003 Act No. 69, SECTION 3.DD, eff June 18, 2003; 2006 Act No. 386, SECTION 29.A, eff July 1, 2006. https://library.partnertax.ai/us-sc/stat/12-60-480 1995 Act No. 60, SECTION 4A; 2003 Act No. 69, SECTION 3.DD, eff June 18, 2003. https://library.partnertax.ai/us-sc/stat/12-60-490 1995 Act No. 60, SECTION 4A; 2003 Act No. 69, SECTION 3.DD, eff June 18, 2003; 2005 Act No. 145, SECTION 39, eff June 7, 2005. https://library.partnertax.ai/us-sc/stat/12-60-500 1995 Act No. 60, SECTION 4A; 2003 Act No. 69, SECTION 3.DD, eff June 18, 2003. https://library.partnertax.ai/us-sc/stat/12-60-510 1995 Act No. 60, SECTION 4A; 2003 Act No. 69, SECTION 3.DD, eff June 18, 2003; 2005 Act No. 161, SECTION 23.G, eff June 9, 2005. https://library.partnertax.ai/us-sc/stat/12-60-520 1995 Act No. 60, SECTION 4A; 2003 Act No. 69, SECTION 3.DD, eff June 18, 2003. Subarticle 5 Jeopardy Assessment Appeals Procedures https://library.partnertax.ai/us-sc/stat/12-60-910 1995 Act No. 60, SECTION 4A; 2003 Act No. 69, SECTION 3.DD, eff June 18, 2003. https://library.partnertax.ai/us-sc/stat/12-60-920 1995 Act No. 60, SECTION 4A; 2003 Act No. 69, SECTION 3.DD, eff June 18, 2003. Subarticle 9 Applications for Licenses and Suspensions and Revocations of Licenses https://library.partnertax.ai/us-sc/stat/12-60-1310 1995 Act No. 60, SECTION 4A; 2003 Act No. 69, SECTION 3.DD, eff June 18, 2003. https://library.partnertax.ai/us-sc/stat/12-60-1320 1995 Act No. 60, SECTION 4A; 2003 Act No. 69, SECTION 3.DD, eff June 18, 2003. https://library.partnertax.ai/us-sc/stat/12-60-1330 1995 Act No. 60, SECTION 4A; 2003 Act No. 69, SECTION 3.DD, eff June 18, 2003; 2005 Act No. 161, SECTION 23.H, eff June 9, 2005. https://library.partnertax.ai/us-sc/stat/12-60-1340 1995 Act No. 60, SECTION 4A; 2003 Act No. 69, SECTION 3.DD, eff June 18, 2003. https://library.partnertax.ai/us-sc/stat/12-60-1350 1995 Act No. 60, SECTION 4A; 2003 Act No. 69, SECTION 3.DD, eff June 18, 2003. Subarticle 1 Provisions Applicable to All Property Tax Protests, Appeals, and Refunds https://library.partnertax.ai/us-sc/stat/12-60-1710 1995 Act No. 60, SECTION 4A. https://library.partnertax.ai/us-sc/stat/12-60-1720 1995 Act No. 60, SECTION 4A. https://library.partnertax.ai/us-sc/stat/12-60-1730 1995 Act No. 60, SECTION 4A. https://library.partnertax.ai/us-sc/stat/12-60-1740 1995 Act No. 60, SECTION 4A. https://library.partnertax.ai/us-sc/stat/12-60-1750 1995 Act No. 60, SECTION 4A. https://library.partnertax.ai/us-sc/stat/12-60-1755 1995 Act No. 145, Part II, SECTION 119F. Code Commissioner's Note This section was enacted as 12-47-75 by 1995 Act No. 145, Part 11, SECTION 119F, and redesignated at the direction of the Code Commissioner. https://library.partnertax.ai/us-sc/stat/12-60-1760 1995 Act No. 60, SECTION 4A; 2015 Act No. 87 (S.379), SECTION 67, eff June 11, 2015. Effect of Amendment 2015 Act No. 87, SECTION 67, in (A), substituted "The county may" for "The county auditor shall"; and in (B), substituted "the county may" for "a county auditor or treasurer may", and substituted "The Administrative Law Judge" for "The administrative law judge". https://library.partnertax.ai/us-sc/stat/12-60-1770 1995 Act No. 60, SECTION 4A. Subarticle 5 Protests, Appeals, and Refunds for Property Valued by the Department—Exemption Determinations https://library.partnertax.ai/us-sc/stat/12-60-2110 1995 Act No. 60, SECTION 4A; 2003 Act No. 69, SECTION 3.EE, eff June 18, 2003. https://library.partnertax.ai/us-sc/stat/12-60-2120 1995 Act No. 60, SECTION 4A; 2018 Act No. 265 (S.1043), SECTION 8.D, eff October 3, 2018. Effect of Amendment 2018 Act No. 265, SECTION 8.D, in (A), inserted the (1) designator, and added (2), relating to notifying affected counties of written protests, and in (B), inserted the (1) designator and added (2), requiring the department to notify affected counties of written protests. https://library.partnertax.ai/us-sc/stat/12-60-2130 1995 Act No. 60, SECTION 4A; 1996 Act No. 456, SECTION 11. https://library.partnertax.ai/us-sc/stat/12-60-2140 1995 Act No. 60, SECTION 4A; 2018 Act No. 265 (S.1043), SECTION 8.E, eff October 3, 2018. Effect of Amendment 2018 Act No. 265, SECTION 8.E, in (C), in the first sentence, inserted ", provided that a refund is not due for any tax year before the three tax years immediately preceding the final determination unless the Administrative Law Court approves the refund" at the end. https://library.partnertax.ai/us-sc/stat/12-60-2150 1995 Act No. 60, SECTION 4A; 1996 Act No. 456, SECTION 12; 1997 Act No. 106, SECTION 5; 2018 Act No. 265 (S.1043), SECTION 8.F, eff October 3, 2018. Effect of Amendment 2018 Act No. 265, SECTION 8.F, in (B), in the first sentence, inserted "by notifying the chief executive officer, auditor, assessor, and treasurer of each affected county" at the end, and in the second sentence, substituted "the chief administrative official of any local governing bodies affected by the claim for refund" for "any https://library.partnertax.ai/us-sc/stat/12-60-2510 1995 Act No. 60, SECTION 4A; 1996 Act No. 431, SECTION 28; 1998 Act No. 298, SECTION 1; 2000 Act No. 283, SECTION 4(B), eff May 19, 2000; 2002 Act No. 271, SECTION 1, eff May 28, 2002; 2003 Act No. 69, SECTION 3.FF, eff June 18, 2003; 2006 Act No. 388, Pt IV, SECTION 2.B, eff upon ratification of amendment to Article X of the Constitution (ratified April 26, 2007); 2007 Act No. 57, SECTION 9, eff June 6, 2007. https://library.partnertax.ai/us-sc/stat/12-60-2520 1995 Act No. 60, SECTION 4A; 1998 Act No. 442, SECTION 4E. https://library.partnertax.ai/us-sc/stat/12-60-2530 1995 Act No. 60, SECTION 4A. https://library.partnertax.ai/us-sc/stat/12-60-2540 1995 Act No. 60, SECTION 4A. https://library.partnertax.ai/us-sc/stat/12-60-2545 2007 Act No. 57, SECTION 1, eff June 6, 2007. https://library.partnertax.ai/us-sc/stat/12-60-2550 1995 Act No. 60, SECTION 4A. https://library.partnertax.ai/us-sc/stat/12-60-2560 1995 Act No. 60, SECTION 4A. Subarticle 13 Protests, Appeals, and Refunds for Personal Property Valued by County Auditor https://library.partnertax.ai/us-sc/stat/12-60-2910 1995 Act No. 60, SECTION 4A; 1996 Act No. 431, SECTION 29; 1998 Act No. 442, SECTION 4F. https://library.partnertax.ai/us-sc/stat/12-60-2920 1995 Act No. 60, SECTION 4A. https://library.partnertax.ai/us-sc/stat/12-60-2930 1995 Act No. 60, SECTION 4A. https://library.partnertax.ai/us-sc/stat/12-60-2940 1995 Act No. 60, SECTION 4A. https://library.partnertax.ai/us-sc/stat/12-60-3310 1995 Act No. 60, SECTION 4A; 2003 Act No. 69, SECTION 3.HH, eff June 18, 2003. https://library.partnertax.ai/us-sc/stat/12-60-3312 2007 Act No. 110, SECTION 6.A, eff June 21, 2007; 2007 Act No. 116, SECTION 12.A, eff June 28, 2007. Editor's Note 2007 Acts 110 and 116 added identical versions of this section. 2007 Act No. 110, SECTION 6.B and 2007 Act No. 116, SECTION 12.B provide as follows: "This section takes effect upon approval by the Governor and applies to all tax decisions and associated information filed of record, whether or not the decision in the contested case hearing was issued before, on, or after that date." https://library.partnertax.ai/us-sc/stat/12-60-3320 1995 Act No. 60, SECTION 4A; 2003 Act No. 69, SECTION 3.HH, eff June 18, 2003. https://library.partnertax.ai/us-sc/stat/12-60-3330 1995 Act No. 60, SECTION 4A; 2003 Act No. 69, SECTION 3.HH, eff June 18, 2003. https://library.partnertax.ai/us-sc/stat/12-60-3340 1995 Act No. 60, SECTION 4A; 2003 Act No. 69, SECTION 3.HH, eff June 18, 2003. https://library.partnertax.ai/us-sc/stat/12-60-3350 1995 Act No. 60, SECTION 4A; 2003 Act No. 69, SECTION 3.HH, eff June 18, 2003. https://library.partnertax.ai/us-sc/stat/12-60-3360 1995 Act No. 60, SECTION 4A; 2003 Act No. 69, SECTION 3.HH, eff June 18, 2003. https://library.partnertax.ai/us-sc/stat/12-60-3370 1995 Act No. 60, SECTION 4A; 2000 Act No. 399, SECTION 3(M)(1), eff August 17, 2000; 2003 Act No. 69, SECTION 3.HH, eff June 18, 2003; 2006 Act No. 387, SECTION 12, eff July 1, 2006. Editor's Note 2006 Act No. 387, SECTION 53, provides as follows: "This act is intended to provide a uniform procedure for contested cases and appeals from administrative agencies and to the extent that a provision of this act conflicts with an existing statute or regulation, the provisions of this act are controllin https://library.partnertax.ai/us-sc/stat/12-60-3380 1995 Act No. 60, SECTION 4A; 2003 Act No. 69, SECTION 3.HH, eff June 18, 2003; 2006 Act No. 387, SECTION 13, eff July 1, 2006. Editor's Note 2006 Act No. 387, SECTION 53, provides as follows: "This act is intended to provide a uniform procedure for contested cases and appeals from administrative agencies and to the extent that a provision of this act conflicts with an existing statute or regulation, the provisions of this act are controlling." 2006 Act No. 387, SECTION 57, provides as follows: " https://library.partnertax.ai/us-sc/stat/12-60-3390 1995 Act No. 60, SECTION 4A; 2003 Act No. 69, SECTION 3.HH, eff June 18, 2003; 2006 Act No. 387, SECTION 14, eff July 1, 2006. Editor's Note 2006 Act No. 387, SECTION 53, provides as follows: "This act is intended to provide a uniform procedure for contested cases and appeals from administrative agencies and to the extent that a provision of this act conflicts with an existing statute or regulation, the provisions of this act are controlling." 2006 Act No. 387, SECTION 57, provides as follows: " https://library.partnertax.ai/us-sc/stat/12-61-10 1962 Code SECTION 65-3301; 1952 Code SECTION 65-3301; 1942 Code SECTION 2170-1; 1934 (38) 1563; 1941 (42) 58. https://library.partnertax.ai/us-sc/stat/12-61-20 1962 Code SECTION 65-3302; 1952 Code SECTION 65-3302; 1942 Code SECTION 2170-1; 1934 (38) 1563; 1941 (42) 58. https://library.partnertax.ai/us-sc/stat/12-61-30 1962 Code SECTION 65-3303; 1952 Code SECTION 65-3303; 1942 Code SECTION 2170-1; 1934 (38) 1563; 1941 (42) 58. https://library.partnertax.ai/us-sc/stat/12-61-40 1962 Code SECTION 65-3304; 1952 Code SECTION 65-3304; 1942 Code SECTION 2170-1; 1934 (38) 1563; 1941 (42) 58. https://library.partnertax.ai/us-sc/stat/12-61-50 1962 Code SECTION 65-3305; 1952 Code SECTION 65-3305; 1942 Code SECTION 2170-1; 1934 (38) 1563; 1941 (42) 58. https://library.partnertax.ai/us-sc/stat/12-61-60 1962 Code SECTION 65-3306; 1952 Code SECTION 65-3306; 1942 Code SECTION 2170-1; 1934 (38) 1563; 1941 (42) 58. South Carolina Legislative Services Agency * 223 Blatt Building * 1105 Pendleton Street * Columbia, SC 29201 Disclaimer * Policies * Photo Credits * Contact Us Legislative Services Agency h t t p : / / w w w . s c s t a t e h o u s e . g o v https://library.partnertax.ai/us-sc/stat/12-62-10 2004 Act No. 299, SECTION 2, eff July 1, 2004; 2005 Act No. 56, SECTION 1, eff May 9, 2005, applicable to taxable years beginning July 1, 2004; 2008 Act No. 313, SECTION 7, eff June 12, 2008; 2008 Act No. 359, SECTION 4, eff July 1, 2008. https://library.partnertax.ai/us-sc/stat/12-62-20 2004 Act No. 299, SECTION 2, eff July 1, 2004; 2005 Act No. 56, SECTION 1, eff May 9, 2005, applicable to taxable years beginning July 1, 2004; 2008 Act No. 313, SECTION 7, eff June 12, 2008; 2008 Act No. 359, SECTION 4, eff July 1, 2008. https://library.partnertax.ai/us-sc/stat/12-62-30 2004 Act No. 299, SECTION 2, eff July 1, 2004; 2005 Act No. 56, SECTION 1, eff May 9, 2005, applicable to taxable years beginning July 1, 2004; 2008 Act No. 313, SECTION 7, eff June 12, 2008; 2008 Act No. 359, SECTION 4, eff July 1, 2008. https://library.partnertax.ai/us-sc/stat/12-62-40 2004 Act No. 299, SECTION 2, eff July 1, 2004; 2005 Act No. 56, SECTION 1, eff May 9, 2005, applicable to taxable years beginning July 1, 2004; 2008 Act No. 313, SECTION 7, eff June 12, 2008; 2008 Act No. 359, SECTION 4, eff July 1, 2008. https://library.partnertax.ai/us-sc/stat/12-62-50 2004 Act No. 299, SECTION 2, eff July 1, 2004; 2005 Act No. 56, SECTION 1, eff May 9, 2005, applicable to taxable years beginning July 1, 2004 [subsection (A)(l) eff July 1, 2005]; 2008 Act No. 313, SECTION 7, eff June 12, 2008; 2008 Act No. 359, SECTION 4, eff July 1, 2008; 2013 Act No. 26, SECTION 1, eff May 8, 2013. Editor's Note 2005 Act No. 56, SECTION 4, provides as follows: This act takes effect upon approval by the Governor and applies to taxable years beginning July 1, 2004, except that https://library.partnertax.ai/us-sc/stat/12-62-55 2005 Act No. 56, SECTION 1, eff May 9, 2005, applicable to taxable years beginning July 1, 2004; 2008 Act No. 313, SECTION 7, eff June 12, 2008; 2008 Act No. 359, SECTION 4, eff July 1, 2008. https://library.partnertax.ai/us-sc/stat/12-62-60 2004 Act No. 299, SECTION 2, eff July 1, 2004; 2005 Act No. 56, SECTION 1, eff May 9, 2005, applicable to taxable years beginning July 1, 2004 [subsection (A)(1) eff July 1, 2005]; 2008 Act No. 313, SECTION 7, eff June 12, 2008; 2008 Act No. 359, SECTION 4, eff July 1, 2008; 2013 Act No. 26, SECTION 2, eff May 8, 2013. Editor's Note 2005 Act No. 56, SECTION 4, provides as follows: This act takes effect upon approval by the Governor and applies to taxable years beginning July 1, 2004, except that https://library.partnertax.ai/us-sc/stat/12-62-70 2004 Act No. 299, SECTION 2, eff July 1, 2004; 2005 Act No. 56, SECTION 1, eff May 9, 2005, applicable to taxable years beginning July 1, 2004; 2008 Act No. 313, SECTION 7, eff June 12, 2008; 2008 Act No. 359, SECTION 4, eff July 1, 2008. Code Commissioner's Note At the direction of the Code Commissioner, references in this section to the offices of the former State Budget and Control Board, Office of the Governor, or other agencies, were changed to reflect the transfer of them to the Department https://library.partnertax.ai/us-sc/stat/12-62-80 2004 Act No. 299, SECTION 2, eff July 1, 2004; 2005 Act No. 56, SECTION 1, eff May 9, 2005, applicable to taxable years beginning July 1, 2004; 2008 Act No. 313, SECTION 7, eff June 12, 2008; 2008 Act No. 359, SECTION 4, eff July 1, 2008. https://library.partnertax.ai/us-sc/stat/12-62-90 2004 Act No. 299, SECTION 2, eff July 1, 2004; 2005 Act No. 56, SECTION 1, eff May 9, 2005, applicable to taxable years beginning July 1, 2004; 2008 Act No. 313, SECTION 7, eff June 12, 2008; 2008 Act No. 359, SECTION 4, eff July 1, 2008. https://library.partnertax.ai/us-sc/stat/12-62-95 2013 Act No. 26, SECTION 3, eff May 8, 2013. https://library.partnertax.ai/us-sc/stat/12-62-100 2004 Act No. 299, SECTION 2, eff July 1, 2004; 2005 Act No. 56, SECTION 1, eff May 9, 2005, applicable to taxable years beginning July 1, 2004; 2008 Act No. 313, SECTION 7, eff June 12, 2008; 2008 Act No. 359, SECTION 4, eff July 1, 2008. South Carolina Legislative Services Agency * 223 Blatt Building * 1105 Pendleton Street * Columbia, SC 29201 Disclaimer * Policies * Photo Credits * Contact Us Legislative Services Agency h t t p : / / w w w . s c s t a t e h o u s e . g o v https://library.partnertax.ai/us-sc/stat/12-63-10 2007 Act No. 83, SECTION 10.A, eff June 19, 2007. https://library.partnertax.ai/us-sc/stat/12-63-20 2007 Act No. 83, SECTION 10.A, eff June 19, 2007; 2008 Act No. 261, SECTION 1, eff May 29, 2008. https://library.partnertax.ai/us-sc/stat/12-63-30 2007 Act No. 83, SECTION 10.A, eff June 19, 2007. Editor's Note 2007 Act No. 83, SECTION 10.B, provides as follows: "All state-owned diesel fueling facilities must be in compliance with Section 12-63-30 by January 1, 2008." South Carolina Legislative Services Agency * 223 Blatt Building * 1105 Pendleton Street * Columbia, SC 29201 Disclaimer * Policies * Photo Credits * Contact Us Legislative Services Agency h t t p : / / w w w . s c s t a t e h o u s e . g o v https://library.partnertax.ai/us-sc/stat/12-65-10 2008 Act No. 313, SECTION 3.A, eff June 12, 2008. https://library.partnertax.ai/us-sc/stat/12-65-20 2008 Act No. 313, SECTION 3.A, eff June 12, 2008; 2010 Act No. 182, SECTION 4, eff May 28, 2010; 2018 Act No. 265 (S.1043), SECTION 3.A, eff October 3, 2018; 2019 Act No. 50 (S.440), SECTION 1, eff May 16, 2019; 2021 Act No. 21 (S.271), SECTION 2.A, eff April 26, 2021. Editor's Note 2018 Act No. 265, SECTION 3.B, provides as follows: "B. This SECTION takes effect upon approval by the Governor and first applies to tax years beginning after 2017." 2019 Act No. 50, SECTION 3, provides as follows: " https://library.partnertax.ai/us-sc/stat/12-65-30 2008 Act No. 313, SECTION 3.A, eff June 12, 2008; 2010 Act No. 182, SECTION 1, eff May 28, 2010; 2016 Act No. 179 (H.5009), SECTION 1, eff May 23, 2016; 2016 Act No. 272 (H.3147), SECTION 2.A, eff June 7, 2016. Editor's Note 2016 Act No. 179, SECTION 2, provides as follows: "SECTION 2. This act takes effect upon approval by the Governor and first applies to credits claimed for income tax year 2016, regardless of when the credit was earned." 2016 Act No. 272, SECTION 2.B, provides as follows: "B. https://library.partnertax.ai/us-sc/stat/12-65-35 2008 Act No. 313, SECTION 3.C, eff June 12, 2008. https://library.partnertax.ai/us-sc/stat/12-65-40 2008 Act No. 313, SECTION 3.A, eff June 12, 2008. https://library.partnertax.ai/us-sc/stat/12-65-50 2010 Act No. 182, SECTION 2, eff May 28, 2010. https://library.partnertax.ai/us-sc/stat/12-65-60 2010 Act No. 182, SECTION 3, eff May 28, 2010. South Carolina Legislative Services Agency * 223 Blatt Building * 1105 Pendleton Street * Columbia, SC 29201 Disclaimer * Policies * Photo Credits * Contact Us Legislative Services Agency h t t p : / / w w w . s c s t a t e h o u s e . g o v https://library.partnertax.ai/us-sc/stat/12-67-100 2013 Act No. 57, SECTION 1.A, eff June 11, 2013. Editor's Note 2013 Act No. 57, SECTIONS 1.B., 2, provide as follows: "B. The provisions of Chapter 67, Title 12 contained in this act are repealed on December 31, 2019. Any carryforward credits shall continue to be allowed until the five or eight year time period in Section 12-67-140 is completed." "SECTION 2. This act takes effect upon approval by the Governor, and applies to the rehabilitation, renovation, and redevelopment of abandoned building https://library.partnertax.ai/us-sc/stat/12-67-110 2013 Act No. 57, SECTION 1.A, eff June 11, 2013. Editor's Note 2013 Act No. 57, SECTIONS 1.B., 2, provide as follows: "B. The provisions of Chapter 67, Title 12 contained in this act are repealed on December 31, 2019. Any carryforward credits shall continue to be allowed until the five or eight year time period in Section 12-67-140 is completed." "SECTION 2. This act takes effect upon approval by the Governor, and applies to the rehabilitation, renovation, and redevelopment of abandoned building https://library.partnertax.ai/us-sc/stat/12-67-120 2013 Act No. 57, SECTION 1.A, eff June 11, 2013; 2015 Act No. 68 (H.3725), SECTION 2, eff June 9, 2015. Editor's Note 2013 Act No. 57, SECTIONS 1.B., 2, provide as follows: "B. The provisions of Chapter 67, Title 12 contained in this act are repealed on December 31, 2019. Any carryforward credits shall continue to be allowed until the five or eight year time period in Section 12-67-140 is completed." "SECTION 2. This act takes effect upon approval by the Governor, and applies to the rehabilitati https://library.partnertax.ai/us-sc/stat/12-67-130 2013 Act No. 57, SECTION 1.A, eff June 11, 2013. Editor's Note 2013 Act No. 57, SECTIONS 1.B., 2, provide as follows: "B. The provisions of Chapter 67, Title 12 contained in this act are repealed on December 31, 2019. Any carryforward credits shall continue to be allowed until the five or eight year time period in Section 12-67-140 is completed." "SECTION 2. This act takes effect upon approval by the Governor, and applies to the rehabilitation, renovation, and redevelopment of abandoned building https://library.partnertax.ai/us-sc/stat/12-67-140 2013 Act No. 57, SECTION 1.A, eff June 11, 2013; 2015 Act No. 68 (H.3725), SECTION 3, eff June 9, 2015; 2018 Act No. 265 (S.1043), SECTIONS 2.A, 5.A, and 5.B, eff October 3, 2018; 2024 Act No. 169 (S.1021), SECTION 2, eff May 20, 2024. Editor's Note 2013 Act No. 57, SECTIONS 1.B., 2, provide as follows: "B. The provisions of Chapter 67, Title 12 contained in this act are repealed on December 31, 2019. Any carryforward credits shall continue to be allowed until the five or eight year time period https://library.partnertax.ai/us-sc/stat/12-67-150 2013 Act No. 57, SECTION 1.A, eff June 11, 2013. Editor's Note 2013 Act No. 57, SECTIONS 1.B., 2, provide as follows: "B. The provisions of Chapter 67, Title 12 contained in this act are repealed on December 31, 2019. Any carryforward credits shall continue to be allowed until the five or eight year time period in Section 12-67-140 is completed." "SECTION 2. This act takes effect upon approval by the Governor, and applies to the rehabilitation, renovation, and redevelopment of abandoned building https://library.partnertax.ai/us-sc/stat/12-67-160 2015 Act No. 68 (H.3725), SECTION 4, eff June 9, 2015. Editor's Note 2018 Act No. 265, SECTION 1, provides as follows: "SECTION 1. Notwithstanding SECTION 1.B. of Act 57 of 2013, the provisions of Chapter 67, Title 12 of the 1976 Code are repealed on December 31, 2021." 2019 Act No. 50, SECTION 2.A, provides as follows: "SECTION 2.A. Notwithstanding Section 1 of Act 265 of 2018, and Section 1.B. of Act 57 of 2013, upon the repeal of Chapter 67, Title 12 of the 1976 Code, any carryforward credits https://library.partnertax.ai/us-sc/stat/12-67-170 2019 Act No. 50 (S.440), SECTION 2.B, eff May 16, 2019. Editor's Note 2019 Act No. 50, SECTIONS 2.A and 3, provide as follows: "SECTION 2.A. Notwithstanding Section 1 of Act 265 of 2018, and Section 1.B. of Act 57 of 2013, upon the repeal of Chapter 67, Title 12 of the 1976 Code, any carryforward credits shall continue to be allowed until the five or eight year time period in Section 12-67-140 is completed." "SECTION 3. This act takes effect upon approval by the Governor and first applies to tax https://library.partnertax.ai/us-sc/stat/12-69-10 2018 Act No. 257 (H.4009), SECTION 1, eff July 2, 2018. Editor's Note 2018 Act No. 257, SECTION 2, provides as follows: "SECTION 2. Except where specified otherwise, this act takes effect upon approval by the Governor and applies to tax years beginning after 2017." https://library.partnertax.ai/us-sc/stat/12-69-20 2018 Act No. 257 (H.4009), SECTION 1, eff July 2, 2018. Editor's Note 2018 Act No. 257, SECTION 2, provides as follows: "SECTION 2. Except where specified otherwise, this act takes effect upon approval by the Governor and applies to tax years beginning after 2017." https://library.partnertax.ai/us-sc/stat/12-69-30 2018 Act No. 257 (H.4009), SECTION 1, eff July 2, 2018. Editor's Note 2018 Act No. 257, SECTION 2, provides as follows: "SECTION 2. Except where specified otherwise, this act takes effect upon approval by the Governor and applies to tax years beginning after 2017." South Carolina Legislative Services Agency * 223 Blatt Building * 1105 Pendleton Street * Columbia, SC 29201 Disclaimer * Policies * Photo Credits * Contact Us Legislative Services Agency h t t p : / / w w w . s c s t a t e h o u s e https://library.partnertax.ai/us-sc/stat/12-56-62 1999 Act No. 114, SECTION 3; 2003 Act No. 69, SECTION 3.KK.4. eff June 18, 2003. https://library.partnertax.ai/us-sc/stat/12-56-63 1999 Act No. 114, SECTION 3; 2003 Act No. 69, SECTION 3.KK.5, eff June 18, 2003. https://library.partnertax.ai/us-sc/stat/12-56-65 1999 Act No. 114, SECTION 3; 2003 Act No. 69, SECTION 3.KK.6, eff June 18, 2003. https://library.partnertax.ai/us-sc/stat/12-56-67 1999 Act No. 114, SECTION 3. https://library.partnertax.ai/us-sc/stat/12-56-70 1995 Act No. 76, SECTION 5. https://library.partnertax.ai/us-sc/stat/12-56-80 1995 Act No. 76, SECTION 5. https://library.partnertax.ai/us-sc/stat/12-56-90 1995 Act No. 76, SECTION 5; 1998 Act No. 432, SECTION 16. https://library.partnertax.ai/us-sc/stat/12-56-100 1995 Act No. 76, SECTION 5. https://library.partnertax.ai/us-sc/stat/12-56-110 1995 Act No. 76, SECTION 5; 1999 Act No. 114, SECTION 3. https://library.partnertax.ai/us-sc/stat/12-56-120 1999 Act No. 114, SECTION 3; 2001 Act No. 89, SECTION 38, eff July 20, 2001. South Carolina Legislative Services Agency * 223 Blatt Building * 1105 Pendleton Street * Columbia, SC 29201 Disclaimer * Policies * Photo Credits * Contact Us Legislative Services Agency h t t p : / / w w w . s c s t a t e h o u s e . g o v https://library.partnertax.ai/us-sc/stat/12-57-10 1962 Code SECTION 65-2721; 1952 Code SECTION 65-2721; 1942 Code SECTION 2576; 1932 Code SECTION 2576; 1928 (35) 1207. https://library.partnertax.ai/us-sc/stat/12-57-20 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. https://library.partnertax.ai/us-sc/stat/12-57-30 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. https://library.partnertax.ai/us-sc/stat/12-57-40 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. https://library.partnertax.ai/us-sc/stat/12-57-50 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. https://library.partnertax.ai/us-sc/stat/12-57-55 1988 Act No. 321, SECTION 2. https://library.partnertax.ai/us-sc/stat/12-57-60 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. https://library.partnertax.ai/us-sc/stat/12-57-70 1962 Code SECTION 65-2727; 1952 Code SECTION 65-2727; 1942 Code SECTION 2576; 1932 Code SECTION 2576; 1928 (35) 1207. South Carolina Legislative Services Agency * 223 Blatt Building * 1105 Pendleton Street * Columbia, SC 29201 Disclaimer * Policies * Photo Credits * Contact Us Legislative Services Agency h t t p : / / w w w . s c s t a t e h o u s e . g o v https://library.partnertax.ai/us-sc/stat/12-58-10 1995 Act No. 76, SECTION 6. https://library.partnertax.ai/us-sc/stat/12-58-20 1995 Act No. 76, SECTION 6. https://library.partnertax.ai/us-sc/stat/12-58-30 1995 Act No. 76, SECTION 6. https://library.partnertax.ai/us-sc/stat/12-58-40 1995 Act No. 76, SECTION 6. https://library.partnertax.ai/us-sc/stat/12-58-50 1995 Act No. 76, SECTION 6. https://library.partnertax.ai/us-sc/stat/12-58-60 1995 Act No. 76, SECTION 6. https://library.partnertax.ai/us-sc/stat/12-58-70 1995 Act No. 76, SECTION 6. https://library.partnertax.ai/us-sc/stat/12-58-80 1995 Act No. 76, SECTION 6. https://library.partnertax.ai/us-sc/stat/12-58-90 1995 Act No. 76, SECTION 6. https://library.partnertax.ai/us-sc/stat/12-58-100 1995 Act No. 76, SECTION 6. https://library.partnertax.ai/us-sc/stat/12-58-110 1995 Act No. 76, SECTION 6. https://library.partnertax.ai/us-sc/stat/12-58-120 1995 Act No. 76, SECTION 6. https://library.partnertax.ai/us-sc/stat/12-58-130 1995 Act No. 76, SECTION 6. https://library.partnertax.ai/us-sc/stat/12-58-150 1995 Act No. 76, SECTION 6. https://library.partnertax.ai/us-sc/stat/12-58-160 1995 Act No. 76, SECTION 6; 2006 Act No. 386, SECTION 32, eff June 14, 2006. https://library.partnertax.ai/us-sc/stat/12-58-165 2013 Act No. 90, SECTION 2, eff June 13, 2013. https://library.partnertax.ai/us-sc/stat/12-58-180 1995 Act No. 76, SECTION 6. https://library.partnertax.ai/us-sc/stat/12-58-185 1998 Act No. 386, SECTION 1; 2001 Act No. 89, SECTION 39, eff July 20, 2001; 2005 Act No. 145, SECTION 37, eff June 7, 2005. https://library.partnertax.ai/us-sc/stat/12-58-190 2005 Act No. 161, SECTION 15.A, eff June 9, 2005. South Carolina Legislative Services Agency * 223 Blatt Building * 1105 Pendleton Street * Columbia, SC 29201 Disclaimer * Policies * Photo Credits * Contact Us Legislative Services Agency h t t p : / / w w w . s c s t a t e h o u s e . g o v https://library.partnertax.ai/us-sc/stat/12-59-10 1962 Code SECTION 65-2901; 1952 Code SECTION 65-2901; 1942 Code SECTION 2167; 1936 (39) 1627. Code Commissioner's Note 1997 Act No. 34, SECTION 1, directed the Code Commissioner to change all references to "Register of Mesne Conveyances" to "Register of Deeds" wherever appearing in the 1976 Code of Laws. https://library.partnertax.ai/us-sc/stat/12-59-20 1962 Code SECTION 65-2906; 1952 Code SECTION 65-2906; 1942 Code SECTION 2171; 1932 Code SECTION 2172; 1926 (34) 920; 1929 (36) 125. https://library.partnertax.ai/us-sc/stat/12-59-30 Former Section, titled Transfer of titles from State to commissions; power to sell and dispose of lands; validity of certain deeds, had the following history: 1962 Code SECTION 65-2907; 1952 Code SECTION 65-2907; 1942 Code SECTION 2175; 1939 (41) 381. Repealed by 2015 Act No. 87, SECTION 58, eff June 11, 2015. https://library.partnertax.ai/us-sc/stat/12-59-40 1962 Code SECTION 65-2908; 1952 Code SECTION 65-2908; 1942 Code SECTIONS 2168, 2170; 1932 Code SECTION 2168; 1926 (34) 920; 1929 (36) 125; 1933 (38) 212; 1934 (38) 1366; 1936 (39) 1349, 1575; 1938 (40) 1717; 2015 Act No. 87 (S.379), SECTION 59, eff June 11, 2015. Code Commissioner's Note At the direction of the Code Commissioner, the reference to SECTION 12-49-510 was changed to SECTION 12-51-55. Effect of Amendment 2015 Act No. 87, SECTION 59, inserted "or the tax collectors" in the first sente https://library.partnertax.ai/us-sc/stat/12-59-50 1962 Code SECTION 65-2913; 1952 Code SECTION 65-2913; 1942 Code SECTION 2170-2; 1934 (38) 1253; 2015 Act No. 87 (S.379), SECTION 60, eff June 11, 2015. Effect of Amendment 2015 Act No. 87, SECTION 60, deleted "State and" following "sold for delinquent". https://library.partnertax.ai/us-sc/stat/12-59-60 1962 Code SECTION 65-2914; 1952 Code SECTION 65-2914; 1942 Code SECTION 2170-2; 1934 (38) 1253. https://library.partnertax.ai/us-sc/stat/12-59-70 1962 Code SECTION 65-2915; 1952 Code SECTION 65-2915; 1942 Code SECTION 2170-2; 1934 (38) 1253; 2015 Act No. 87 (S.379), SECTION 61, eff June 11, 2015. Effect of Amendment 2015 Act No. 87, SECTION 61, amended the section by removing the sheriff from tax sale collection process. https://library.partnertax.ai/us-sc/stat/12-59-80 1962 Code SECTION 65-2916; 1952 Code SECTION 65-2916; 1942 Code SECTION 2170-2; 1934 (38) 1253; 2015 Act No. 87 (S.379), SECTION 62, eff June 11, 2015. Effect of Amendment 2015 Act No. 87, SECTION 62, added the text following the first sentence, relating to the procedure for accepting sealed bids for assignment. https://library.partnertax.ai/us-sc/stat/12-59-85 2012 Act No. 186, SECTION 2, eff June 7, 2012. https://library.partnertax.ai/us-sc/stat/12-59-90 1962 Code SECTION 65-2918; 1952 Code SECTION 65-2918; 1942 Code SECTION 2170; 1933 (38) 212; 1936 (39) 1349, 1575; 1938 (40) 1717; 2015 Act No. 87 (S.379), SECTION 63, eff June 11, 2015. Effect of Amendment 2015 Act No. 87, SECTION 63, substituted "tax collector" for "sheriff" three times in the final sentence. https://library.partnertax.ai/us-sc/stat/12-59-100 1962 Code SECTION 65-2919; 1952 Code SECTION 65-2919; 1942 Code SECTION 2170; 1933 (38) 212; 1936 (39) 1349, 1575; 1938 (40) 1717; 2015 Act No. 87 (S.379), SECTION 64, eff June 11, 2015. Code Commissioner's Note At the direction of the Code Commissioner, references in this section to the offices of the former State Budget and Control Board, Office of the Governor, or other agencies, were changed to reflect the transfer of them to the Department of Administration or other entities, pursuant to th https://library.partnertax.ai/us-sc/stat/12-59-110 Former Section, titled Fees and costs of sheriff on purchase by commission, had the following history: 1962 Code SECTION 65-2921; 1952 Code SECTION 65-2921; 1942 Code SECTION 2172; 1932 Code SECTION 2171; 1929 (36) 125. Repealed by 2015 Act No. 87, SECTION 65, eff June 11, 2015. https://library.partnertax.ai/us-sc/stat/12-59-120 1962 Code SECTION 65-2922; 1952 Code SECTION 65-2841; 1942 Code SECTION 2153; 1932 Code SECTION 2153; Civ. C. '22 SECTION 113; Civ. C. '12 SECTION 108; Civ. C. '02 SECTION 104; 1898 (22) 726; 1958 (50) 1917; 2015 Act No. 87 (S.379), SECTION 66, eff June 11, 2015. Effect of Amendment 2015 Act No. 87, SECTION 66, substituted "tax collectors" for "sheriffs". https://library.partnertax.ai/us-sc/stat/12-59-130 1962 Code SECTION 65-2905; 1952 Code SECTION 65-2905; 1942 Code SECTION 7267; 1932 (37) 1300; 1933 (38) 164. https://library.partnertax.ai/us-sc/stat/12-59-140 2015 Act No. 59 (S.78), SECTION 2, eff June 4, 2015. https://library.partnertax.ai/us-sc/stat/12-59-150 2015 Act No. 59 (S.78), SECTION 3, eff June 4, 2015. https://library.partnertax.ai/us-sc/stat/12-59-310 1962 Code SECTION 65-2931; 1952 Code SECTION 65-2931; 1942 Code SECTION 2147; 1932 Code SECTION 2147; Civ. C. '22 SECTION 107; Civ. C. '12 SECTION 102; Civ. C. '02 SECTION 98; 1887 (19) 864. https://library.partnertax.ai/us-sc/stat/12-59-320 1962 Code SECTION 65-2932; 1952 Code SECTION 65-2932; 1942 Code SECTION 2148; 1932 Code SECTION 2148; Civ. C. '22 SECTION 108; Civ. C. '12 SECTION 103; Civ. C. '02 SECTION 99; 1888 (20) 52. Code Commissioner's Note At the direction of the Code Commissioner, references in this section to the offices of the former State Budget and Control Board, Office of the Governor, or other agencies, were changed to reflect the transfer of them to the Department of Administration or other entities, pursuant to https://library.partnertax.ai/us-sc/stat/12-59-330 1962 Code SECTION 65-2933; 1952 Code SECTION 65-2933; 1942 Code SECTION 2149; 1932 Code SECTION 2149; Civ. C. '22 SECTION 109; Civ. C. '12 SECTION 104; Civ. C. '02 SECTION 100; R. S. 372; 1887 (19) 865; 1888 (20) 52; 1889 (20) 345. Code Commissioner's Note At the direction of the Code Commissioner, references in this section to the offices of the former State Budget and Control Board, Office of the Governor, or other agencies, were changed to reflect the transfer of them to the Department of Adm https://library.partnertax.ai/us-sc/stat/12-60-10 1995 Act No. 60, SECTION 4A; 2003 Act No. 69, SECTION 3.CC, eff June 18, 2003. https://library.partnertax.ai/us-sc/stat/12-60-20 1995 Act No. 60, SECTION 4A; 2000 Act No. 399, SECTION 3(M)(2), eff August 17, 2000; 2003 Act No. 69, SECTION 3.CC, eff June 18, 2003; 2007 Act No. 110, SECTION 32.A, eff June 21, 2007; 2007 Act No. 116, SECTION 38.A, eff June 28, 2007. https://library.partnertax.ai/us-sc/stat/12-60-30 1995 Act No. 60, SECTION 4A; 1996 Act No. 456, SECTION 6; 1997 Act No. 114, SECTION 9; 2000 Act No. 399, SECTION 3(M)(3), eff August 17, 2000; 2003 Act No. 69, SECTION 3.CC, eff June 18, 2003; 2006 Act No. 386, SECTION 28, eff June 14, 2006; 2018 Act No. 265 (S.1043), SECTIONS 8.A, 8.B, eff October 3, 2018. Effect of Amendment 2018 Act No. 265, SECTION 8.A, added (30) to (33), relating to the definitions of "local governing body", "affected county", "chief executive officer", and "chief administ https://library.partnertax.ai/us-sc/stat/12-60-40 1995 Act No. 60, SECTION 4A; 1996 Act No. 456, SECTION 7; 2003 Act No. 69, SECTION 3.CC, eff June 18, 2003. https://library.partnertax.ai/us-sc/stat/12-60-50 1995 Act No. 60, SECTION 4A; 1996 Act No. 456, SECTION 8; 2003 Act No. 69, SECTION 3.CC, eff June 18, 2003. https://library.partnertax.ai/us-sc/stat/12-60-60 1995 Act No. 60, SECTION 4A; 2003 Act No. 69, SECTION 3.CC, eff June 18, 2003. https://library.partnertax.ai/us-sc/stat/12-60-70 1995 Act No. 60, SECTION 4A; 2003 Act No. 69, SECTION 3.CC, eff June 18, 2003. https://library.partnertax.ai/us-sc/stat/12-60-80 1995 Act No. 60, SECTION 4A; 2003 Act No. 69, SECTION 3.CC, eff June 18, 2003.