South Carolina Code of Laws — Title 12 (Taxation)
S.C. Code Ann. § 12-21-4120
Clarification and conference requests
An organization or a promoter seeking clarification on the play of or operation of a bingo game shall submit to the department's bingo regulatory section a written request seeking a determination as to whether or not a certain or specific action constitutes a violation. A conference may be requested upon the receipt of the clarification request. The department shall respond, in writing, to the party requesting the clarification, citing specific statutes which disqualify an action and, when applicable, citing actions that are authorized pursuant to the laws of this State. A response or any failure to respond is not grounds for estoppel nor does it grant any rights to the organization or promoter seeking a clarification. An organization or a promoter found in violation of the provisions of this article and assessed additional taxes, penalties, fines, or interest is entitled to a conference upon request.
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In this chapter (40 sections)
- 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…
- 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