Terms Used In South Carolina Code > Title 12 > Chapter 21 > Article 17 - Admissions Tax

• Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
• Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
• Claimant agency: means a state agency, board, committee, commission, public institution of higher learning, political subdivision, or other governmental or quasi-governmental entity of any state or the United States. See South Carolina Code 12-56-20
• Contract: A legal written agreement that becomes binding when signed.
• Conviction: A judgement of guilt against a criminal defendant.
• Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
• Debtor: means a person having a delinquent debt or account with a claimant agency which has not been adjusted, satisfied, or set aside by court order, or discharged in bankruptcy. See South Carolina Code 12-56-20
• Delinquent debt: means a sum due and owing a claimant agency, including collection costs, court costs, fines, penalties, and interest which have accrued through contract, subrogation, tort, operation of law, or other legal theory regardless of whether there is an outstanding judgment for that sum which is legally collectible and for which a collection effort has been or is being made. See South Carolina Code 12-56-20
• Department: means the South Carolina Department of Revenue. See South Carolina Code 12-56-20
• individual: means a human being. See South Carolina Code 12-2-20
• Lien: A claim against real or personal property in satisfaction of a debt.
• Notice: means a notice of assessment issued by the department to the taxpayer pursuant to the South Carolina Revenue Procedures Act. See South Carolina Code 12-55-30
• Overdue tax debt: means any part of a tax debt that remains unpaid one hundred twenty days or more after the taxpayer receives notice as defined in § 12-55-30(A)(2). See South Carolina Code 12-55-30
• person: includes any individual, trust, estate, partnership, receiver, association, company, limited liability company, corporation, or other entity or group; and
  
  (2) "individual" means a human being. See South Carolina Code 12-2-20
• Personal property: All property that is not real property.
• Political subdivision: includes the Municipal Association of South Carolina and the South Carolina Association of Counties when these organizations submit claims on behalf of a county or local governmental or quasi-governmental entity. See South Carolina Code 12-56-20
• Refund: means any individual or corporate South Carolina income tax refund payable. See South Carolina Code 12-56-20
• Restitution: The court-ordered payment of money by the defendant to the victim for damages caused by the criminal action.
• Tax debt: means the total amount of tax, fees, penalties, interest, and costs for which notice has been issued by the department to the taxpayer. See South Carolina Code 12-55-30
• Tort: A civil wrong or breach of a duty to another person, as outlined by law. A very common tort is negligent operation of a motor vehicle that results in property damage and personal injury in an automobile accident.