South Carolina Code of Laws — Title 12 (Taxation)
Chapter 2 - General Provisions19 sections
- 12-2-5 Duties and powers of commissioners of Department of Revenue transferred to director; commission changed to department
- 12-2-10 "Department" defined
- 12-2-15 "Department of Revenue and Taxation" to mean "Department of Revenue"
- 12-2-20 "Person" and "Individual" defined
- 12-2-25 Definitions pertaining to limited liability companies; single-member limited liability companies
- 12-2-30 Repealed or amended act or code section remaining in force for limited purposes Repealed
- 12-2-40 Contracts intended to evade payment of tax or in fraud of tax laws against public policy
- 12-2-50 Governmental bonds, notes, and certificates of indebtedness tax exempt
- 12-2-60 Extension of time to perform duties of county auditor, county treasurer and collector of delinquent taxes
- 12-2-70 Unlawful conduct by county auditor or treasurer or member of county board of tax appeals
- 12-2-75 Signatories to tax returns
- 12-2-85 Taxpayer immune from late payments due to "Year 2000" related computer billing delays
- 12-2-90 Fee-in-lieu of tax; collection and enforcement
- 12-2-100 Tax credits; timeframe for use; refunds; allocation of credits
- 12-2-110 Out-of-state business performing disaster or emergency-related work exempt from certain licensing and taxing requirements
- 12-2-115 New jobs or investments not created; boundary clarification
- 12-2-120 Tax liability or refunds; boundary clarification
- 12-2-130 Authority to compromise taxes; boundary clarification
- 12-2-140 Federal tax information; background checks
Chapter 3 - South Carolina Tax Realignment Commission1 section
Chapter 4 - The South Carolina Department Of Revenue39 sections
ARTICLE 1 — Department Organization
- 12-4-10 Department of Revenue created
- 12-4-15 Departmental divisions; supervision
- 12-4-20 Offices, materials and supplies
- 12-4-30 Appointment of director; disposition of contested cases
- 12-4-40 Oath of office
- 12-4-70 Restriction on political activity and other acts of chairman interfering with or inconsistent with duties
ARTICLE 3 — General Powers and Duties
- 12-4-310 Mandated powers and duties
- 12-4-320 Permissive powers and duties; rules, regulations, rulings, decisions; agreement or compromise as to taxpayer liabilities
- 12-4-325 Repealed Repealed
- 12-4-330 Witnesses before department
- 12-4-340 Authority to contract with collection agency to collect delinquent taxes
- 12-4-350 Contracts for computer and data processing services; confidentiality of data
- 12-4-360 Verification by department to retirement systems of information on individual income tax returns
- 12-4-370 Disposition of funds collected on warrants for distraint and funds in Warrant Revolving Fund
- 12-4-375 Retention and expenditure of funds from bankruptcy operations
- 12-4-377 Records of and disposition of funds from sale of confiscated alcoholic beverages
- 12-4-379 Payment of fee required for Federal Refund Offset Program
- 12-4-380 Report to General Assembly
- 12-4-385 Proposed change in policy concerning particular industry group; notice
- 12-4-387 Conduct of audits to promote voluntary compliance and collection of revenues
- 12-4-388 Fees for education and training programs, certificates of compliance and other documents, and entry into installment agreements
- 12-4-390 Document handling fees; disposition of bingo revenues; department employee professional licensing costs
- 12-4-393 Contracting with private entities to establish data mining and data warehousing capabilities within department
- 12-4-395 Authority to accept payment by credit card
- 12-4-397 Tax amnesty period
ARTICLE 5 — Powers and Duties with Respect to Property Taxes
- 12-4-510 Power to levy taxes and order reassessment of property; grant of powers previously granted to State Board of Equalization and State Board of Assessors
- 12-4-520 Dealings with county tax officials; oversight of county taxation matters
- 12-4-530 Investigation and prosecution of violations
- 12-4-535 Department determinations
- 12-4-540 Appraisal, assessment and equalization by department; appraisal, assessment and equalization of certain business property
- 12-4-550 Requirement for public officers, and for all persons, to furnish information in connection with taxes
- 12-4-560 Manuals, guides, and aids to assessment; listing of property by groups and classes
- 12-4-570 Report of all taxable property and its value
- 12-4-580 Authority allowing department to contract to collect outstanding liabilities
ARTICLE 7 — Application, Determination, and Revocation of Exemptions from Property Taxes
- 12-4-710 Department to determine exemptions
- 12-4-720 Filing of applications for exemptions
- 12-4-730 Declaration and certification of exemption; voiding of tax notices by auditor
- 12-4-740 Information to be furnished in support of request for exemption; inspection of premises
- 12-4-750 Revocation of exempt status; imposition of tax and penalty
Chapter 6 - South Carolina Income Tax Act157 sections
ARTICLE 1 — Adoption of Internal Revenue Code—Definitions
- 12-6-10 Short title
- 12-6-20 Administration and enforcement of chapter
- 12-6-30 Definitions
- 12-6-40 Application of federal Internal Revenue Code to State tax laws
- 12-6-50 Internal Revenue Code sections specifically not adopted by State
- 12-6-60 Role of distribution facility in determining nexus with state for income tax and corporate license fee purposes
ARTICLE 5 — Tax Rates and Imposition
- 12-6-510 Tax rates for individuals, estates, and trusts for taxable years after 1994
- 12-6-515 State individual income tax bracket reduction Repealed
- 12-6-520 Annual adjustments to individual state income tax brackets; inflation adjustments
- 12-6-530 Corporate income tax
- 12-6-535 Small business trust taxed at highest rate
- 12-6-540 Income tax rates for exempt organizations and cooperatives
- 12-6-545 Income tax rates for pass-through trade and business income; determination of income related to personal services
- 12-6-550 Corporations exempt from taxes imposed by Sections 12-6-530 and 12-6-540
- 12-6-555 Persons not having nexus with state other than contract for commercial printing in state not subject to state income or sales and use taxes; conditions
- 12-6-560 Computation of resident individual's gross, adjusted gross, and taxable income
- 12-6-570 Computation of nonresident individual, trust, estate, and beneficiary's gross, adjusted gross, and taxable income
- 12-6-580 Computation of corporation's gross and taxable income
- 12-6-590 Treatment of "S" corporations for tax purposes; shareholders
- 12-6-600 Taxation of partnerships
- 12-6-610 Computation of gross and taxable income of resident estate or trust
- 12-6-620 Computation of gross, adjusted gross, and taxable income of nonresident individual, trust, and estate
- 12-6-630 Taxation of entities not specified or excluded
- 12-6-640 Use of monies appropriated to Commissioners of Pilotage
ARTICLE 9 — Taxable Income Calculation
- 12-6-1110 Modifications of gross, adjusted gross, and taxable income calculated under Internal Revenue Code
- 12-6-1120 Gross income; computation; modifications
- 12-6-1130 Taxable income; computation; modifications
- 12-6-1140 Deductions from individual taxable income
- 12-6-1150 Net capital gain; deduction from taxable income for individuals, estates, and trusts
- 12-6-1160 Dependent deduction for resident individual
- 12-6-1170 Retirement income deduction from taxable income for individual; Section 12-6-1171 deduction
- 12-6-1171 Military retirement income deduction; definitions; surviving spouse
- 12-6-1175 Wages paid to unauthorized alien; business expense deduction disallowed
- 12-6-1190 Cost recovery of retirement benefits from retirement systems maintained by the State or its political subdivisions
- 12-6-1200 Exclusion from taxable income of amounts excluded from federal income tax by United States treaty
- 12-6-1210 Deductions for capital expenses, depreciation, gains and losses; change in accounting method; certain elections for special tax treatment; provisions of federal law
- 12-6-1220 Individual Development Account
ARTICLE 11 — Catastrophe Savings Account
ARTICLE 13 — Nonresident and Part-Year Resident Individuals
ARTICLE 17 — Allocation and Apportionment
- 12-6-2210 Taxation of business; determination whether entirely or partly transacted or conducted within State
- 12-6-2220 Allocation of interest, dividends, rents and royalties, gains and losses, and income from personal services
- 12-6-2230 Allocation of income not allocated under Section 12-6-2220
- 12-6-2240 Apportionment of all income remaining after allocation
- 12-6-2252 Allocation and apportionment of business income
- 12-6-2280 Sales factor; definitions
- 12-6-2290 Apportionment of remaining net income from principal profits or income derived from sources not otherwise described by this chapter
- 12-6-2295 Items included and excluded from terms "sales" and "gross receipts"
- 12-6-2300 Apportionment of United States source income for business incorporated in foreign country
- 12-6-2310 Income remaining after allocation for certain companies; factors to be used for apportionment
- 12-6-2320 Allocation and apportionment of taxpayer's income when provisions unfairly represent taxpayer's business activity; agreement with taxpayer; provision for taxpayer constructing or operating qualified recycling facility
ARTICLE 21 — Foreign Trade Receipts
- 12-6-2810 Deferral of taxes on income attributable to increase in gross income from foreign trading receipts
- 12-6-2820 Date deferred payments are due and payable; payment of taxes at accelerated rate; effect of taxpayer's failure to pay interest
- 12-6-2830 Inapplicability of time limitation on assessment and collection of taxes to taxes deferred
- 12-6-2840 Effective date of article; inapplicability of article to domestic international sales corporations or foreign sales corporations
- 12-6-2850 Definitions
ARTICLE 25 — Credits
- 12-6-3310 Tax credits; timeframe for use; pass through and calculation of shareholder credit; limited liability companies
- 12-6-3320 Applicability of federal provisions to all income tax credits available to corporation for state income tax purposes
- 12-6-3330 Two wage earner credit for married individuals filing joint return; computation; definitions; when not allowed
- 12-6-3340 Investment tax credit for purchase and installation of certain energy conservation and renewable energy production measures
- 12-6-3350 Tax credit for State contractors subcontracting with socially and economically disadvantaged small business
- 12-6-3360 Job tax credit
- 12-6-3362 Small business jobs tax credit; alternate method
- 12-6-3367 Moratorium on corporate income and insurance premium taxes for certain companies investing and creating jobs in State
- 12-6-3370 Tax credits for construction, installation or restoration of water impoundments and water control structures
- 12-6-3375 Tax credit for port cargo volume increase; application to council; definitions; excess credits; taxpayers without distribution centers in the State; failure to meet requirements
- 12-6-3376 Income tax credit for plug-in hybrid vehicle
- 12-6-3377 Hybrid, fuel cell, alternative fuel or lean burn motor vehicle tax credit
- 12-6-3378 Tax credits for certain agribusinesses and service-related facilities
- 12-6-3380 Tax credit for child and dependent care expenses
- 12-6-3381 Premarital preparation course tax credit; form
- 12-6-3385 Income tax credit for tuition; definitions
- 12-6-3390 Credit for expenses paid to institution providing nursing facility level, in-home, or community care
- 12-6-3400 Credit for income tax paid by South Carolina resident to another state
- 12-6-3410 Corporate income tax credit for corporate headquarters
- 12-6-3415 Tax credit for research and development expenditures
- 12-6-3420 Tax credit for construction or improvement of infrastructure project
- 12-6-3430 Tax credit for qualified investments in Palmetto Seed Capital Corporation or Palmetto Seed Capital Fund Limited Partnership
- 12-6-3440 Tax credit for employee child care programs
- 12-6-3460 Definitions
- 12-6-3465 Recycling facility tax credits
- 12-6-3470 Employer tax credit
- 12-6-3477 Apprentice income tax credit
- 12-6-3480 Tax credits
- 12-6-3500 Retirement plan credits
- 12-6-3515 Credit for conservation or qualified conservation contribution of real property; lands eligible; transfer of credits; definitions
- 12-6-3520 Income tax credit for habitat management and construction and maintenance of critical habitat improvements
- 12-6-3525 Tax credits for vehicle or scrap recyclers participating in End-of-Life Vehicle Solutions (ELVS) Program
- 12-6-3530 Repealed Repealed
- 12-6-3535 Income tax credit for making qualified rehabilitation expenditures for a certified historic structure
- 12-6-3550 Voluntary cleanup activity tax credit; eligibility requirements
- 12-6-3560 Credit against state income tax for motion picture and advertisement production companies
- 12-6-3570 Motion picture related income tax credit claims
- 12-6-3575 Health insurance tax credits
- 12-6-3580 South Carolina Quality Forum participants; tax credits for registration fee and participation in organizational performance excellence assessment process; limitation
- 12-6-3582 Income tax credits; agricultural use of anhydrous ammonia
- 12-6-3585 Industry Partnership Fund tax credit
- 12-6-3587 Purchase and installation of solar energy system for heating water, space heating, air cooling, or generating electricity
- 12-6-3588 South Carolina Clean Energy Tax Incentive Program; definitions; requirements to receive tax credit
- 12-6-3589 Tax credit for effluent toxicity testing
- 12-6-3590 Credit for milk producer; promulgation of regulations
- 12-6-3600 Credit for ethanol and biodiesel facilities
- 12-6-3610 Credit for property used for distribution or dispensing renewable fuel
- 12-6-3620 Purchase and installation of equipment to produce energy from biomass resources
- 12-6-3622 Fire sprinkler system tax credits
- 12-6-3630 Income tax credits; hydrogen research contributions
- 12-6-3631 Biodiesel expenditures tax credit
- 12-6-3632 Earned income tax credit
- 12-6-3660 Tax credit for costs of retrofitting to make residence more hurricane resistant
- 12-6-3665 Credit for sales tax paid on purchases of tangible personal property to retrofit residence
- 12-6-3670 Credit for excess premium paid for property and casualty insurance
- 12-6-3695 Alternative fuel property income tax credit
- 12-6-3710 Income tax credit for taxpayers that hire formerly incarcerated individuals; eligibility; regulations; definitions
- 12-6-3720 Income tax credit for taxpayers that hire veterans; eligibility; regulations; definitions
- 12-6-3750 Nonrefundable tax credit for processing donated deer for charitable distribution
- 12-6-3770 Repealed Repealed
- 12-6-3775 Repealed Repealed
- 12-6-3780 Credit for preventative maintenance
- 12-6-3790 Educational Credit for Exceptional Needs Children's Fund
- 12-6-3795 South Carolina housing tax credit
- 12-6-3800 Income tax credit for service as a preceptor
- 12-6-3810 Recreational trail easement income tax credit
- 12-6-3820 Short line railroad tax credits
ARTICLE 29 — Estimated Tax Payments
- 12-6-3910 Estimated tax payments form; due dates; treatment of excess where estimated payments or withholdings more than tax liability; waiver of penalties
- 12-6-3920 Extension for filing and paying estimated taxes
- 12-6-3930 Imposition of interest and penalties on National Guard and Reserve members activated as a result of Iraq conflict or war on terrorism
ARTICLE 33 — Tax Years, Accounting Methods, and "S" Corporation Elections
ARTICLE 37 — Tax Returns
- 12-6-4910 Persons, corporations, and other entities required to make tax returns
- 12-6-4920 Interstate motor carrier required to file return
- 12-6-4930 Tax return of estate or trust; by whom to be made
- 12-6-4940 Trust institutions maintaining common trust fund must make tax return; contents
- 12-6-4950 Information returns
- 12-6-4960 Form of tax return; department to furnish blank forms; effect on taxpayer of failure to receive form
- 12-6-4970 Time to file returns
- 12-6-4980 Extension of time for filing return
- 12-6-4990 Payment of tax due upon filing return; effect of extension; requirement of making estimated tax payment
- 12-6-5000 Filing of separate or joint federal returns by husband and wife; same status required on state return; nonresidents; where no federal return filed
- 12-6-5010 Release of claim to personal exemption by custodial parent
- 12-6-5020 Authorized filing of consolidated corporate income tax return; terms and conditions
- 12-6-5030 Composite returns for partnership or "S" corporation
- 12-6-5050 Tax preparer's taxpayer identification number
- 12-6-5060 Voluntary contribution to certain funds may be designated on return; reporting of contributions annually by department
- 12-6-5095 Rounding to nearest whole dollar on tax returns
ARTICLE 41 — Miscellaneous Provisions
- 12-6-5510 Certificate of compliance as prima facie evidence
- 12-6-5520 Notification to domestic or foreign corporation of failure to file return; penalty upon continued failure to comply
- 12-6-5530 Income taxes payable by check; taxpayer liable for tax and penalties when check dishonored by bank
- 12-6-5540 Copies of returns; verification of information on returns
- 12-6-5550 State income tax refund as belonging to surviving spouse
- 12-6-5570 Authority to make expenditures
- 12-6-5580 Failure to do an act deemed committed in person's county of residence
- 12-6-5590 Donative intent; requirements; determining factors
- 12-6-5595 Timber deeds as real property conveyances
- 12-6-5600 Residency of individuals and businesses; boundary clarification
Chapter 8 - Income Tax Withholding29 sections
ARTICLE 1 — Definitions
ARTICLE 5 — Withholding Required
- 12-8-510 Parties subject to withholding laws
- 12-8-520 Incomes subject to withholding and amounts to be withheld
- 12-8-530 Withholding on cash prizes or winnings; noncash prizes; exception for spectator sporting events where admission charged
- 12-8-540 Withholding for rent or royalty payments to nonresident; exemptions; revocation of exemption
- 12-8-550 Withholding for nonresident temporarily conducting business or performing personal services; exemption; revocation of exemption
- 12-8-560 Partial or total exemptions of classes of transactions; exemption for portion of transaction not taxable in State; waiver of withholding if compliance guaranteed and certain items given to department
- 12-8-570 Withholding by trust or estate from distribution to nonresident beneficiary; exemptions
- 12-8-580 Withholding by buyer of real property or associated tangible personal property from nonresident seller
- 12-8-590 Tax withholding on distributions to nonresidential shareholders of "S" corporations and nonresident partners; returns
- 12-8-595 Withholding on wages paid to individual failing to provide taxpayer identification number or social security number; penalties against withholding agents
- 12-8-600 Withholding from any type of payment included in state gross income not specified in chapter; agreement by payee and payor; properly executed withholding exemption certificate deemed request for withholding
ARTICLE 9 — Procedure for Withholding on Wages
- 12-8-1010 Withholding exemptions and exemption certificates
- 12-8-1020 Change in exemptions; decrease
- 12-8-1030 Incorrect withholding exemption certificate; notification of department; determination of number of exemptions to be allowed; appeal by employee
- 12-8-1040 Waiver of withholding requirements
- 12-8-1050 Withholding on wages paid for period which is not payroll period; withholding on wages paid without regard to any period; withholding in miscellaneous payroll period
- 12-8-1060 Estimated quarterly payments by employer of withholding
- 12-8-1070 Manner of withholding and amount deducted and withheld determined according to rules or regulations of department
- 12-8-1080 Agreement between department and U.S. Secretary of Treasury regarding withholding
ARTICLE 13 — Depositing and Filing Returns in Connection with Withholding
- 12-8-1510 Inapplicability of article's provisions to withholding
- 12-8-1520 Withholding agents' duties to deposit and pay withholdings
- 12-8-1530 Quarterly returns; agent to continue to file reports until certain events occur
- 12-8-1540 Agents shall furnish statements to taxpayers and department; contents
- 12-8-1550 Due date for statements filed with department; recapitulation and reconciliation statement; request for filing extension
ARTICLE 17 — Enforcement and Administrative Provisions
- 12-8-2010 Liability of agent failing to withhold or pay tax
- 12-8-2020 Refund of credit for overpayment
- 12-8-2030 Amount withheld held in trust for State; lien on property of agent for amount withheld; recording of lien
- 12-8-2040 Quarterly return, annual reconciliation, and form filed in connection with withholding considered returns
Chapter 10 - Enterprise Zone Act Of 199518 sections
- 12-10-10 Short title
- 12-10-20 Legislative intent
- 12-10-30 Definitions
- 12-10-40 Designation of enterprise zones; criteria
- 12-10-45 Designation of census tract by tire manufacturer as enterprise zone; certification of tire manufacturer
- 12-10-50 Qualification for benefits
- 12-10-60 Revitalization agreement
- 12-10-80 Job development credits
- 12-10-81 Job development tax credits
- 12-10-82 Irrevocable assignment of future payments
- 12-10-85 Purpose and use of State Rural Infrastructure Fund; grants
- 12-10-88 Redevelopment fees
- 12-10-90 Levels of capital investment or employment in revitalization agreement; failure to achieve levels and effect thereof
- 12-10-95 Credit against withholding for retraining; program review; policies and procedures
- 12-10-100 Criteria for determination and selection of qualifying businesses and for approval of revitalization agreements; application fee schedule; annual publication of itemized revitalization agreement report
- 12-10-105 Annual fees
- 12-10-110 Construction of chapter
- 12-10-120 Job development credit requirements applicable to professional sports teams
Chapter 11 - Income Tax On Banks5 sections
- 12-11-20 Tax on income of banks; rate
- 12-11-30 Income tax to be instead of other taxes; exceptions
- 12-11-40 Appropriate Chapter 6 provisions shall govern enforcement, administration, allocation and apportionment of income tax on banks
- 12-11-50 Payment of tax; deposit into general fund
- 12-11-60 Conditions rendering this chapter ineffective
Chapter 13 - Income Tax On Building And Loan Associations10 sections
- 12-13-10 "Association" defined
- 12-13-20 "Net income" defined
- 12-13-30 Imposition of tax on net income; rate
- 12-13-40 Exemptions
- 12-13-50 Tax shall be in lieu of other taxes; exceptions
- 12-13-60 Appropriate Chapter 6 provisions to govern enforcement and administration of tax
- 12-13-70 Chapter shall be administered by Department of Revenue; rules and regulations
- 12-13-80 Form and filing of returns
- 12-13-90 Payment of tax
- 12-13-100 Disposition of proceeds
Chapter 14 - Economic Impact Zone Community Development Act Of 19954 sections
Chapter 15 - South Carolina Life Sciences Act4 sections
Chapter 16 - Estate Tax43 sections
ARTICLE 1 — Definitions and Domicile
ARTICLE 3 — Uniform Act on Interstate Compromise and Arbitration of Death Taxes
- 12-16-210 Short title of article
- 12-16-220 Construction and purpose
- 12-16-230 Arbitration of conflicting state claims regarding domicile
- 12-16-240 Arbitration hearings
- 12-16-250 Powers of arbitration board; judicial sanctions for failure to obey subpoena
- 12-16-260 Determination of domicile
- 12-16-270 Board's authority over questions arising in arbitration proceedings
- 12-16-280 Filing requirements
- 12-16-290 Interest or penalties for nonpayment of death taxes
- 12-16-300 Compromise
- 12-16-310 Compensation and expenses of board members and employees
- 12-16-320 Applicability of article
ARTICLE 5 — Imposition of Tax
ARTICLE 7 — Tax on Generation-Skipping Transfers
ARTICLE 9 — Recapture Tax on Certain Use-Valuations
- 12-16-910 Tax treatment of certain farm or business realty; filing requirements; additional tax upon disposition or discontinuance of qualified uses of property
- 12-16-920 Qualified heir's liability for additional tax; lien reflecting adjusted tax difference
- 12-16-930 Notification as to any disposition of property or change in property use; time frames for assessment and payment of additional tax
ARTICLE 11 — Returns and Payment of Tax
- 12-16-1110 When tax is due; extensions; filing requirements; interest
- 12-16-1120 Amended return; assessment of deficiency; limitations period
- 12-16-1140 Extensions of time for payment of tax
- 12-16-1150 Personal representative's liability for payment of tax
- 12-16-1160 Payment of tax owed by estate of nonresident
- 12-16-1170 Showing and appraisal of property
- 12-16-1180 Production of documents and other information
- 12-16-1190 Attachment incident to neglect or disobedience of summons
- 12-16-1200 Mandamus to compel appearance or production of documents
- 12-16-1210 Tax on transfer of in-state stocks or obligations by foreign executor, administrator or trustee
- 12-16-1220 Information to be furnished by probate judge
ARTICLE 13 — Assessment and Collection
ARTICLE 15 — Nonpayment of Tax, Lien for Unpaid Taxes, Certificate of Release from Lien
ARTICLE 17 — Enforcement and Liabilities
ARTICLE 19 — Miscellaneous Provisions
Chapter 20 - Corporation License Fees19 sections
- 12-20-10 Definitions
- 12-20-20 Corporations to file annual reports; time of filing; extension of time for filing annual report
- 12-20-30 Form and contents of annual report; public inspection
- 12-20-40 Initial annual report and minimum license fee to be filed with initial articles of incorporation or application for certificate of authority
- 12-20-50 Imposition of license tax on corporations generally; rate; minimum tax; time payable; reduction by holding company of paid-in capital surplus
- 12-20-60 Proration of tax where business is conducted partly outside the State; minimum license fee may not be apportioned
- 12-20-70 License tax where combined return is filed; applicability of minimum license fee
- 12-20-80 Prorated license fee
- 12-20-90 License fee for bank holding, insurance holding, or savings and loan holding company; definitions
- 12-20-100 License tax on utilities and electric cooperatives; tax based on value of property; additional tax based on gross receipts; payment; consolidated or combined return; minimum license fee
- 12-20-105 Tax credits
- 12-20-110 Chapter provisions inapplicable to certain organizations, companies and associations
- 12-20-120 Annual report to be signed by person authorized to make report
- 12-20-130 Forms for reports; effect of failure to receive or secure form
- 12-20-140 Department's receipt constitutes certificate of compliance and license
- 12-20-150 Department to administer provisions of chapter; rules and regulations
- 12-20-160 Corporate license fee deemed to be tax
- 12-20-170 Amounts collected under chapter to be deposited to credit of State Treasurer
- 12-20-175 Reduction of license fees due to tax credits
Chapter 21 - Stamp And Business License Tax192 sections
ARTICLE 1 — General Provisions
- 12-21-10 Administration of chapter; rules and regulations; county officers shall assist
- 12-21-20 Preparation and distribution of stamps
- 12-21-30 Sale of stamps
- 12-21-40 Affixing of stamps
- 12-21-50 Use of business license meter impressions
- 12-21-60 Cancellation of stamps
- 12-21-70 Fee for issuing duplicate license
- 12-21-80 Payment of tax by temporary, transient or itinerant businesses; penalties
- 12-21-90 Refunds when goods have been shipped out of State; affidavit and acknowledgment
- 12-21-100 Exemption of certain articles sold to United States for military use or resale to military personnel; sale to ships engaged in foreign or coastwise shipping
- 12-21-110 Refunds when goods have been damaged
- 12-21-120 Rules and regulations as to refunds
- 12-21-130 Revolving fund; use for purchase of crowns and admission tickets
- 12-21-140 Payment of taxes; disposition of taxes collected; remittance sheets
- 12-21-150 Taxes imposed by chapter shall be in addition to other taxes
- 12-21-170 "Retail or selling price" defined
- 12-21-180 Revival of former law
ARTICLE 5 — Tobacco, Ammunition and Playing Cards
- 12-21-610 Imposition of tax
- 12-21-620 Tax rates on products containing tobacco; "cigarette" defined
- 12-21-625 Cigarette surtax; imposition; crediting of revenues; definition of "cigarette"
- 12-21-650 What is deemed sale or retail "price"; articles given as prizes
- 12-21-660 Licenses required for engaging in tobacco business
- 12-21-670 Application for license; issuance of permanent license; display of license
- 12-21-680 Reclassification as between wholesale and retail business
- 12-21-690 Licenses shall not be transferable; operation of business pending granting of license
- 12-21-735 Stamp tax on cigarettes
- 12-21-750 Certain retail dealers shall furnish duplicate invoices; violations
- 12-21-760 Intent of article: stamps shall not be required on resale
- 12-21-770 Distributor's liability to pay tax
- 12-21-780 Returns shall be filed by distributors; payment of tax on tobacco products; discount
- 12-21-785 Returns
- 12-21-800 "Tobacco products" defined
- 12-21-810 "Distributor" defined
- 12-21-820 Tax on cigarettes and tobacco products; boundary clarification
ARTICLE 7 — Beer and Wine License Taxes
- 12-21-1010 Definitions
- 12-21-1020 Tax on beer and wine in containers of one gallon or more
- 12-21-1030 Tax on sales of less than one gallon and in metric size containers
- 12-21-1035 Tax on beer brewed at a brewpub
- 12-21-1050 Payment of tax; penalty for nonpayment; extensions of time
- 12-21-1060 Discount on tax paid when due
- 12-21-1070 Tax on persons importing or receiving beer or wine on which tax has not been paid
- 12-21-1085 Taxes provided for in Article 7 in lieu of all other taxes on beer and wine; exceptions
- 12-21-1090 Rules and regulations; confiscation and sale
- 12-21-1100 Authority to conduct examinations and inspections
- 12-21-1110 Payment of expenses
- 12-21-1120 Disposition of taxes and license fees
- 12-21-1130 Disposition of State's portion of tax
ARTICLE 9 — Additional Wine Excise Tax
- 12-21-1310 Additional tax levied; rate
- 12-21-1320 Persons against whom tax shall be levied; reports; payment; penalties
- 12-21-1330 Notice of changes to be filed by manufacturers, brewers, brokers, and certain others; violations
- 12-21-1340 Collection and enforcement
- 12-21-1350 Additional taxes and penalties shall not be shared with counties and municipalities
ARTICLE 11 — Producers and Wholesalers of Beer and Wine
- 12-21-1540 Applicant for certificate of registration shall authorize audit and examination of books and records
- 12-21-1550 Invoices and bills of lading shall be furnished to Department of Revenue
- 12-21-1560 Beer or wine shipped in violation of chapter declared contraband
- 12-21-1570 Administration and enforcement
- 12-21-1580 Rules and regulations
- 12-21-1590 Disposition of moneys received by Department of Revenue
- 12-21-1610 Restrictions on importation of beer or wine for sale; penalty
ARTICLE 17 — Admissions Tax
- 12-21-2410 Definitions
- 12-21-2420 Imposition of tax; rate; exemptions; payment, collection, and remittance; disposition of revenues
- 12-21-2425 Motorsports entertainment complex admissions license tax exemption
- 12-21-2430 Certain ponds are not amusements
- 12-21-2440 Application for license for place of amusement
- 12-21-2450 Issuance and display of license
- 12-21-2460 Licenses shall not be transferable; separate licenses for each place
- 12-21-2470 Penalties for operation without license
- 12-21-2490 Notice of license revocation and appeal process
- 12-21-2500 Hearing on appeal; supersedeas; costs and disbursements
- 12-21-2520 Price of admission shall be printed on ticket
- 12-21-2530 Method of collecting tickets; exception for season or subscription tickets
- 12-21-2540 Penalties for use of altered or counterfeit tickets or reuse of tickets
- 12-21-2550 Tax payable monthly; failure to make correct return or failure to file
- 12-21-2575 Methods of accounting for admissions other than tickets
ARTICLE 19 — Coin-Operated Machines and Devices and Other Amusements
- 12-21-2703 Repealed by 1999 Act No. 125, SECTION 8, eff July 1, 2000 Repealed 1999
- 12-21-2710 Types of machines and devices prohibited by law; penalties
- 12-21-2712 Seizure and destruction of unlawful machines, devices, etc
- 12-21-2714 Use of slug or any false, counterfeited, mutilated, etc. coin to operate automatic vending machine or other machine requiring coin for operation
- 12-21-2716 Manufacture, sale, or other disposition of slug, device, or substance, etc. for fraudulent operation of coin-operated machine; penalties
- 12-21-2718 Records
- 12-21-2720 License for coin-operated devices or machines; license tax; maximum municipal license charges; special one-time interim fees
- 12-21-2721 Confiscation of coin-operated machines
- 12-21-2722 Temporary licenses; county or state fair; fees; duration
- 12-21-2724 Operation may be presumed lawful by department
- 12-21-2726 Display of license
- 12-21-2728 Requirement of, and cost of, operator's license for coin-operated devices; cancellation of license for failure to remit taxes
- 12-21-2730 License for billiard or pocket billiard table, foosball table, bowling lane table, or skeeball table
- 12-21-2732 Attachment of license to a permanent, nontransferable part of machine
- 12-21-2734 Annual licenses required; expiration; prorating fee; liability for penalties
- 12-21-2736 Unlawful operation of gambling machine or device not made lawful by issuance of license
- 12-21-2738 Penalties for failure to comply
- 12-21-2740 License tax or penalties as constituting lien
- 12-21-2742 Confiscation of unlicensed machine, device, etc
- 12-21-2744 Repossession of seized property; bond; court action to set aside seizure
- 12-21-2746 Levy of additional local license tax
- 12-21-2748 Attachment of information identifying owner or operator of machine
- 12-21-2750 Records relating to machines
ARTICLE 21 — Collection and Enforcement Generally
- 12-21-2810 Enforcement rules and regulations
- 12-21-2820 Regulations as to breaking packages, forms and kinds of containers, and affixing of stamps
- 12-21-2830 Record required of gross receipts; record subject to inspection; violations
- 12-21-2860 Department authorized to conduct inspections
- 12-21-2870 Cigarette stamps
- 12-21-2880 Commodities bearing illegible or unsatisfactory business license meter impressions shall be subject to confiscation
- 12-21-2890 Confiscation and sale of vehicles transporting unstamped or untaxed goods
- 12-21-2900 Proceedings against seized property deemed in rem
- 12-21-2910 List and appraisal of certain confiscated goods
- 12-21-2920 Notice of seizure
- 12-21-2930 Claim of goods; delivery upon bond
- 12-21-2940 Forfeiture and sale when no claim is interposed or bond given
- 12-21-2950 Sales of goods worth less than one hundred dollars
- 12-21-2960 Department may compromise confiscations or return goods upon payment in amount of assessed value
- 12-21-2970 Disposition of proceeds of sale of confiscated goods
- 12-21-2975 Donation of certain confiscated goods to Department of Mental Health; not to be advertised and sold
- 12-21-2980 Possession of unstamped cigarettes as prima facie evidence of violation
- 12-21-2990 Right to demand court trial in certain cases; department shall give written notice of violation
- 12-21-3000 Lien of judgment
- 12-21-3010 Taxes and penalties deemed a debt; lien; priorities
- 12-21-3070 Penalties for improper use, alteration or reuse of stamps, and for failure to pay tax, make any report or submit required information
- 12-21-3080 Penalty for interference with enforcement or refusal to allow inspection
ARTICLE 24 — Bingo Tax Act
- 12-21-3910 Short title
- 12-21-3920 Definitions
- 12-21-3925 Bingo volunteers
- 12-21-3930 Conditions under which bingo not considered lottery
- 12-21-3935 Video poker play prohibited
- 12-21-3940 License to conduct bingo
- 12-21-3950 Promoter's license
- 12-21-3955 Designation of member as promoter
- 12-21-3960 Liability for taxes, interest, penalties and fines
- 12-21-3970 Promoter's license required for each licensee
- 12-21-3980 Transfer or other disposition of license
- 12-21-3990 Manner of playing bingo
- 12-21-4000 Procedures applicable to conduct of bingo
- 12-21-4005 Operation of bingo games; scope
- 12-21-4007 Site system and electronic dabber specifications
- 12-21-4009 Limitations on use of electronic or mechanical devices
- 12-21-4010 Application of Section 12-21-3930 through 12-21-3950
- 12-21-4011 Indian tribe use of hardware technology
- 12-21-4020 Classes of bingo licenses; taxes
- 12-21-4030 Entrance fee surcharges
- 12-21-4040 One license per person or organization
- 12-21-4050 Only one organization to operate bingo per building
- 12-21-4060 Certain persons prohibited from managing or conducting bingo
- 12-21-4070 South Carolina domicile required for license
- 12-21-4080 Promoter to turn over proceeds; member to deposit proceeds
- 12-21-4090 Bingo checking and savings accounts
- 12-21-4100 Record keeping and reporting requirements
- 12-21-4110 Department to administer provisions of article
- 12-21-4120 Clarification and conference requests
- 12-21-4130 Seizure of bingo equipment and cards
- 12-21-4140 Penalties
- 12-21-4150 Posing as bingo player; unauthorized bingo supplies
- 12-21-4160 Inspection of books, papers, records, and other materials
- 12-21-4170 Compromise of criminal or civil action
- 12-21-4180 Collection of taxes and fees not to be stayed or prevented
- 12-21-4190 Bingo card charges; distribution of revenues
- 12-21-4200 Disbursement of revenues
- 12-21-4210 Sale or transfer of bingo cards
- 12-21-4220 Bingo card design and requirements
- 12-21-4230 Bonds
- 12-21-4240 License to manufacture, distribute or use bingo cards
- 12-21-4250 Dual roles
- 12-21-4260 Background investigations
- 12-21-4270 Application to obtain bingo cards
- 12-21-4275 Prohibitions on bingo card or ticket transfers
- 12-21-4280 Revocation of license
- 12-21-4295 Proceeds expended within state
- 12-21-4300 Severability
- 12-21-4320 Bingo webpage
ARTICLE 25 — The Marijuana and Controlled Substance Tax Act
- 12-21-5010 Short title
- 12-21-5020 Definitions
- 12-21-5030 Department to administer article, collect taxes; dealers not required to give identifying information
- 12-21-5040 Department to promulgate regulations and adopt uniform system of stamps, labels, or other indicia for taxed marijuana and controlled substances
- 12-21-5050 Dealer not to possess taxed marijuana or controlled substance without evidence that tax was paid
- 12-21-5060 Article not provide immunity from criminal prosecution
- 12-21-5070 Person lawfully in possession not required to pay tax
- 12-21-5080 Quantity measured by weight or dosage; diluted quantities
- 12-21-5090 Tax imposed; rate
- 12-21-6000 Violation is misdemeanor; imprisonment, fine, civil penalty
- 12-21-6010 Stamps, labels or other indicia to be purchased from department at face value
- 12-21-6020 Dealer to have indicia evidence tax payment affixed; indicia may be used once; taxes due and payable immediately upon acquisition or possession
- 12-21-6030 Assessment for dealer not possessing valid indicia is jeopardy assessment
- 12-21-6040 Confidentiality of information on report or return; limited evidentiary use; publication of statistics permitted; violations and penalties
- 12-21-6050 Tax proceeds credited to general fund of state
ARTICLE 27 — The Tourism Infrastructure Admissions Tax Act
- 12-21-6510 Short title
- 12-21-6520 Definitions
- 12-21-6530 Portion of tax to be paid to county or municipality where establishment located; use of funds
- 12-21-6540 Portion of tax to be transferred to State Treasurer for deposit in special tourism infrastructure development fund; applications for grants; review of applications; guidelines
- 12-21-6550 Certification application to be filed in county or municipality where major tourism or recreation area located; request for classification
- 12-21-6560 Factors for considering whether facility qualifies as major tourism or recreation facility or area
- 12-21-6570 Designated development area and boundaries to be determined by ordinance; maximum total acreage allowed; designated development area embracing contiguous lands within two or more county-municipal entities
- 12-21-6580 Expansion or improvement of facilities; calculation of admissions tax revenues subject to Sections 12-21-6530 and 12-21-6540
- 12-21-6590 Designation of extraordinary retail establishments; additional infrastructure improvements and other expenditures supporting construction or operation; application for conditional certification
Chapter 22 - Coin-Operated Machines And Other Devices19 sections
ARTICLE 1 — General Provisions
ARTICLE 7 — Location Restrictions, Public Notice, and Signage
ARTICLE 9 — Machine Requirements
- 12-22-910 Machine license required
- 12-22-920 Types of machines and equipment permitted
- 12-22-930 Requirements for machine licensure
- 12-22-940 Location controllers and modems
- 12-22-950 Standards for machines and related equipment
- 12-22-960 Burden of proof
- 12-22-970 Notice to department prior to certain changes in machines
- 12-22-980 Notice to department prior to certain changes in location controllers
- 12-22-990 Machines to be disabled if location controller not polled for a specified period
- 12-22-1000 VGMID required
- 12-22-1010 Records required for each machine
- 12-22-1040 Simulation of bingo or slot machines prohibited
- 12-22-1050 Printing of tickets
- 12-22-1060 Machines and related equipment must be Year 2000 compliant
- 12-22-1070 Department to disable machines under specified circumstances
- 12-22-1080 Alternative technical provisions
Chapter 23 - License Taxes On Other Businesses24 sections
ARTICLE 1 — Electric Power
- 12-23-10 Imposition of tax; rate
- 12-23-20 Exemptions from tax
- 12-23-30 Authority to suspend tax on power sold to Atomic Energy department
- 12-23-40 department shall administer, enforce, and collect tax; rules and regulations
- 12-23-50 Certain instruments and records shall be kept; examinations by department; violations
- 12-23-60 Monthly returns and remittance of tax required
- 12-23-90 Taxes and penalties deemed a debt; lien thereof
- 12-23-120 Use of tax
- 12-23-130 Exemption of South Carolina Public Service Authority from taxation
ARTICLE 3 — Carriers
ARTICLE 5 — Foreign Land Associations
ARTICLE 7 — Theatrical Shows, Carnivals and Circuses
- 12-23-410 Imposition of tax on plays and shows in towns or villages not incorporated; rate; payment; disposition
- 12-23-420 Clerks and magistrates shall issue executions for failure to pay tax
- 12-23-430 Municipalities may collect tax
- 12-23-440 County license fees for circuses and similar traveling shows; amount; disposition
- 12-23-450 County license fees for carnivals and similar shows other than a circus; amount; disposition
- 12-23-460 County license not required in certain instances
- 12-23-470 Municipal authorities of incorporated city or town may require license
ARTICLE 11 — Indigent Health Care
Chapter 24 - Deed Recording Fee18 sections
- 12-24-10 Recording fee; exceptions
- 12-24-20 Liability for fee
- 12-24-30 "Value" defined
- 12-24-40 Exemptions
- 12-24-50 Remittance of fee
- 12-24-60 Notations
- 12-24-70 Affidavits
- 12-24-80 Records of fees due and collected
- 12-24-90 Fee calculation
- 12-24-95 Repealed Repealed
- 12-24-97 Repealed Repealed
- 12-24-100 Monthly payments to department; reports
- 12-24-110 Presumption concerning titles
- 12-24-120 Penalties
- 12-24-130 Lien for fees, penalties or interest
- 12-24-140 Designation of office to collect fees
- 12-24-150 Promulgation of regulations; refunds; other laws
- 12-24-160 Recording and filing fees; boundary clarification
Chapter 28 - Motor Fuels Subject To User Fees136 sections
ARTICLE 1 — Definitions
ARTICLE 3 — Imposition of User Fees
- 12-28-310 User fees on gasoline and diesel fuel
- 12-28-320 Presumption that fuel delivered to motor vehicle fuel supply tank is used in this State
- 12-28-330 Presumption that fuel from terminal in State, imported, or delivered into end user's storage tank is used in State
- 12-28-340 Petroleum product and ethanol blenders requirements imposed on terminal; blender of record; Renewable Identification Number trading system
- 12-28-350 Motor fuel taxes or user fees; boundary clarification
ARTICLE 5 — Measurement of User Fees
ARTICLE 7 — Exemptions and Refunds
- 12-28-710 Exemption from the user fee on motor fuel
- 12-28-720 Perfection of exemption for imports
- 12-28-730 Exempt use of K-1 kerosene
- 12-28-740 Perfection of exemption for federal government, agencies, instrumentalities, and reservations, and state-owned buses and vehicles used in an educational program
- 12-28-750 Perfection by refund claim filed by end user for fuel used to operate machinery
- 12-28-760 No user fee on motor fuel carried into State, retained in vehicle and consumed by an end user
- 12-28-770 Refund upon application after contamination or loss of motor fuel
- 12-28-780 Refund of motor fuel user fees erroneously paid
- 12-28-785 Perfection of exemptions not covered under Sections 12-28-720 through 12-28-780
- 12-28-790 Refunds claims
- 12-28-795 Interest on refund
ARTICLE 9 — Payments; Liability; Eligibility; Collections
- 12-28-905 Time for payment of motor fuel user fees imported from another state
- 12-28-910 Blanket election to treat all removals from out-of-state terminals as if from in-state terminals; notice of election
- 12-28-915 User fees collected and remitted by supplier; due date; late user fees
- 12-28-920 Liability of terminal operator for motor fuel user fee; payment
- 12-28-925 Collection of motor fuel user fees from purchaser; election to defer user fee payment
- 12-28-930 Qualifications of purchasers for election under Section 12-28-930; bond
- 12-28-935 Rescission of purchaser's eligibility and election to defer payment of user fees
- 12-28-940 Computing amount of motor fuel user fees due
- 12-28-945 Licensed tank wagon operator-importer; payment of user fees
- 12-28-950 Payment of user fees by electronic fund transfer
- 12-28-955 Supplier may retain one-tenth percent of user fee to cover cost of administration
- 12-28-960 Tare allowance allowed to eligible purchaser, licensee importer, and supplier
- 12-28-965 User fees collected on motor fuel belongs to State and is held in trust by collector; personal liability for user fee, penalty and interest
- 12-28-970 Backup user fee equal to the user fee imposed
- 12-28-975 Diversion of motor fuel subject to the user fee
- 12-28-980 Final reports accompanied by payment; election to pay in installments
- 12-28-985 Floorstocks user fee report; accompanied by payment
- 12-28-990 Payment of user fees by persons blending materials or manufacturing or otherwise producing substitute fuel or certain diesel fuel; licensing
- 12-28-995 Payment of user fees on fuel imported in tank wagon if destination does not exceed twenty-five miles from border of this State
ARTICLE 11 — Licenses
- 12-28-1100 Supplier's license; fee
- 12-28-1105 Permissive supplier's license; fee
- 12-28-1110 Terminal operator's license; fee
- 12-28-1115 Exporter's license; fee
- 12-28-1120 Transporter's license; fee
- 12-28-1125 Occasional importer's license or a bonded importer's license; fees
- 12-28-1130 Tank wagon operator-importer license; fee
- 12-28-1135 Fuel vendor license; fee
- 12-28-1139 Miscellaneous fuel user fee license; fee
- 12-28-1140 Application for a license
- 12-28-1145 Investigation of applicant for a license
- 12-28-1150 Fingerprinting provisions; exemptions
- 12-28-1155 Application must be filed with surety bond or cash deposit
- 12-28-1160 Applicant may be required to furnish current verified, financial statements
- 12-28-1165 Licensee to file a new bond or additional deposit when required
- 12-28-1170 Time for securing new bond or additional deposit; cancellation of license for unsatisfactory new bond or cash deposit
- 12-28-1175 Written request for release by surety; time limitations; request by licensee for release of bond or security after three years
- 12-28-1180 Notice of proposed denial of application; hearing; notice of suspension or revocation of license; hearing
- 12-28-1185 Issuance of license
- 12-28-1190 Validity of license
- 12-28-1195 License is nontransferable
- 12-28-1196 License must be displayed at place of business
- 12-28-1197 Surrender of license upon discontinuance of business
- 12-28-1199 Notice that licensee has discontinued, sold, or transferred business
ARTICLE 13 — Reports
- 12-28-1300 Verified statement by supplier; reporting of information
- 12-28-1305 Licensed occasional importer must file monthly a verified sworn statement of operations
- 12-28-1310 Licensed bonded importer must file monthly verified sworn statement of operations
- 12-28-1320 Licensed tank importer must file monthly verified sworn statement of operations
- 12-28-1330 Terminal operator must file monthly sworn statement of operations; annual report
- 12-28-1340 Terminal reports regarding source state; similar data from federal terminal report or source state
- 12-28-1350 Final report and payment by licensee
- 12-28-1360 Persons licensed as exporter must file monthly reports
- 12-28-1370 Licensed transporter to file monthly reports
- 12-28-1380 Persons purchasing gallons user fee-exempt for resale to government entities must file report
- 12-28-1390 Fuel vendor's reports
- 12-28-1395 Miscellaneous fuel user fee licensee's statement
- 12-28-1400 Use of information in tracking petroleum products; reporting requirements; penalties
ARTICLE 15 — Shipping Requirements
- 12-28-1500 Automated machine-printed shipping documents; manually prepared documents in certain circumstances; exemptions
- 12-28-1505 Requirements relating to shipping documents
- 12-28-1510 Terminal-issued shipping document provided on delivery of shipment
- 12-28-1515 Inspection and retention of terminal-issued shipping document by receiver of motor fuel subject to the user fee
- 12-28-1520 Acceptance of delivery without proper shipping paper prohibited
- 12-28-1525 Relief in case of improperly completed shipping paper; notification of diversion or correction; verification number
- 12-28-1530 Reliance on representations regarding destination, user fee-exempt use or supplier's obligation to collect user fees
- 12-28-1535 Unlawful sale, use, deliver, or storage of motor fuel subject to the user fee prohibited; exceptions
- 12-28-1540 Required notations on terminal-issued shipping paper; exceptions
- 12-28-1545 Requirements for licensed importer regarding fuel which has not been dyed, nor user fees paid or accrued by supplier
- 12-28-1550 Requirements for exporting fuel
- 12-28-1555 Use of dyed fuel prohibited; exceptions; penalties
- 12-28-1560 Doing business without license; penalties
- 12-28-1565 Fuel must meet ASTM standards
- 12-28-1570 False statement on shipping paper regarding liability for user fees; penalties
- 12-28-1575 Notice regarding dyed diesel fuel
- 12-28-1580 Dyed diesel fuel notice required on shipping papers, bills of lading and invoices
- 12-28-1585 Metering device required for fuel dispenser accessible by public; tampering prohibited
- 12-28-1590 Tamper-resistant shipping papers required
- 12-28-1592 Tank wagons must have IFTA registration; exception
- 12-28-1595 Unauthorized sale or use of dyed diesel fuel prohibited
- 12-28-1597 Alteration of dye or marker in dyed diesel fuel prohibited
ARTICLE 17 — Penalties
- 12-28-1710 Business entities and participating officers, employees, and agents liable for violations of SECTIONSECTION 12-28-1595 and 12-28-1597
- 12-28-1720 Liability for uncollected and unpaid user fees; penalties
- 12-28-1730 Penalties
- 12-28-1740 Impoundment, seizure, sale and forfeiture of vehicle and cargo for violation of shipping paper requirements
ARTICLE 19 — Enforcement Powers
ARTICLE 21 — Specialized Compensating Fuel User Fees
ARTICLE 23 — Petroleum and Petroleum Product
- 12-28-2310 Definitions
- 12-28-2315 Analysts, chemists, and inspectors appointed
- 12-28-2320 Inspector interested in manufacture or vending of gasoline, illuminating or heating oil
- 12-28-2325 Law enforcement assistance
- 12-28-2330 Filing of statement for intent to sell petroleum products
- 12-28-2335 Notice of shipment of petroleum products into State
- 12-28-2340 Standards for petroleum products; testing
- 12-28-2345 Records of receipt and shipment of petroleum products
- 12-28-2350 Inspection of records pertaining to petroleum products
- 12-28-2355 Inspection and environmental impact fee charged on petroleum products
- 12-28-2360 Refund of inspection fee on petroleum products
- 12-28-2365 Remittance of fees on petroleum products
- 12-28-2370 Department to promulgate regulations
- 12-28-2375 Retail dealers of petroleum products exempt; exception
- 12-28-2380 Motor fuel use to which article applies
- 12-28-2385 Exports of petroleum products exempt from inspection fee
ARTICLE 25 — Reports and Bond Requirements
ARTICLE 27 — Deposits and Distributions
- 12-28-2710 Funds collected deposited to credit of State Treasurer
- 12-28-2720 Distribution of gasoline user fee to Department of Transportation and general fund
- 12-28-2725 Apportionment to department of mass transit; audit
- 12-28-2730 Distribution of gasoline user fee to Department of Natural Resources; water recreational resources fund; creation
- 12-28-2740 Distribution of gasoline user fee among counties; requirements for expenditure of funds; county transportation committees
- 12-28-2750 Distribution of remainder of gasoline and fuel user fees to State Highway Fund
ARTICLE 29 — Economic Development
- 12-28-2910 South Carolina Coordinating Council for Economic Development; establishing project priorities; disposition of payments
- 12-28-2915 Disposition of taxes collected
- 12-28-2920 Construction of toll roads
- 12-28-2930 Allocation of state source highway funds for construction and renovation projects to firms owned and controlled by disadvantaged ethnic minorities or women
- 12-28-2940 Exemption from appraisal provisions
Chapter 33 - Alcoholic Beverages Taxes29 sections
ARTICLE 1 — General Provisions
- 12-33-10 Definitions
- 12-33-20 Taxes shall be in lieu of certain other taxes and licenses
- 12-33-30 Collection and distribution of taxes
- 12-33-40 Municipalities entitled to share in tax
- 12-33-50 Disposition of bond forfeitures
- 12-33-60 Exemption from tax of certain property from outside continental limits of United States
- 12-33-70 Rules and regulations of Department of Revenue
ARTICLE 3 — License Taxes for Sale of Alcoholic Beverages
- 12-33-210 Taxes on licenses granted under Alcoholic Beverage Control Act; filing fee
- 12-33-230 License tax on sales; rate
- 12-33-240 Additional sales tax; rate
- 12-33-245 Excise tax on sales for on-premises consumption; "gross proceeds" defined; nonprofit organizations exception; penalties; issuance of license for premises for which license revoked or suspended
- 12-33-250 Collection and payment of license tax and additional sales tax; reports; deductions
- 12-33-260 Payment and collection; taxes shall be debt owed to State and lien
ARTICLE 5 — Additional Tax on Wholesale Sales
- 12-33-410 Imposition of tax; rate
- 12-33-420 Additional tax; rate; payment and collection; penalties; disposition of proceeds
- 12-33-425 Nine percent surtax on alcoholic liquor
- 12-33-430 "Standard case of alcoholic liquors" defined
- 12-33-440 Tax not computed in markup or passed on to consumer
- 12-33-450 Monthly reports
- 12-33-460 Additional tax upon each case sold
- 12-33-470 Additional tax shall be paid by retailer; tax shall not be computed in markup or passed on to consumer
- 12-33-475 Military tax exemption
- 12-33-480 Returns and payment of taxes levied in Sections 12-33-410 and 12-33-460; taxes constitute debt owed to State and lien; collection; penalties
- 12-33-485 Discount for timely payment of tax
- 12-33-490 Collection and use of additional taxes
- 12-33-500 Article shall be supplementary
ARTICLE 7 — Tax Liability of Possessor of Untaxed Mixture for Production of Alcohol
Chapter 35 - The Simplified Sales And Use Tax Administration Act9 sections
- 12-35-10 Short title
- 12-35-20 Definitions
- 12-35-30 Findings of benefits of simplified sales and use tax systems
- 12-35-50 Streamlined Sales and Use Tax Agreement; establishing standards for service providers, automated systems and multistate sellers, other actions authorized
- 12-35-60 Scope of this chapter
- 12-35-70 Requirements of agreement
- 12-35-80 Nature and purpose of agreement
- 12-35-90 Member states as only intended beneficiaries of agreement
- 12-35-100 Certified service providers as agents of seller; liability of provider of certified automated systems; proprietary systems
Chapter 36 - South Carolina Sales And Use Tax Act76 sections
ARTICLE 1 — Citation and Definitions
- 12-36-5 Short title
- 12-36-10 Effect of definitions
- 12-36-20 "Business"
- 12-36-30 "Person"
- 12-36-40 "Taxpayer"
- 12-36-50 "In this State" or "in the State"
- 12-36-60 "Tangible personal property"
- 12-36-70 "Retailer" and "seller"
- 12-36-71 "Marketplace facilitator"
- 12-36-75 Persons contracting with state commercial printer not subject to state income or sales and use taxes; conditions
- 12-36-80 "Retailer maintaining a place of business in this State"
- 12-36-90 "Gross proceeds of sales"
- 12-36-100 "Sale" and "purchase"
- 12-36-110 Sale at retail; retail sale
- 12-36-120 "Wholesale sale" and "sale at wholesale"
- 12-36-130 "Sales price"
- 12-36-140 "Storage" and "use"
- 12-36-150 "Transient construction property"
ARTICLE 5 — Retail License
- 12-36-510 Retail license requirements; license tax; "special events"
- 12-36-511 Disclosure of tobacco-related information in retail license applications
- 12-36-520 Bond requirement for retailers without permanent sales location
- 12-36-540 License application information; separate license required for each location
- 12-36-550 Duration of license's validity; display of license; license not transferable or assignable
- 12-36-560 Operation of business without license or with license suspended; penalty
- 12-36-570 Penalty for failure to pay license tax
ARTICLE 9 — Sales Tax
- 12-36-910 Five percent tax on tangible personal property; laundry services, electricity, communication services, and manufacturer-consumed goods
- 12-36-920 Tax on accommodations for transients; reporting
- 12-36-922 Accommodations tax return information
- 12-36-930 Sale of motor vehicle to resident of another state
- 12-36-940 Amounts that may be added to sales price because of tax
- 12-36-950 Presumption as to gross proceeds; burden of proof; resale certificate
ARTICLE 11 — Additional Sales, Use, and Casual Excise Tax
ARTICLE 13 — Use Tax
- 12-36-1310 Imposition of tax; rate; applicability; credit for tax paid in another state
- 12-36-1320 Tax on transient construction property
- 12-36-1330 Tax on storage, use, or consumption of tangible personal property
- 12-36-1340 Collection of tax by retailer sellers
- 12-36-1350 Time of collection of tax by retail seller; refunding or absorption of tax by seller prohibited; tax collected constitutes debt to state
- 12-36-1360 Filing use tax return; payment of tax directly to State
- 12-36-1370 Presumption of applicability of tax
ARTICLE 17 — Casual Excise Tax
- 12-36-1710 Excise tax on casual sales of motor vehicles, motorcycles, boats, motors, and airplanes; exclusions; payment of tax as prerequisite to titling, licensing, or registration
- 12-36-1720 Application of tax
- 12-36-1730 Wilful avoidance of tax; penalty
- 12-36-1740 Penalty for failure to pay casual excise tax
ARTICLE 19 — Telecommunications Sourcing
ARTICLE 21 — Maximum Tax and Exemptions
- 12-36-2110 Maximum tax on sale or lease of certain items; calculation of tax on manufactured homes; maximum tax on purchase of certain property by religious organizations; maximum tax on sale or use of machinery for research and development
- 12-36-2120 Exemptions from sales tax
- 12-36-2130 Exemptions from use tax
- 12-36-2140 Exemptions; distribution facility
ARTICLE 25 — General Provisions
- 12-36-2510 Certificates allowing taxpayer to purchase tangible personal property tax free and be liable for taxes; procedures when claiming exemption
- 12-36-2520 Tax liability when property delivered out of state; violations
- 12-36-2530 Documentation of entitlement to tax exemption for goods to be delivered out of state; tax on property delivered in state for removal from state by purchaser
- 12-36-2540 Duty to keep records and books
- 12-36-2550 Use of overpayment of tax to offset underpayment or penalty
- 12-36-2560 Payment of tax on sales made on installment basis
- 12-36-2570 Time when tax payment due; monthly report
- 12-36-2580 Special authorization to pay tax quarterly
- 12-36-2590 Department authorized to require returns and payment for other than monthly periods
- 12-36-2610 Discount for timely payment of tax
- 12-36-2620 Sales and use taxes composed of two components
- 12-36-2630 Seven percent sales tax on accommodations for transients composed of three components
- 12-36-2640 Casual excise tax composed of two components
- 12-36-2645 Taxes applicable to proceeds of 900/976 telephone service; tax rate; disposition of revenues
- 12-36-2646 Retailers to post notice of tax exclusion available to individuals 85 years of age or over; penalties
- 12-36-2647 Repealed Repealed
- 12-36-2650 Taxes in this chapter not to supersede any other taxes, licenses, or charges
- 12-36-2660 Administration and enforcement of chapter
- 12-36-2670 Persons permitted to administer oaths and take acknowledgments
- 12-36-2680 Exemption certificate; exempt sale
- 12-36-2690 Role of distribution facility in determining physical presence in state for sales and use tax purposes
- 12-36-2691 Distribution facility nexus; criteria for and duration of provisions; use tax notification and payment
- 12-36-2692 Notification required
- 12-36-2695 Sales taxes or admission taxes; boundary clarification
Chapter 37 - Assessment Of Property Taxes143 sections
ARTICLE 1 — General Provisions
- 12-37-10 Definitions
- 12-37-30 All taxes shall be levied on uniform assessment
- 12-37-40 Municipal authorities may copy assessments from county auditor's books
- 12-37-90 Assessors to be full time; responsibilities and duties
- 12-37-100 Assessor shall endorse deeds
- 12-37-110 Auditors, assessors, and appraisers shall attend educational courses
- 12-37-120 Rounding of assessed value of property
- 12-37-135 Countywide business registration; fee
- 12-37-140 Real property taxation and valuation; boundary clarification
- 12-37-145 Motor vehicle registration; boundary clarification
- 12-37-150 Tax rebate; boundary clarification
- 12-37-155 Lien date; boundary clarification
ARTICLE 3 — Property Tax; Exemptions
- 12-37-210 Property which is taxable
- 12-37-220 General exemption from taxes
- 12-37-222 Leased equipment used by charitable, not-for-profit or governmental hospital deemed for tax purposes to be owned by hospital
- 12-37-224 Motor homes or trailers for recreational travel; boats or watercraft with certain features
- 12-37-225 Consideration of federal or state income tax credits for low income housing with respect to valuation of real property for property tax purposes
- 12-37-230 Payments of services rendered in lieu of taxes by nonprofit housing corporations exempt under SECTION 12-37-220
- 12-37-235 Fees for fire protection for property exempt under SECTION 12-37-220
- 12-37-240 Payments in lieu of taxes by nonprofit housing corporations exempt under act of General Assembly
- 12-37-245 Homestead exemption allowance increased
- 12-37-250 Homestead exemption for taxpayers sixty-five and over or those totally and permanently disabled or legally blind
- 12-37-251 Calculation of rollback millage; equivalent millage Repealed
- 12-37-252 Classification and assessment of property qualifying for exemption under Section 12-37-250
- 12-37-255 Homestead exemption to continue; county auditor to be informed of change affecting eligibility
- 12-37-260 Exemption for holders of life estate; application of Section 12-37-250
- 12-37-265 Criteria for qualification of life estates for homestead tax exemption
- 12-37-266 Homestead exemption for dwellings held in trust; application of Section 12-37-250
- 12-37-270 Reimbursement for tax loss in counties allowing homestead exemption
- 12-37-275 Date for submission for requests for reimbursement
- 12-37-280 Reimbursement of localities for tax loss due to homestead exemption
- 12-37-285 Incorporated municipalities may provide for homestead exemptions from municipal ad valorem taxes on real property
- 12-37-290 General homestead exemption
- 12-37-295 Payment of taxes not condition to qualify for exemption
- 12-37-450 Business inventory tax exemption; reimbursement of counties and municipalities
ARTICLE 5 — Liability for Taxes; Returns
- 12-37-610 Persons liable for taxes and assessments on real property; disabled veterans' property tax exemptions
- 12-37-620 Certain leasehold estates taxed until end of term; lease or contract must be recorded and contain certain information; sale of property for taxes
- 12-37-670 Listing new structures for taxation; due date of additional property taxes
- 12-37-710 Return and assessment of personal property
- 12-37-712 Access to marina records and premises
- 12-37-714 Boats with situs in State; boat or motor under contract for repairs
- 12-37-715 Frequency of ad valorem taxation on personal property; exception
- 12-37-717 Repealed Repealed
- 12-37-720 Persons who shall return property of ward, minor child having no guardian, wife, lessee, absent, unknown or deceased person, corporation, partnership or other firm, and property held in trust or by receiver or public officer
- 12-37-730 Persons liable for taxes on personal property held in trust or charge
- 12-37-735 Transfer of personal property titled by state or federal agencies; proration of taxes; exceptions
- 12-37-740 Property of others shall be listed and assessed separately; responsibility for payment; retention of proceeds sufficient to pay taxes
- 12-37-750 Omitted or false returns; notice to taxpayer; assessment and collection of omitted taxes
- 12-37-760 Auditor shall make return of personal property when individual does not; examination under oath; investigation
- 12-37-780 Procedure in case of suspected evasion or false return of personal property; notice to taxpayer; examination under oath
- 12-37-800 Penalty for failure to list real or personal property; penalty for making false return, understating tax liability, or disregarding rules
- 12-37-810 Penalty where taxpayer makes wilful false return; unintentional mistake
- 12-37-820 Payment of expenses of examination
- 12-37-830 Allowable expenses
- 12-37-840 Assessment as a part of collection; auditor may secure full return
- 12-37-850 Repealed Repealed
- 12-37-890 Place where property shall be returned for taxation
- 12-37-900 Personal property tax returns; exception for certain manufacturers
- 12-37-905 Required date for filing property tax returns
- 12-37-930 Valuation of property; depreciation allowances for manufacturer's machinery and equipment; department may permit adjustment in allowance
- 12-37-935 Maximum percentage depreciation; trust fund for tax relief
- 12-37-940 Valuation of certain kinds of personal property
- 12-37-950 Valuation of certain leasehold estates as real estate
- 12-37-970 Assessment and return of property
- 12-37-975 Filing of amended return
ARTICLE 7 — Personal Property in Transit
- 12-37-1110 "Personal property in transit" defined; such property acquires no situs for tax purposes; liberal construction of "no situs" status
- 12-37-1120 "In transit" property; records to be kept by warehouses; inspection of records; computations; claiming "no situs" status
- 12-37-1130 Penalties for false statements
- 12-37-1140 Penalties for evasion of assessment or levy of taxes
ARTICLE 9 — Manufacturers, Pawnbrokers, Mines and Mining Claims
ARTICLE 13 — Railroads
- 12-37-1610 Returns of railroad companies to Department of Revenue
- 12-37-1630 Valuation and allocation
- 12-37-1640 Form of return and oath
- 12-37-1650 Returns to be made by receivers
- 12-37-1660 Power of department to question officers, agents and receivers, and to examine books and papers
- 12-37-1670 Railroad officer, receiver or agent who refuses to answer questions of or submit books to department; penalties
- 12-37-1680 Proceedings in case of failure to file return
ARTICLE 15 — Telegraph, Telephone, Express and Sleeping Car Companies and Private Car Lines
- 12-37-1940 Statements of telegraph and telephone companies
- 12-37-1990 Form of returns when no principal office is in State; examination of agents
- 12-37-2000 Department shall examine statements and may require other data
- 12-37-2010 Auditors may require agents to report length of lines in each township; addition to value
- 12-37-2020 Actions for taxes in case of failure or refusal to pay; penalty
ARTICLE 16 — Private Car Line Companies
- 12-37-2110 Definitions
- 12-37-2120 Filing of report required
- 12-37-2130 Annual valuation of private cars of private car companies
- 12-37-2140 Method of valuation
- 12-37-2150 Tax levy against assessed value
- 12-37-2160 Disposition of proceeds
- 12-37-2170 Penalty for failure to file return or to pay tax
- 12-37-2190 Effect of other ad valorem taxes
ARTICLE 17 — Other Companies and Corporations
ARTICLE 19 — Aircraft
- 12-37-2410 Definitions
- 12-37-2420 Required tax returns
- 12-37-2430 Valuation of aircraft
- 12-37-2440 Ratios for valuation of aircraft
- 12-37-2450 Tax levy
- 12-37-2460 Disposition of tax proceeds
- 12-37-2470 Penalty for failure to file return or to pay tax
- 12-37-2490 Effect of other ad valorem taxes upon aircraft of airline companies
ARTICLE 21 — Motor Vehicles
- 12-37-2600 Motor carriers exempt from ad valorem taxes
- 12-37-2610 Tax year for motor vehicles
- 12-37-2615 Penalties for violation of Section 12-37-2610
- 12-37-2620 Tax determined for twelve or twenty-four month period, depending on licensing period; proportionate reduction for shorter period
- 12-37-2630 Property tax return to be filed prior to application for motor vehicle license
- 12-37-2640 Auditor to determine assessed value of motor vehicle
- 12-37-2645 Assessment ratio for determining assessed value of motor vehicle
- 12-37-2650 Issuance of tax notices and paid receipts; delegation of collection of taxes
- 12-37-2660 Listing of license registration applications to be furnished to county auditors
- 12-37-2675 Transfer of vehicle license, tax levy prohibited until license expires
- 12-37-2680 Determination of assessed value of vehicle; high mileage and motorcycles
- 12-37-2690 Assessment and collection of municipal taxes
- 12-37-2710 Returns for personal property registered with state agencies
- 12-37-2720 Exception as to motor vehicles held for sale by dealers
- 12-37-2721 Exemptions from motor vehicle tax
- 12-37-2722 Exemptions from the motor vehicle tax
- 12-37-2723 Article inapplicable to vehicles operated on highway with manufacturer's plates
- 12-37-2725 Cancellation of license plate and registration certificate upon transfer of vehicle title or upon owner of vehicle becoming legal resident of another state and registers vehicle in that state; refund or credit for property taxes paid by transferor
- 12-37-2730 Penalties; summons
- 12-37-2735 Repealed Repealed
- 12-37-2740 Suspension of driver's license and vehicle registration for failure to pay personal property tax on a vehicle
ARTICLE 23 — Motor Carriers
- 12-37-2810 Definitions
- 12-37-2815 Provisions not applicable to small commercial motor vehicles
- 12-37-2820 Assessment of motor vehicles
- 12-37-2830 Determination of value according to apportionment factor
- 12-37-2840 Road use fees due at the same time as registration fees
- 12-37-2850 Assessment of road use fees; distribution of fees
- 12-37-2860 Property tax exemptions; one-time fees
- 12-37-2865 Distribution of revenues from road use and one-time fee assessments
- 12-37-2870 Distribution formula
- 12-37-2880 Fair market value of large commercial motor vehicles subject to road use fee; certain vehicles and buses exempt from certain taxes
ARTICLE 25 — South Carolina Real Property Valuation Reform Act
- 12-37-3110 Citation of article
- 12-37-3120 Interpretation with other laws
- 12-37-3130 Definitions
- 12-37-3135 ATI fair market value exemption from property tax; requirements
- 12-37-3140 Determining fair market value
- 12-37-3150 Determining when to appraise parcel of real property
- 12-37-3160 Promulgation of regulations; circumstances constituting change in beneficial ownership; certification of details of property ownership; penalties for falsification
- 12-37-3170 Effect on valuation of agricultural property
ARTICLE 26 — Boats and Watercraft
- 12-37-3200 Tax year for boats, boat motors, and watercraft
- 12-37-3210 Tax notices for boats, boat motors, and watercraft
- 12-37-3220 Property tax returns for boats, boat motors, and watercraft
- 12-37-3230 Auditor to determine assessed value of boats, boat motors, and watercraft
- 12-37-3240 Exemptions from boat and watercraft tax
Chapter 39 - County Auditors26 sections
- 12-39-10 Repealed Repealed
- 12-39-15 County auditors, continuing education requirements
- 12-39-20 Oaths of auditors
- 12-39-30 Suspension and removal from office; designation of substitute
- 12-39-40 Deputy auditor
- 12-39-50 Auditor may administer oaths
- 12-39-60 Time and place auditor shall receive returns and make assessments
- 12-39-70 Classifications for purposes of appraising and assessing personal property
- 12-39-120 Auditor may enter and examine buildings (except dwellings) to ascertain value
- 12-39-140 Time when tax books shall be completed
- 12-39-150 County duplicate list
- 12-39-160 Report of property subject to special levy
- 12-39-170 Rate of taxation shall be a decimal fraction, and not less than one tenth of a mill
- 12-39-180 County auditor shall determine sum to be levied on items of property; minimum assessment
- 12-39-190 Manner of entering taxes on duplicate
- 12-39-200 Forms for county duplicates
- 12-39-210 Auditor's returns of omitted personal property; penalty
- 12-39-220 Property omitted from duplicate; appraisal and notification; limitation of back taxes
- 12-39-250 Duty to correct assessments and other errors; duplicates; manner of effecting corrections; adjustments in valuation and assessment for fire damage
- 12-39-260 Record of sales or conveyances and resulting changes in duplicates; endorsement of deeds by auditor; fees
- 12-39-270 "Abatement book"; contents and use
- 12-39-280 Auditor shall permit inspection and use of his books
- 12-39-310 Duty to respond to questions regarding value of real estate and valuation of personal property
- 12-39-340 Auditor shall ascertain that taxable personal property is properly listed and assessed
- 12-39-350 Adoption of valuations of assessor
- 12-39-360 Extension of date for filing returns and payment of property taxes
Chapter 43 - County Equalization And Reassessment28 sections
ARTICLE 3 — Programs; Uniform Assessment Ratios
- 12-43-210 Uniform and equitable assessments; rules and regulations
- 12-43-215 Owner-occupied residential real property; highest and best use; appeals of assessment value
- 12-43-217 Quadrennial reassessment; postponement ordinance
- 12-43-220 Classifications shall be equal and uniform; particular classifications and assessment ratios; procedures for claiming certain classifications; roll-back taxes
- 12-43-221 Property purchased by installment contract for sale; applicable assessments and exemptions
- 12-43-222 Roll-back tax for open space
- 12-43-224 Assessment of undeveloped acreage subdivided into lots
- 12-43-225 Multiple lot discounts; eligibility
- 12-43-227 Valuation of homeowners' association property
- 12-43-230 Treatment of agricultural real property, mobile home and lessee improvements to real property; department shall prescribe regulations; off-premises outdoor advertising signs
- 12-43-232 Requirements for agricultural use
- 12-43-233 Agritourism uses
- 12-43-240 Counties shall require building permits; copies shall be furnished to assessor
- 12-43-250 Sales ratio studies; reassessment or remapping
- 12-43-260 Counties wilfully failing to comply with article shall not be entitled to certain State aid; certification of compliance
- 12-43-285 Certification of millage rates; excessive rates
- 12-43-295 No additional millage shall be levied as inflation factor under equalization or reassessment program
- 12-43-296 Preparation of budgets and carry forward of positive general fund balances
- 12-43-300 Extension of time for filing of objection to valuation and assessment; standard reassessment form
- 12-43-310 Article shall not affect certain contracts
- 12-43-320 Legislative repeal of certain rules and regulations
- 12-43-330 Property exempt from taxation is also exempt from assessment
- 12-43-335 Classification of assessed property of merchants and related businesses; classification of assessed property of manufacturers; classification of assessed property of railroads, private carlines, airlines, water, power, telephone, cable television, sewer and pipeline companies
- 12-43-340 Agricultural use application; false statement
- 12-43-350 Standardized tax bill
- 12-43-360 Assessed value of aircraft
- 12-43-365 Golf course valuation
- 12-43-370 Electronic property tax bill and receipt
Chapter 44 - Fee In Lieu Of Tax Simplification Act18 sections
- 12-44-10 Short title
- 12-44-20 Legislative findings
- 12-44-30 Definitions
- 12-44-40 Fee agreement; economic development property to be exempt from ad valorem taxation; exemption period; inducement resolution; location of exempt property; criteria to qualify as economic development property
- 12-44-50 Contents of fee agreement; disposal of economic development property; reduction of fee
- 12-44-55 Agreements; content requirements
- 12-44-60 Replacement property; qualifications and conditions
- 12-44-70 Use of revenues
- 12-44-80 Distribution of fee payments
- 12-44-90 Filing of returns, contracts, and other information; due date of payments and returns
- 12-44-100 Sponsor committed to enhanced investment to continue to benefit from this chapter despite failure to make required investment where minimum investment met; assessment ratio
- 12-44-110 Property previously subject to state property taxes not qualified to be economic development property; exceptions
- 12-44-120 Transfers of interest in fee agreement and economic development property; sale-leaseback arrangement; requirements
- 12-44-130 Minimum investment to qualify for fee; notice to department of all sponsors or sponsor affiliates with investments subject to fee
- 12-44-140 Termination of fee agreement; automatic termination; minimum level of investment required to remain qualified for fee
- 12-44-150 Projects to be taxable property at level of negotiated payments for purposes of bonded indebtedness and for computing index of taxpaying ability
- 12-44-160 Transfer of title; qualification for a fee in lieu of taxes
- 12-44-170 Economic development property; transfer of property to fee arrangement provided for by this chapter
Chapter 45 - County Treasurers And Collection Of Taxes30 sections
- 12-45-10 Repealed Repealed
- 12-45-15 County treasurers; continuing education requirements
- 12-45-17 County tax collector education requirements
- 12-45-20 Term of office; failure to complete term
- 12-45-30 Suspension and removal from office
- 12-45-35 Deputy treasurer
- 12-45-40 Publication of notice of certain tax rates
- 12-45-60 Only taxes on duplicates or ordered by auditor shall be collected
- 12-45-70 Time for paying taxes; manner of collection; receipts for payment; delegation of collection of taxes
- 12-45-75 Installment payments of property tax
- 12-45-78 Refund of overpayments
- 12-45-80 County treasurer may attend at convenient places to collect tax
- 12-45-90 Media of payment
- 12-45-115 Institution of collection proceedings when check for payment of taxes or fees is returned unpaid
- 12-45-120 Procedure in case of delinquent personal tax where taxpayer resides or has property in another county
- 12-45-140 Apportionment of taxes and costs in case of transfer subsequent to assessment
- 12-45-150 Apportionment, prior to sale under tax execution, in case of mortgaged property
- 12-45-160 Procedure in apportionment cases
- 12-45-170 Apportionment applies to municipal taxes
- 12-45-180 Penalties on delinquent taxes; collection; execution
- 12-45-185 Waiver of penalties
- 12-45-220 Investments by county treasurers
- 12-45-260 Monthly report to county supervisor
- 12-45-280 Monthly report to county superintendent of education; books shall be open to public; violations
- 12-45-300 Delinquent list; entry information; charge to treasurer
- 12-45-390 Procedure for levy, collection and distribution of property taxes in territory annexed by one county from another
- 12-45-400 Delegation of duty to seize property of defaulting taxpayer
- 12-45-410 Application of payments by delinquent taxpayers
- 12-45-420 Waiver, dismissal or reduction of penalty based on error by county
- 12-45-430 Issuance of tax receipt; conditions; acceptance of lesser amount
Chapter 49 - Enforced Collection Of Taxes Generally34 sections
ARTICLE 1 — Liens and Suits Generally
- 12-49-10 Taxes, assessments and penalties constitute a debt due State and a first lien upon property; enforcement
- 12-49-20 Time when lien attaches; procedure when property is about to be removed from jurisdiction
- 12-49-30 Lien attaches to personal property subsequently acquired
- 12-49-40 Property liable for distress and sale for delinquent taxes
- 12-49-50 Chattel tax may be recovered by distress or suit
- 12-49-60 Payment out of real estate sales proceeds
- 12-49-85 Uncollectible property tax, assessment, or penalty
- 12-49-90 Collection of taxes imposed by other states; collection in other states of taxes due South Carolina
ARTICLE 7 — Alternate Method of Sale of Personalty
- 12-49-910 Levy on personalty subject to tax lien; service of process
- 12-49-920 Possession gained and lien effected by service of process
- 12-49-930 Removal of or interference with seized property
- 12-49-940 Advertisement and sale of seized property
- 12-49-950 Mandatory bid by Forfeited Land Commission; determination of amount of bid
- 12-49-960 Delivery of possession to purchaser
- 12-49-970 Article constitutes alternative remedy
ARTICLE 9 — Rights of Real Property Mortgagees
- 12-49-1110 Definitions
- 12-49-1120 Notice to mortgagee of tax sale
- 12-49-1130 Form of notice
- 12-49-1140 Record of notice
- 12-49-1150 Mortgagee list
- 12-49-1160 Form of mortgagee list
- 12-49-1170 How mortgagee list may be provided to tax collector; proof
- 12-49-1180 Effect of chapter on rights of mortgagee
- 12-49-1190 Tax sale of mobile or manufactured home; service of notice
- 12-49-1200 Form of notice
- 12-49-1210 Records of notice; contents
- 12-49-1220 Procedures for providing notice of levy and sale
- 12-49-1230 Collateral lists and supplements
- 12-49-1240 Form of collateral list and supplement
- 12-49-1250 Medium for delivery of collateral list and supplement
- 12-49-1260 Providing copies of collateral list; use of list
- 12-49-1270 Rights, interests and security of lienholder
- 12-49-1280 Circumstances not grounds for voiding tax sale
- 12-49-1290 Circumstances not defense to lienholder's effort to void tax sale
Chapter 51 - Alternate Procedure For Collection Of Property Taxes18 sections
- 12-51-40 Default on payment of taxes; levy of execution by distress and sale; notice of delinquent taxes; seizure of property; advertisement of sale
- 12-51-50 Sale of property; procedures; defaulting taxpayer or grantee with more than one item to be sold
- 12-51-55 Required bid on behalf of Forfeited Land Commission when property sold for ad valorem taxes
- 12-51-60 Payment by successful bidder; receipt; disposition of proceeds
- 12-51-70 Default by successful bidder; readvertisement of property
- 12-51-80 Settlement by treasurer
- 12-51-90 Redemption of real property; assignment of purchaser's interest
- 12-51-95 Owner of mobile or manufactured home may redeem property
- 12-51-96 Conditions of redemption
- 12-51-100 Cancellation of sale upon redemption; notice to purchaser; refund of purchase price
- 12-51-110 Personal property shall not be subject to redemption; purchaser's bill of sale and right of possession
- 12-51-120 Notice of approaching end of redemption period
- 12-51-130 Execution and delivery of tax title; costs and fees; overages
- 12-51-135 Removal of erroneously issued warrants
- 12-51-140 Notice to mortgagees
- 12-51-150 Official may void tax sales
- 12-51-160 Deed as evidence of good title; statute of limitations
- 12-51-170 Contract with county for collection of taxes due municipality
Chapter 53 - Tax Collection By Department Of Revenue7 sections
- 12-53-10 Certain powers and duties of sheriffs or tax collectors imposed on Department of Revenue
- 12-53-20 Levy on and seizure of intangibles; notice to taxpayer
- 12-53-30 Preservation of seized property; expenses of seizure and sale
- 12-53-40 Costs and fees
- 12-53-45 Electronic filing of documents relating to enforced collection of taxes
- 12-53-50 Disposition of proceeds of sales and collections
- 12-53-60 Provisions are cumulative
Chapter 54 - Uniform Method Of Collection And Enforcement Of Taxes Levied And Assessed By South Carolina Department Of Revenue46 sections
- 12-54-10 Definitions
- 12-54-15 Tax and all increases, interest, and penalties on tax are personal debt from person liable to pay
- 12-54-17 Action by Attorney General to recover taxes, penalties, and interest
- 12-54-25 Interest due on late taxes; applicable interest rate
- 12-54-42 Penalties for an employer for failure to furnish or file withholding statement; separate violation
- 12-54-43 Civil penalties and damages applicable to every tax or revenue law requiring return or statement filing with department
- 12-54-44 Criminal penalties applicable to every tax or revenue law requiring return or statement filing with department
- 12-54-46 Exemption certificate violations; penalties; exception
- 12-54-47 Failure of tax preparer to include own taxpayer identification number; penalty; waiver of penalty if information submitted
- 12-54-50 Penalty for checks returned to department on account of insufficient funds
- 12-54-55 Interest on underpayment of declaration of estimated tax
- 12-54-70 Extension of time for filing returns or paying tax; tentative return and payment of tentative liability
- 12-54-75 Electronic collection of revenues
- 12-54-85 Time limitation for assessment of taxes or fees; exceptions
- 12-54-87 Timely filing discount
- 12-54-90 Revocation of license to do business for failure to comply with law
- 12-54-100 Authority of department to conduct examination or investigation
- 12-54-110 Power of department to summon taxpayer or other person; remedy for failure to comply with summons
- 12-54-120 Tax lien; property subject to seizure, levy, and sale; effective period; effect on other liens and remedies
- 12-54-122 Notice of lien required; exemptions from validity of lien; priority of other liens or security interests; filing of notice; due diligence as factor determining notice or knowledge; subrogation of rights
- 12-54-123 Surrender of property upon which levy has been made; liability to taxpayer
- 12-54-124 Transfer of business assets; tax liens; suspension of business license; certificate of compliance
- 12-54-125 Withdrawal of warrants of distraint
- 12-54-126 Return of licenses
- 12-54-127 Transfer of personal or real property; liability for tax; lien; inapplicability of provisions to certain transfers
- 12-54-130 Service upon taxpayer's employer of notice to withhold compensation; withholding by employer
- 12-54-135 Notice of failure to withhold or remit sum due; liability of person failing to withhold or remit; issuance of warrant for collection of sum due; no right of action by person against employer for compliance with section
- 12-54-138 Recovery of duplicate refund
- 12-54-155 Substantial underpayment of tax or substantial valuation misstatement
- 12-54-160 Waiver, dismissal or reduction of penalties
- 12-54-170 Deposit and distribution of funds collected as penalties and interest
- 12-54-180 Manner of collection of penalties and interest
- 12-54-190 Precedence of this chapter over other statutes
- 12-54-195 Penalty if responsible person fails to remit sales tax to Department of Revenue
- 12-54-196 Collection of excessive tax by retailer; refunds; penalty; defenses
- 12-54-200 Requirement of bond securing payment of taxes, penalties, and interest
- 12-54-210 Requirements as to keeping of books and records, making of statements and returns, and compliance with department regulations; penalties
- 12-54-220 Furnishing of tax returns or information to other states or to Internal Revenue Service
- 12-54-225 Authority of department to enter into agreements with other states for mutual exchange of tax information
- 12-54-227 Out-of-state collections
- 12-54-230 Access to Employer's Quarterly Report
- 12-54-240 Disclosure of records of and reports and returns filed with Department of Revenue by employees and agents of department and state auditor's office prohibited; penalties
- 12-54-250 Authority of Department of Revenue to require payment with immediately available funds debts of $15,000 or more; interest and penalties
- 12-54-260 Setoff for delinquent taxes
- 12-54-265 Information on debtor named in warrant for distraint
- 12-54-270 Returned refund check as unclaimed property
Chapter 55 - Overdue Tax Debt Collection Act9 sections
- 12-55-10 Citation of chapter
- 12-55-20 Findings and intent
- 12-55-30 Definitions
- 12-55-40 Imposition of collection assistance fees; notice
- 12-55-50 Collection assistance fee; collection; waiver
- 12-55-60 Collection assistance fee; amount
- 12-55-70 Disposition of proceeds
- 12-55-80 Suits in courts of other states to collect taxes due; suits by other states in South Carolina courts; local counsel
- 12-55-90 Collection agencies
Chapter 56 - Setoff Debt Collection Act16 sections
- 12-56-10 Short title
- 12-56-20 Definitions
- 12-56-30 Collection of debt; information to be given by claimant agency; information to be given by department to claimant agency
- 12-56-40 Choice of claimant agency as to use of or participation in setoff program
- 12-56-50 Department to assist in collection of account or debt by setoff of any refunds due to debtor
- 12-56-60 Notification by claimant agency; refund determinations; department liability
- 12-56-62 Notice of intention to setoff debt; form, delivery and presumption
- 12-56-63 Protest procedure; administrative fees
- 12-56-65 Protest and contested case hearings; refunds; erroneous retention or setoff; time limit
- 12-56-67 Jury trial rights
- 12-56-70 Priority of claims to refund
- 12-56-80 Proceeds collected transmitted to agency; accounting provided by department to agency; credit to debtor's obligation by agency; notification of agency to debtor of setoff
- 12-56-90 Information from department to be used only by agency for collection purposes; penalties for disclosure
- 12-56-100 Indemnification of department by agency
- 12-56-110 Department regulations, forms and procedures permitted
- 12-56-120 Department and Internal Revenue Service exempt from notice and appeal procedures; other procedures as exclusive remedy
Chapter 57 - Uniform Federal Tax Lien Registration Act8 sections
- 12-57-10 Short title
- 12-57-20 Declaration of purpose
- 12-57-30 Place of filing liens and discharges thereof
- 12-57-40 Federal tax lien index; filing notice of lien
- 12-57-50 Entering certificates of discharge in Federal tax lien index
- 12-57-55 Filing notices of liens arising from the Comprehensive Environmental Response, Compensation, and Liability Act of 1980
- 12-57-60 Supplying files and indexes
- 12-57-70 Construction
Chapter 58 - South Carolina Taxpayers' Bill Of Rights19 sections
- 12-58-10 Short title
- 12-58-20 Administration of chapter
- 12-58-30 Taxpayers' Rights Advocate established; duties
- 12-58-40 Taxpayer education and information program
- 12-58-50 Implementation of taxpayer education and information program to be carried out; annual report of recommendations by department
- 12-58-60 Explanatory statements of procedures, remedies, rights and obligations of department and taxpayers; when and how provided
- 12-58-70 Deficiency and tax due notices; contents
- 12-58-80 Evaluation of department employee's performance
- 12-58-90 Hearings; recording; taxpayer to be informed of rights
- 12-58-100 Failure to make timely return or payment due to reasonable reliance on written advice from department
- 12-58-110 Investigation or surveillance limited to department's responsibilities
- 12-58-120 Release of levy issued or on any property
- 12-58-130 Claim for reimbursement of bank charges due to erroneous levy by department; when filed; conditions to be satisfied; notification of denial to be in writing
- 12-58-150 Appeal procedure for modifying or releasing liens
- 12-58-160 Release of lien filed in error; notification of appropriate parties; prompt action to correct error
- 12-58-165 Expungement of a recorded lien
- 12-58-180 Applicability of provisions to taxes administered by department
- 12-58-185 Extensions of payment periods; grounds; restrictions
- 12-58-190 Delay or denial of refund because of audit for different tax period; disciplinary action
Chapter 59 - Forfeited Lands19 sections
ARTICLE 1 — General Provisions
- 12-59-10 Creation and membership of county forfeited land commissions
- 12-59-20 Organization of Commission; compensation of secretary; quorum
- 12-59-30 Repealed Repealed
- 12-59-40 Sale of forfeited lands; method and terms of sale
- 12-59-50 Sale by former owner of forfeited lands; application to commission for approval of sale
- 12-59-60 Sale by former owner of forfeited land; old tax shall be paid on sale of whole tract; seventy-five per cent on sale of part
- 12-59-70 Sale by former owner of forfeited land; commission may convey such property
- 12-59-80 Commission may assign its bids
- 12-59-85 Forfeited land commission
- 12-59-90 Execution of deeds and validation of certain deeds
- 12-59-100 Deposit of funds from sale of forfeited land commission
- 12-59-110 Repealed Repealed
- 12-59-120 Commission shall have access to tax records
- 12-59-130 Municipal forfeited land commissions
- 12-59-140 Emergency procedures for county forfeited land commission
- 12-59-150 Certain purchasers prohibited from buying forfeited land
ARTICLE 3 — Titles to Lands Forfeited Prior to December 24, 1887 Renounced
Chapter 60 - South Carolina Revenue Procedures Act62 sections
ARTICLE 1 — General Provisions
- 12-60-10 Short title
- 12-60-20 Legislative intent
- 12-60-30 Definitions
- 12-60-40 Taxpayers' rights; waiver; time limitations suspended during stay
- 12-60-50 End of period falls on Saturday, Sunday, or legal holiday; legal holiday defined
- 12-60-60 Court, administrative law judge, or hearing officer cannot stay tax collections
- 12-60-70 Writ of mandamus
- 12-60-80 Wrongful collection of taxes; declaratory judgment; class action prohibited
- 12-60-90 Administrative tax process
ARTICLE 5 — State Revenue Appeals Procedure
- 12-60-410 Assessment of taxes; supplemental assessment; no assessment after final order; exception for fraud
- 12-60-420 Deficiency in state or local tax; division decisions or proposed assessments; protest
- 12-60-430 Failure to make report or file return or filing frivolous return; proposed assessment
- 12-60-440 Deficiency assessment restrictions
- 12-60-450 Appeal of proposed assessment; contents of written protest
- 12-60-460 Taxpayers' hearing; time limitation for requesting hearing
- 12-60-470 Taxpayers' refund claim; time for filing; contents
- 12-60-480 Refund after prevailing on merits of lawsuit; refund to similarly situated taxpayers
- 12-60-490 Application of refund to other taxes due
- 12-60-500 Tax refund; preference to other claims against state treasury
- 12-60-510 Exhaustion of prehearing remedy; request for hearing before Administrative Law Court
- 12-60-520 Designation as small claims case; no precedential value
- 12-60-910 Jeopardy assessment; notice
- 12-60-920 Written statement of information relied on in making jeopardy assessment; jeopardy hearings; contested case hearings; burden of proof
- 12-60-1310 Denial, proposed suspension, cancellation, or revocation of License; written protest; contents
- 12-60-1320 Exhaustion of prehearing remedies; request for hearing; time limitation
- 12-60-1330 Hearing after exhaustion of prehearing remedy; request for contested case hearing after determination by department
- 12-60-1340 Emergency revocation order
- 12-60-1350 Applicability of chapter
ARTICLE 9 — Property Tax Protest, Appeal, and Refund Procedures
- 12-60-1710 Appeal procedures for real or personal property tax assessments
- 12-60-1720 Department to prescribe regulations, rules, procedures, forms and instructions
- 12-60-1730 Written protest required to appeal property tax assessment or denial of exemption; assessors must notify taxpayer of right to appeal and time limitation
- 12-60-1740 Tax refunds; preference over other claims
- 12-60-1750 Refund of property taxes; exceptions
- 12-60-1755 Crediting of erroneous property tax payments
- 12-60-1760 Action pending against county officer
- 12-60-1770 Small claims case
- 12-60-2110 Property tax assessment protest; time for filing
- 12-60-2120 Property taxpayer appeal by written protest; contents
- 12-60-2130 Taxpayer or local governing body may request contested case hearing
- 12-60-2140 Payment of adjusted assessment if appeal not concluded by December thirty-first of tax year; payment or refund of difference after final determination
- 12-60-2150 Filing claim for a refund; contents
- 12-60-2510 Property tax assessment notice; contents; written notice of objection
- 12-60-2520 Written request to meet with assessor constitutes notice of objection; written protest following conference; contents
- 12-60-2530 County board of assessment appeals
- 12-60-2540 Contested case hearing; time for requesting following board's decision
- 12-60-2545 Agricultural use appeals; attorney's fees
- 12-60-2550 Payment of adjusted assessment if protest or appeal not concluded by December thirty-first of tax year; payment or refund of difference after final determination
- 12-60-2560 Filing claim for refund; contents
- 12-60-2910 Request to meet with auditor regarding personal property tax assessment; written protest following conference; contents
- 12-60-2920 Contested case hearing following county auditor's response
- 12-60-2930 Payment or refund following final review of protest
- 12-60-2940 Claim for refund of personal property tax; request for contested case hearing following denial of claim
ARTICLE 13 — Procedures In Revenue Cases Administrative Law Court
- 12-60-3310 Requesting contested case hearing
- 12-60-3312 Contested hearings open to public
- 12-60-3320 Stipulation of facts and issues in contested cases
- 12-60-3330 Administrative law judge may request department's participation in property tax matters; department may intervene
- 12-60-3340 Contested case hearings; rules
- 12-60-3350 Costs or disbursements are not allowed; exceptions
- 12-60-3360 Decisions by the Administrative Law Court available to public
- 12-60-3370 Bond required prior to appeal to court of appeals
- 12-60-3380 Appeal of decision to court of appeals
- 12-60-3390 Dismissal of action covered by chapter brought in circuit court
Chapter 61 - Suits To Clear Tax Titles6 sections
Chapter 62 - South Carolina Motion Picture Incentive Act12 sections
- 12-62-10 Citation of chapter
- 12-62-20 Definitions
- 12-62-30 Exemption from state and local sales and use taxes
- 12-62-40 Certification of exemption; reporting expenditures; failure to expend requisite amount
- 12-62-50 Tax rebate for employment of persons subject to South Carolina income tax withholdings
- 12-62-55 Assignment of rebate payments to designated trustee; election form; time for filing for assignment
- 12-62-60 Distribution of admissions taxes; rebates to motion picture production companies; promotion of collaborative efforts between institutions of higher learning and motion picture related entities
- 12-62-70 Temporary use of underutilized state property by motion picture production company; use of state property for less than seven days
- 12-62-80 South Carolina Film Foundation
- 12-62-90 Credit roll statement; right to refuse credit
- 12-62-95 Inapplicability of chapter for works appealing to the prurient interest
- 12-62-100 Rules and regulations
Chapter 63 - Energy Freedom And Rural Development Act3 sections
Chapter 65 - South Carolina Textiles Communities Revitalization Act7 sections
Chapter 67 - South Carolina Abandoned Buildings Revitalization Act8 sections
- 12-67-100 Short title
- 12-67-110 Purpose
- 12-67-120 Definitions
- 12-67-130 Applicability of chapter
- 12-67-140 Eligibility for credit
- 12-67-150 Applicability of Chapter 31, Title 6
- 12-67-160 Certification of abandoned building site
- 12-67-170 Placed in service date extension for rehabilitated abandoned buildings