§ 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

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Terms Used In South Carolina Code > Title 12 > Chapter 54 - Uniform Method of Collection and Enforcement of Taxes Levied and Assessed by South Carolina Department of Revenue

  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Annuity: A periodic (usually annual) payment of a fixed sum of money for either the life of the recipient or for a fixed number of years. A series of payments under a contract from an insurance company, a trust company, or an individual. Annuity payments are made at regular intervals over a period of more than one full year.
  • Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
  • Appraisal: A determination of property value.
  • Arrest: Taking physical custody of a person by lawful authority.
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
  • 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.
  • beer: has the meaning s provided pursuant to § 61-4-10(1) and (2);

    (4) The word "wine" means all wines containing not more than twenty-one per cent of alcohol by volume; and

    (5) (Reserved);

    (6) The word "producer" means a brewery or winery or a manufacturer or bottler or an importer into the United States of beer or wine, or both. See South Carolina Code 12-21-1010
  • Clerk of court: An officer appointed by the court to work with the chief judge in overseeing the court's administration, especially to assist in managing the flow of cases through the court and to maintain court records.
  • 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.
  • Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
  • Devise: To gift property by will.
  • Docket: A log containing brief entries of court proceedings.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
  • Fiduciary: A trustee, executor, or administrator.
  • Fraud: Intentional deception resulting in injury to another.
  • Freedom of Information Act: A federal law that mandates that all the records created and kept by federal agencies in the executive branch of government must be open for public inspection and copying. The only exceptions are those records that fall into one of nine exempted categories listed in the statute. Source: OCC
  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • Grand jury: agreement providing that a lender will delay exercising its rights (in the case of a mortgage,
  • individual: means a human being. See South Carolina Code 12-2-20
  • Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
  • Mortgagee: The person to whom property is mortgaged and who has loaned the money.
  • Oath: A promise to tell the truth.
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • partnership: includes a limited liability company taxed for South Carolina income tax purposes as a partnership;

    (2) "partner" includes a member of a limited liability company taxed for South Carolina income tax purposes as a partnership;

    (3) "corporation" includes a limited liability company or professional or other association taxed for South Carolina income tax purposes as a corporation; and

    (4) "shareholder" includes a member of a limited liability company taxed for South Carolina income tax purposes as a corporation. See South Carolina Code 12-2-25
  • 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.
  • Precedent: A court decision in an earlier case with facts and law similar to a dispute currently before a court. Precedent will ordinarily govern the decision of a later similar case, unless a party can show that it was wrongly decided or that it differed in some significant way.
  • Probate: Proving a will
  • Probation: A sentencing alternative to imprisonment in which the court releases convicted defendants under supervision as long as certain conditions are observed.
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
  • Subpoena: A command to a witness to appear and give testimony.
  • Summons: Another word for subpoena used by the criminal justice system.
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
  • Trustee: A person or institution holding and administering property in trust.
  • wholesaler: means any person who makes the first sale within this State or who sells or distributes any quantity of beer or wine to any other person for resale, but the term shall not include any person who produces wine in the State from fruits grown within the State by or for the manufacturer;

    (2) The word "retailer" means any person who sells or distributes any quantity of beer or wine to a consumer;

    (3) The word "beer" has the meanings provided pursuant to § 61-4-10(1) and (2);

    (4) The word "wine" means all wines containing not more than twenty-one per cent of alcohol by volume; and

    (5) (Reserved);

    (6) The word "producer" means a brewery or winery or a manufacturer or bottler or an importer into the United States of beer or wine, or both. See South Carolina Code 12-21-1010