Bill 688

                    Current Status

Bill Number:               688
Ratification Number:       533
Act Number                 426
Introducing Body:          Senate
Subject:                   Relating to the confiscation of certain
                           goods under the business license tax

(A426, R533, S688)

AN ACT TO AMEND SECTIONS 12-21-2910 AND 12-21-2950, CODE OR LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE CONFISCATION OF CERTAIN GOODS UNDER THE BUSINESS LICENSE TAX, SO AS TO INCREASE FROM TWENTY-FIVE TO ONE HUNDRED DOLLARS APPRAISED VALUE THE LIMITATION FOR LISTING CONFISCATED GOODS; AND TO AMEND THE CODE BY ADDING SECTION 12-21-2975 SO AS TO PROVIDE THAT ALL CONFISCATED SOFT DRINKS, PLAYING CARDS, CIGARETTES AND TOBACCO PRODUCTS SHALL BE DONATED TO THE DEPARTMENT OF MENTAL HEALTH FOR PATIENT USE.

Be it enacted by the General Assembly of the State of South Carolina:

Confiscation of certain goods

Section 1. Section 12-21-2910 of the 1976 Code is amended by striking "twenty-five" on lines four and seventeen and inserting "one hundred". The section when amended shall read:

"Section 12-21-2910. In all cases of seizure of any goods, wares, merchandise or other property made as being subject to forfeiture under provisions of this chapter which in the opinion oś the officer or person making the seizure are of the appraised value of one hundred dollars or more, such officer or person shall cause a list containing a particular description of the goods, wares, merchandise or other property seized to be prepared in duplicate and an appraisement thereof to be made by three sworn appraisers to be selected by him, who shall be respectable and disinterested citizens of the State residing within the county wherein the seizure was made. Such list and appraisement shall be properly attested by such officer or person and such appraisers, for which service each of such appraisers shall be allowed the sum of one dollar per day, not exceeding two days, to be paid by the Commission out of any revenue received by it from the sale of the confiscated goods or the compromise which may be effected. If such goods so seized are believed by the officer making the seizure to be of less value than one hundred dollars, no appraisement shall be made."

Seized goods may be advertised

Section 2. Section 12-21-2950 of the 1976 Code is amended by striking beginning on line one "twenty-five" and inserting "one hundred". The section when amended shall read:

"Section 12-21-2950. When goods are seized in quantities of less value than one hundred dollars they may be advertised with other quantities at Columbia by the Commission and disposed of as provided in this chapter."

Confiscated goods may be donated

Section 3. The 1976 Code is amended by adding:

"Section 12-21-2975. All soft drinks, playing cards, cigarettes and tobacco products confiscated under this chapter shall be donated to the Department of Mental Health for patient use. The items listed in this section shall not be subject to the advertisement and sale provisions as provided for in this chapter."

Time effective

Section 4. This act shall take effect upon the approval by the Governor.