Bill 3546

Reference revised

SECTION 62. Section 5-7-110 of the 1976 Code is amended to read:

"Section 5-7-110. Any municipality may appoint or elect as many police officers, regular or special, as may be necessary for the proper law enforcement in such municipality and fix their salaries and prescribe their duties. Police officers shall be vested with all the powers and duties conferred by law upon constables, in addition to the special duties imposed upon them by the municipality. Any such police officers shall exercise their powers on all private and public property within the corporate limits of the municipality and on all property owned or provided, that the municipality may contract with any public utility, agency or with any private business to provide police protection beyond the corporate limits. controlled by the municipality wheresoever situated; provided, that the municipality may contract with any public utility, agency or with any private business to provide police protection beyond the corporate limits. Should the municipality provide police protection beyond its corporate limits by contract, the legal description of the area to be served shall be filed with the State Law Enforcement Division, the office of the county sheriff and the Department of Public Safety."

Name change

SECTION 63. Section 5-27-510 of the 1976 Code is amended to read:

"Section 5-27-510. A municipality may construct or authorize the construction of any building which encroaches upon or projects over a public sidewalk. Any encroachment on a street which is included in the state highway system shall be subject to the approval of the South Carolina Department of Transportation."

Enforcement of certain provisions deleted

SECTION 64. Section 6-9-60 of the 1976 Code is amended to read:

"Section 6-9-60. Municipalities or counties are authorized to adopt by reference only the latest editions of the following nationally known codes for regulation of construction within their respective jurisdictions: Standard Building Code, Standard Housing Code, Standard Gas Code, Standard Plumbing Code, Standard One and Two Family Dwelling Code, Standard Mechanical Code, Standard Fire Prevention Code, Standard Swimming Pool Code, Standard Excavation and Grading Code, National Electrical Code, and National Fire Protection Association Gas Codes. Should any city, town, or county contend that the codes authorized by this chapter do not meet its needs due to local physical or climatological conditions, the variations and modifications must be submitted for approval to a South Carolina Building Code Council of thirteen members which is established in this section. Members of this council must be appointed by the Governor. The council shall include an architect, representatives from the Municipal Association of South Carolina, the South Carolina Association of Counties, the Building Officials' Association of South Carolina, South Carolina Building Trade Council, a representative from the electric utility industry, a representative of the Carolinas Branch of the Associated General Contractors of America, Inc., representatives from the gas, electric, and plumbing industries, a representative of the Home Builders Association of South Carolina, a handicapped person, and the Chief Engineer of the State Budget and Control Board. At least one member of the council must be a member of each of the congressional districts, to be appointed, if positions become vacant, in the order provided below or as resignations occur. The primary function of the council is to decide to what extent any jurisdiction may vary from the series of codes listed in this section in the establishment of standards. The council shall monitor the adoption of building codes by cities and counties to insure compliance with this chapter. Of the members initially appointed by the Governor, four shall serve for terms of two years, four shall serve for four years, and five shall serve for terms of six years. After the initial appointment, all appointments are for terms of six years. Members of the council shall receive mileage, subsistence, and per diem as provided for other state boards, committees, or commissions for attendance at board meetings called by the chairman. The council shall elect from its appointive members a chairman and secretary. The council shall adopt regulations not inconsistent with this chapter. Meetings may be called by the chairman on his own initiative and must be called by him at the request of three or more members of the council. All members must be notified by the chairman in writing of the time and place of meeting at least seven days in advance of the meeting. Seven members constitute a quorum. All meetings are open to the public. At least two-thirds vote of those members in attendance at the meeting constitutes an official decision of the council."

Name changed

SECTION 65. Section 7-13-710 of the 1976 Code is amended to read:

"Section 7-13-710. When any person presents himself to vote, he shall produce his valid South Carolina driver's license or other form of identification containing a photograph issued by the South Carolina Department of Revenue and Taxation, if he is not licensed to drive, or the written notification of registration provided for by Sections 7-5-125 and 7-5-180 if the notification has been signed by the elector. If the elector loses or defaces his registration notification, he may obtain a duplicate notification from his county board of registration upon request in person, or by telephone or mail. After presentation of the required identification, his name must be checked by one of the managers on the margin of the page opposite his name upon the registration books, or copy of the books, furnished by the board of registration. The managers shall keep a poll list which must contain one column headed `Names of Voters'. Before any ballot is delivered to a voter, the voter shall sign his name on the poll list, which must be furnished to the appropriate election officials by the State Election Commission. At the top of each page the voter's oath appropriate to the election must be printed. The signing of the poll list or the marking of the poll list is considered to be an affirmation of the oath by the voter. One of the managers shall compare the signature on the poll list with the signature on the voter's driver's license, registration notification, or other identification and may require further identification of the voter and proof of his right to vote under this title as he considers necessary. If the voter is unable to write or if the voter is prevented from signing by physical handicap, he may sign his name to the poll list by mark with the assistance of one of the managers."

Public offices to be declared vacant under certain conditions

SECTION 66. Section 8-1-80 of the 1976 Code is amended to read:

"Section 8-1-80. Any public officer whose authority is limited to a single election or judicial district who is guilty of any official misconduct, habitual negligence, habitual drunkenness, corruption, fraud, or oppression shall be liable to indictment and, upon conviction thereof, shall be fined not more than one thousand dollars and imprisoned not more than one year. The presiding judge before whom any public officer convicted under this section is tried shall order a certified copy of the indictment to be immediately transmitted to the Governor who must, upon receipt of the indictment, by executive order declare the office to be vacant. The office must be filled as in the case of the death or resignation of the officer."

Suspension provisions revised

SECTION 67. Section 8-1-100 of the 1976 Code is amended to read:

"Section 8-1-100. Except as provided in Section 8-1-110, any state or county officer who is indicted in any court for any crime may, in the discretion of the Governor, be suspended by the Governor, who in event of suspension shall appoint another in his stead until he shall be acquitted. In case of conviction, the office shall be declared vacant by the Governor and the vacancy filled as provided by law."

Name changed

SECTION 68. Section 8-11-10 of the 1976 Code is amended to read:

"Section 8-11-10. The departments of the state government except where seven day per week services are maintained, shall remain open from nine A.M. until five P. M. from Monday through Friday, both inclusive, except on holidays fixed by law. On Saturdays such departments may close at one P.M. Skeleton forces may be maintained on Saturday and so staggered that each employee shall work not less than one Saturday out of each month; provided, that the offices of the Department of Revenue and Taxation shall remain open from eight-thirty A.M. until five P.M. from Monday through Friday, both inclusive, except on holidays fixed by law and these offices need not be kept open on Saturdays, except as may be necessary to carry on essential work."

Names changed

SECTION 69. Section 8-11-945 of the 1976 Code is amended to read:

"Section 8-11-945. For the purposes of this article, local health care providers of the Department of Disabilities and Special Needs, Division of Mental Retardation, Department of Alcohol and Other Drug Abuse Services, and the South Carolina Division on Aging are eligible for the base pay increase and performance pay increase as prescribed."

Name changed

SECTION 70. Section 8-13-740(A)(2)(c) of the 1976 Code is amended to read:

"(c) in a contested case, as defined in Section 1-23-310, excluding a contested case for a rate or price fixing matter before the South Carolina Public Service Commission or South Carolina Department of Insurance, or in an agency's consideration of the drafting and promulgation of regulations under Chapter 23 of Title 1 in a public hearing."

Name change

SECTION 71. Section 8-13-740(A)(6)(c) of the 1976 Code is amended to read:

"(c) in a contested case, as defined in Section 1-23-310, excluding a contested case for a rate or price fixing matter before the South Carolina Public Service Commission or South Carolina Department of Insurance, or in an agency's consideration of the drafting and promulgation of regulations under Chapter 23 of Title 1 in a public hearing."

Election and appointment provisions revised

SECTION 72. Section 8-13-910 of the 1976 Code is amended to read:

"Section 8-13-910. (A) No person who is a candidate for public office which is filled by election by the General Assembly may be voted upon by the General Assembly until at least ten days following the date on which the candidate files a statement of economic interests as defined in this chapter with the Chairman of the Senate Ethics Committee and the Chairman of the House of Representatives Ethics Committee. (B) No person who is appointed to an office which is filled with the advice and consent of the Senate or the General Assembly may be confirmed unless the appointment, when received by the Senate and/or the House, is accompanied by a current original copy of a statement of economic interests which has been filed with the appointing authority and is transmitted with the appointment and until at least ten days following the date on which the appointment, with the attached original economic interest statement, has been received by the Senate and/or the House."

Name changed

SECTION 73. Item 9 of Section 8-17-370 of the 1976 Code is amended to read:

"9. Employees of the Public Service Authority, State Ports Authority, or the Division of Public Railways of the Department of Commerce;"

Name changed

SECTION 74. Section 8-21-310(20)(a) of the 1976 Code is amended to read:

"(a) for filing and enrolling and satisfying executions or warrants for distraint for the South Carolina Employment Security Commission, the South Carolina Department of Revenue and Taxation, or any other state agency, where costs of the executions or warrants for distraint are chargeable to the persons against whom such executions or warrants for distraint are issued, five dollars;"

Name changed

SECTION 75. Section 8-21-770(b) of the 1976 Code is amended to read:

"(b) Except as otherwise provided, the following fees and costs shall be collected by the Probate Courts and deposited in the general fund of the counties: (1) In the administration of decedent estates, guardianships, and committeeships, costs shall be computed as follows: (i) Property valuation less than $5,000.00. . . $20.00 (ii) Property valuation of $5,000 but less than $20,000. . . . . . . . . . . . . . . . $40.00 (iii) Property valuation of $20,000.00 but less than $60,000.00 . . . . . . . . . . . . . . $60.00 (iv) Property valuation of $60,000 but less than $100,000 . . . . . . . . . . . . . . . $90.00 (v) Property valuation of $100,000.00 or higher . . . . . . . . . . . .$90.00, plus 1/10 of one percent of the property evaluation above $100,000.00 provided, that the fees as set out above shall include appointment of administrators, including administrators d. b. n., administrators d. b. n. c. t. a., ancillary administrators and temporary administrators; such fee shall include as necessary the cost of receiving and filing petition, issuing citation, filing bond, determining qualification, issuing letters, providing original certificate of administration and copies thereof as required during administration, issuing warrant of appraisement and furnishing copies to the Department of Revenue and Taxation or other authority as required by law, receiving and filing accounts and other papers, and final discharge of administrator; provided, further, that proving a will in common form shall include receiving and filing petition, proof and filing of will, order admitting will to probate, qualification of executors or other fiduciaries, filing bond, issuing letters providing original certificate of appointment, and copies thereof as required during administration, providing certified copy of will to executors or other fiduciaries, issuing warrant of appraisement and furnishing copies to the Department of Revenue and Taxation or other authority as required by law, receiving and filing accounts and other papers, and final discharge of executor;"

Name changed

SECTION 76. Section 8-21-780 of the 1976 Code is amended to read:

"Section 8-21-780. The fees of the Probate Court for copies of statements furnished to the Department of Revenue and Taxation under the provisions of Section 12-15-550 shall be $1.00 per page and shall be charges against the estate and collected prior to final discharge."

Name changed

SECTION 77. Section 8-21-790 of the 1976 Code is amended to read:

"Section 8-21-790. The office of the Probate Court shall also be paid fees according to the following schedule for each estate settled: On the first $100.00 of tax collected . . . . . . . . . . 5% Above $100.00 and up to $1,000.00 . . . . . . . . . . . . 2% Above $1,000.00 and up to $10,000.00. . . . . . . . . . .1 % Above $10,000.00 and up to $50,000.00 . . . . . . . . . . 1% Above $50,000.00 and up to $100,000.00. . . . . . .3/4 of 1% Above $100,000.00 and up to $300,000.00 . . . . . . . of 1% Above $300,000.00 . . . . . . . . . . . . . . . . . .¦ of 1% But when the total fees received by the Office of the Probate Court of any county, under this schedule, shall in any one year exceed $10,000, the South Carolina Department of Revenue and Taxation shall retain three-fourths of the excess above $10,000 and shall turn such excess into the general funds of the state treasury, and if the Probate Judge shall fail or neglect to perform any duty required under Chapter 15 of Title 12, the South Carolina Department of Revenue and Taxation may withhold any or all of the fees provided for in the foregoing schedule and upon such order the Department of Revenue and Taxation shall turn such fees into the general fund of the State Treasurer. All fees allowed under this schedule shall be paid out of the taxes collected by the Department of Revenue and Taxation immediately upon receipt thereof and the receipt of the County Treasurer shall be sufficient voucher to the commission for paying same."

Cafeteria plan

SECTION 78. Section 9-1-60 of the 1976 Code is amended to read:

"Section 9-1-60. (A) The System may develop and implement a program for the administration of a flexible benefits or `cafeteria' plan as defined by Section 125 of the Internal Revenue Code of 1986 for all employees covered by the health and dental insurance plan administered by the System. The plan may not decrease contributions paid to or benefits paid by the System. The South Carolina Department of Highways and Public Transportation is herewith authorized to continue its independent cafeteria or flexible benefits pilot plan and to modify and implement the plan to accomplish maximum available benefits under Internal Revenue Section 125, until such time as the Comptroller General can convert Department of Transportation employees into the state cafeteria plan. (B) Political subdivisions may develop and implement a program for the administration of a flexible benefits or `cafeteria' plan as defined by Section 125 of the Internal Revenue Code of 1986 for their employees. The plan may not decrease contributions paid to or benefits paid by the System."

Names changed

SECTION 79. Section 9-11-180 of the 1976 Code is amended to read:

"Section 9-11-180. The Department of Public Safety is hereby authorized to pay into the Police Officers' Retirement System fund prior to July 1, 1967, on behalf of active highway patrol member employees, an amount equal to the sum such members would be required to contribute to the fund for creditable prior service pursuant to Section 9-11-170. The amounts paid into the fund shall be used for the payment of retirement benefits under the Police Officers' Retirement System or shall be refunded to the Department of Public Safety. None of the moneys paid into the fund pursuant to this section shall be disbursed in any other manner to patrol member employees upon termination of employment with the department nor shall any such funds be paid to a patrol member employee's surviving beneficiary as a residual credit to any patrol member employee's account which may have existed upon his death. Provided, however, that the interest accruing after July 1, 1967 on the amount paid into the fund may be credited to the patrol member employee's account just as if he had made the contribution for creditable prior service for his account. Any time that the Police Officers' Retirement System closes the account of an active patrol member employee because of death or termination of employment with the department the System shall refund to the department the amount that it has paid into the fund on behalf of patrol member employees for creditable prior service under the Supplemental Allowance Program of the System."

References changed and exemption provision deleted

SECTION 80. Section 10-5-230 of the 1976 Code is amended to read:

"Section 10-5-230. There is created the South Carolina Board for Barrier-Free Design which must be composed of six members to be appointed by the Governor for terms of four years and until their successors are appointed and qualify. Not less than two appointed members of the board must be physically handicapped who ambulate by use of wheelchairs and one appointed member must be a licensed architect. Vacancies on the board must be filled by appointment in the same manner as provided for the original appointment for the remainder of the unexpired term. The board shall also have the following three ex officio members: (1) the Chairman of the Building Code Council; (2) the Director of the State Department of Vocational Rehabilitation; and (3) the State Engineer employed by the Budget and Control Board. The ex officio members may appoint proxies for their respective offices. The ex officio members have all the powers, privileges, and duties of the appointed members."

Organized references deleted

SECTION 81. Section 10-5-240 of the 1976 Code is amended to read:

"Section 10-5-240. The board shall elect a chairman and vice-chairman to serve for terms of two years each and until their successors are elected and qualify. The board shall adopt rules for the purpose of governing its internal proceedings. The board shall meet at least once annually and at those other times as may be designated by the chairman but in no event more than twice a month. Five members of the board constitute a quorum at all meetings. All members of the board must be paid the usual per diem, mileage, and subsistence as provided by law for members of boards, committees, and commissions for days on which they are on official business of the board, to be paid from the general fund of the State."

Appeal procedures revised

SECTION 82. Section 10-5-270 of the 1976 Code is amended to read:

"Section 10-5-270. The board may waive or modify any part of the standards and the specifications established pursuant to this article upon request, on a case by case basis, if the board determines: (a) the purpose of this article can be fulfilled by an acceptable alternative to the particular standard; (b) the incremental construction cost to conform to the standards exceeds seven percent of the total construction or renovation cost; (c) occupancy and employment practices would generally exclude the use of a structure by handicapped persons due to hazards and employment requirements; (d) usage or size of structures would have minimal impact in facilitating the handicapped; or (e) the building involved is identified or classified by national or state jurisdictions as an `historic building' in which case no more than one accessible entrance may be required except that no accessible entrance may be required for so-called museum houses. In areas of the State where building codes have been adopted and Building Boards of Adjustments and Appeals established to review construction related cases, these boards may carry out their normal function concerning code requirements for facilities for the handicapped. These Building Boards of Adjustments and Appeals shall consist of at least five members, including one architect, one engineer, one member at large from the building industry, one building contractor, and one member at large from the public. Should the Board for Barrier-Free Design determine that barrier-free design regulations are not being adequately enforced in any jurisdiction the board may withdraw the authority of that jurisdiction to make waivers or modifications and require that requests for these exceptions must thereafter be referred to the Board for Barrier-Free Design. In areas of the State where there is no Building Board of Adjustments and Appeals, constituted as required by this section, all requests for waiver or modification must be submitted to the Board for Barrier-Free Design. However, the board may delegate authority to grant waiver of standards and specifications to local authorities, state officials, and municipal or county boards as it considers necessary and proper. Appeals from the decisions of the authorities listed above may be made to the Board for Barrier-Free Design. If the Board for Barrier-Free Design denies a request for waiver or modification of the standards and specifications it shall notify the person or governmental entity requesting the waiver. Board action which denies a waiver or modification application may be appealed to an Administrative Law Judge as provided under Article 5 of Chapter 23 of Title 1."

References revised

SECTION 83. Section 10-5-300 of the 1976 Code is amended to read:

"Section 10-5-300. The enforcement of the provisions of this article, including investigations, must be by the building official of counties and municipalities which have properly adopted building codes in accordance with Chapter 9, Title 6. Counties and municipalities may establish regional agreements with other political subdivisions of the State to provide the services required of the building official and to enforce the provisions of this chapter. If a county or municipality does not have properly adopted building codes, then the Chairman of the Building Code Council shall enforce the provisions of this article in that county or municipality."

Judicial procedures revised

SECTION 84. Section 10-5-320 of the 1976 Code is amended to read:

"Section 10-5-320. The board or the persons empowered by Section 10-5-300 to enforce the provisions of this article shall notify any owner of property in violation of this article to comply with its provisions and make the necessary changes or corrections within a reasonable time. In the event of noncompliance after a reasonable time, the board or the persons empowered by Section 10-5-300 to enforce the provisions of this article shall bring suit before an Administrative Law Judge as provided under Article 5 of Chapter 23 of Title 1 to enjoin further construction of the building or facility or to enjoin the use of the building or facility until it is in compliance with the standards and specifications established pursuant to this article."

Names changed

SECTION 85. Section 10-7-10 of the 1976 Code is amended to read:

"Section 10-7-10. All insurance on public buildings and on the contents thereof of the State and of all institutions supported in whole or in part by the State shall be carried by the State Budget and Control Board. Any building or buildings, and the contents thereof, owned by the Department of Transportation may be insured by the State Budget and Control Board, with the consent or approval of such board, or the Department of Transportation shall have the alternative of assuming its own risks."

Name changed

SECTION 86. Section 10-9-320 of the 1976 Code is amended to read:

"Section 10-9-320. The State Budget and Control Board (board) may lease development rights to geothermal resources underlying surface lands owned by the State. The board must promulgate regulations regarding the method of lease acquisition, lease terms, and conditions due the State under lease operations. The South Carolina Department of Natural Resources is designated as the exclusive agent for the board in selecting lands to be leased, administering the competitive bidding for leases, administering the leases, receiving and compiling comments from other state agencies concerning the desirability of leasing the state lands proposed for leasing and such other activities that pertain to geothermal resource leases as may be included herein as responsibilities of the board."

Name changed

SECTION 87. Section 10-11-50 of the 1976 Code is amended to read:

"Section 10-11-50. It shall be unlawful for anyone to park any vehicle on any of the property described in Section 10-11-40 and subsection (2) of Section 10-11-80 except in the spaces and manner now marked and designated or that may hereafter be marked and designated by the State Budget and Control Board, in cooperation with the Department of Transportation, or to block or impede traffic through the alleys and driveways."

Name changed

SECTION 88. Section 10-11-80 of the 1976 Code is amended to read:

"Section 10-11-80. (1) Parking lots which are situated on the property of the State shall be reserved for the employees of the State. The parking lots referred to by this section shall be policed by the Department of Public Safety and no person not authorized by this section shall be allowed to occupy such parking lots. Parking lots referred to in this section are confined to those located in the City of Columbia. (2) The parking lot located on the corner of Main and Senate Streets shall be reserved exclusively for members of the General Assembly, the clerks, chaplains, sergeants at arms, reading clerks of both houses and the Code Commissioner during such time as the legislature is in session, after which it shall be reserved as other state parking lots. The use of this lot by unauthorized persons shall constitute a misdemeanor, punishable as provided for in Section 10-11-120."

Name changed

SECTION 89. Section 11-9-820 of the 1976 Code is amended to read:

"Section 11-9-820. There is created the Board of Economic Advisors as follows: (1) One member, appointed by the Governor who possesses specific working knowledge and experience in economics, revenue forecasting, and the state budget process. This person shall serve as chairman. (2) Designated representative of the State Department of Revenue and Taxation, who shall serve ex-officio as a nonvoting member. (3) One member appointed by the Chairman of the House Ways and Means Committee who possesses specific working knowledge and experience in economics, revenue forecasting, and the state budget process. (4) One member appointed by the Chairman of the Senate Finance Committee who possesses specific working knowledge and experience in economics, revenue forecasting, and the state budget process. The Chairman of the Board of Economic Advisors shall report directly to the Budget and Control Board to establish policy governing economic trends. The staff of the Board of Economic Advisors are administratively assigned to the Office of the Executive Director of the State Budget and Control Board. The staff shall advise the Board of Economic Advisors but shall report administratively to the Executive Director of the Budget and Control Board. The Chief Economist of the Board of Economic Advisors must be appointed annually by the Executive Director of the Budget and Control Board in consultation with the Chairman of the Board of Economic Advisors."

Name changed

SECTION 90. Section 11-9-825 of the 1976 Code is amended to read:

"Section 11-9-825. The staff of the Board of Economic Advisors must be supplemented by the following officials who each shall designate one professional from their individual staffs to assist the BEA staff on a regular basis: the Governor, the Chairman of the House Ways and Means Committee, the Chairman of the Senate Finance Committee, the State Department of Revenue and Taxation Chairman, and the Director of the Budget Division of the Budget and Control Board. The BEA staff shall meet monthly with these designees in order to solicit their input."

Name changed

SECTION 91. Section 11-11-10 of the 1976 Code is amended to read:

"Section 11-11-10. The State Budget and Control Board shall employ competent budget assistants and such special help as it may require to carry out the provisions of this chapter. It shall fix the compensation of such persons as it shall employ in this connection and cause such compensation, together with their necessary traveling expenses, to be paid out of the civil contingent fund. It shall call upon the State Department of Revenue and Taxation for any information desired, and the State Department of Revenue and Taxation shall furnish such information and shall be present at all hearings before the committees having charge of the appropriations in the Senate and House."

Bond definition revised

SECTION 92. Item (a) of Section 11-17-10 of the 1976 Code is amended to read:

"(a) The term `bonds' shall mean general obligation bonds payable from ad valorem taxes, general obligation bonds additionally secured by any pledge of any assessments, or any pledge of revenues derived by the borrower from any revenue-producing facility, bonds payable solely from the revenues of any revenue-producing facility, and bonds payable solely from any assessments. The term `bonds' shall also include state highway bonds as defined pursuant to the provisions of item (10) of Section 57-11-210, as amended."

Name changed

SECTION 93. Section 11-35-45 (B) of the 1976 Code is amended to read:

"(B) All agencies and institutions of the State are required to comply with the provisions of this section. Beginning July 1, 1983, the Department of Mental Health, the Department of Disabilities and Special Needs, the Department of Corrections, the Interagency Council on Public Transportation and the Sea Grant Consortium shall process all payments for goods or services through the Office of the Comptroller General. Only the lump sum institutions of higher education are responsible for the payment of all goods or services within thirty work days after the receipt of the goods or services, whichever is received later and shall pay an amount not to exceed fifteen percent per annum on any unpaid balance which exceeds the thirty work-day-period."

Name changed

SECTION 94. Section 11-35-710 of the 1976 Code is amended to read:

"Section 11-35-710. The board may upon the recommendation of the Division of General Services, exempt governmental bodies from purchasing certain items through the respective chief procurement officer's area of responsibility. The board may exempt specific supplies or services from the purchasing procedures herein required and for just cause may by unanimous written decision limit or withdraw any exemptions provided for in this section. The following exemptions are hereby granted in this chapter: (a) the construction, maintenance and repair of bridges, highways and roads; vehicle and road equipment maintenance and repair; and any other emergency type parts or equipment utilized by the Department of Transportation; (b) the purchase of raw materials by the South Carolina Department of Corrections, Division of Prison Industries; (c) South Carolina State Ports Authority; (d) Division of Public Railways of the Department of Commerce; (e) South Carolina Public Service Authority; (f) expenditure of funds at state institutions of higher learning derived wholly from athletic or other student contests, from the activities of student organizations and from the operation of canteens and bookstores, except as such funds are used for the procurement of construction, architect-engineer, construction-management and land surveying services; (g) livestock, feed and veterinary supplies; (h) articles for commercial sale by all governmental bodies; (i) fresh fruits, vegetables, meats, fish, milk, and eggs; (j) South Carolina Arts Commission and South Carolina Museum Commission for the purchase of one-of-a-kind items such as paintings, antiques, sculpture and similar objects. Before any governmental body procures any such objects, the head of the purchasing agency shall prepare a written determination specifying the need for such objects and the benefits to the State. The South Carolina Arts Commission shall review such determination and forward a recommendation to the board for approval; (k) published books, periodicals, and technical pamphlets. (l) South Carolina Research Authority."

Name changed

SECTION 95. Section 11-35-1520(12) of the 1976 Code is amended to read:

"(12) Provisions not to Apply. The provisions of this section shall not apply to maintenance services for aircraft of the Division of Aeronautics of the Department of Commerce."

Name changed

SECTION 96. Section 11-35-5230(B)(4) is amended to read:

"(4) Firms claiming the income tax credit shall maintain evidence of work performed for a state contract by minority subcontractors and shall present such evidence on a form and in a manner prescribed by the Department of Revenue and Taxation at the time of filing its state income tax return and claim such credit at the time of filing. All records shall be available for audit by the Department of Revenue and Taxation in accordance with prevailing tax statutes."

Name changed

SECTION 97. Section 11-35-5250(2) is amended to read:

"(2) Letter of Contract Award. When a minority business firm certified by the Department of Revenue and Taxation receives a contract with the State, the appropriate chief procurement officer shall furnish a letter, upon request, stating the dollar value and duration of, and other information about the contract, which may be used by the minority firm in negotiating lines of credit with lending institutions."

Name changed

SECTION 98. The first paragraph of Section 11-35-5270 of the 1976 Code is amended to read:

"A Small and Minority Business Assistance Office (SMBAO) shall be established to assist the board and the Department of Revenue and Taxation in carrying out the intent of this article. The responsibilities of the office shall include but not be limited to the following:"

SECTION 99A. Section 11-37-200 of the 1976 Code is amended to read:

"Section 11-37-200. (A) There is established by this section the Water Resources Coordinating Council which shall establish the priorities for all sewer, wastewater treatment, and water supply facility projects addressed in this chapter, except as otherwise established by Section 48-6-40. The council shall consist of a representative of the Governor, the Director of the Department of Health and Environmental Control, the Director of the Water Resources Commission, the Director of the Division of Local Government of the Budget and Control Board, the Director of the Department of Commerce, the Chairman of the Jobs Economic Development Authority, and the Chairman of the Joint Bond Review Committee. These representatives may designate a person to serve in their place on the council, and the Governor shall appoint the chairman from among the membership of the council for a one-year term. The council shall establish criteria for the review of applications for projects. Not less often than annually, the council shall determine its priorities for projects. The council after evaluating applications shall notify the authority of the priority projects. The South Carolina Jobs Economic Development Authority shall proide the staff to receive, research, investigate, and process applications for projects made to the coordinating council and assist in the formulating of priorities. Upon notification by the council, the authority shall proceed under the provisions of this chapter. The authority may consider applications for projects based upon the existence of a documented emergency consistent with regulations that may be promulgated by the authority. In determining which local governments are to receive grants, the local governments shall provide not less than a fifty percent match for any project. The authority may provide financing for the local matching funds on terms and conditions determined by the authority.

Name, title changed

SECTION 99B. Section 11-37-200(A) of the 1976 Code is amended to read:

"Section 11-37-200. (A) There is established by this section the Water Resources Coordinating Council which shall establish the priorities for all sewer, wastewater treatment, and water supply facility projects addressed in this chapter, except as otherwise established by Section 48-6-40. The council shall consist of a representative of the Governor, the Director of the Department of Health and Environmental Control, the Director of the South Carolina Department of Natural Resources, the Director of the Division of Local Government of the Budget and Control Board, the Director of the Department of Commerce, the Chairman of the Jobs Economic Development Authority, and the Chairman of the Joint Bond Review Committee. These representatives may designate a person to serve in their place on the council, and the Governor shall appoint the chairman from among the membership of the council for a one-year term. The council shall establish criteria for the review of applications for projects. Not less often than annually, the council shall determine its priorities for projects. The council after evaluating applications shall notify the authority of the priority projects. The South Carolina Jobs Economic Development Authority shall provide the staff to receive, research, investigate, and process applications for projects made to the coordinating council and assist in the formulating of priorities. Upon notification by the council, the authority shall proceed under the provisions of this chapter. The authority may consider applications for projects based upon the existence of a documented emergency consistent with regulations that may be promulgated by the authority. In determining which local governments are to receive grants, the local governments shall provide not less than a fifty percent match for any project. The authority may provide financing for the local matching funds on terms and conditions determined by the authority."

References to be changed

SECTION 100. The 1976 Code is amended by adding:

"Section 12-2-5. On February 1, 1995, the duties and powers given to the commissioners of the Department of Revenue and Taxation must be transferred to the director of the Department of Revenue and Taxation. When this transfer takes place, the Code Commissioner is directed to change all code references from commissioners of the Department of Revenue and Taxation to the director of the Department of Revenue and Taxation and to change references of `commission' to `department'."

Name changed

SECTION 101. Section 12-2-10 of the 1976 Code is amended to read:

"Section 12-2-10. As used in this title: (1) `Commission' means the governing body of the South Carolina Department of Revenue and Taxation. (2) `Department' means the South Carolina Department of Revenue and Taxation."

Name changed, additional duties

SECTION 102. Section 12-4-10 of the 1976 Code is amended to read:

"Section 12-4-10. The South Carolina Department of Revenue and Taxation is created to administer and enforce the revenue laws of this State; license, title and register motor vehicles including the drivers licensing of motor vehicle operators; administer the collection of license and registration fees; administer the licensing laws and regulations relating to alcoholic liquors, beer, and wine and assess penalties for violations thereof; and other laws specifically assigned to it."

Departmental divisions

SECTION 103. Chapter 2, Title 12 of the 1976 Code is amended by adding:

"Section 12-4-15. (A) The Department of Revenue and Taxation must be divided into such divisions as the commissioner of the department or director may prescribe but shall consist of at least the following principal divisions: tax, motor vehicle titling, registration and licensing and commercial motor vehicle services. (B) Each division shall be supervised by a deputy director or designee of the Department of Revenue and Taxation."

Governance of department

SECTION 104. Section 12-4-30 of the 1976 Code is amended to read:

"Section 12-4-30. (A) Until February 1, 1995, the department consists of three commissioners, their officers, agents, and employees. The commissioners are appointed by the Governor with the advice and consent of the Senate. Commissioners shall possess sound moral character, superior knowledge in taxation, and proven administrative ability. The Governor shall designate one of the commissioners as chairman, giving consideration to prior service as a commissioner or employee of the commission. (B) If a vacancy on the commission occurs when the General Assembly is not in session, it must be filled by the Governor's appointment for the unexpired term, subject to confirmation by the Senate at the next session of the General Assembly. Commissioners may be removed by the Governor for cause as provided in Section 1-3-240. (C) After February 1, 1995, the department will be governed in matters of policy and administration by a director appointed by the Governor with the advice and consent of the Senate. The director may be removed from office pursuant to the provisions of Section 1-3-240. (D) After February 1, 1995, all contested cases, as defined by Section 1-23-310 and as previously considered by the three commissioners, shall be heard by an administrative law judge under the provisions of Chapter 23 of Title 1."

References construed

SECTION 105. Section 12-4-335(F)(3) of the 1976 Code is amended to read:

"(3) Prior to February 1, 1995, references to the Director of Practice means the members of the South Carolina Tax Commission. After February 1, 1995, reference to Director of Practice means the Director of the Department of Revenue and Taxation."

Name changed

SECTION 106. Section 12-4-350 of the 1976 Code is amended to read:

"Section 12-4-350. The department may contract for computer and other electronic data processing services as it considers necessary. A person, firm, or governmental entity and their employees, under contract with the South Carolina Department of Revenue and Taxation, having access to information contained in or produced from a tax return, document, or magnetically or electronically stored data may not publish or disclose any part or parts of the data or information resulting from the data except to the department, or as authorized by the department, or as otherwise provided by law or by an order of a court of competent jurisdiction. This provision does not exempt the department from the provisions of the South Carolina Consolidated Procurement Code."

Name changed

SECTION 107. Section 12-4-370 of the 1976 Code is amended to read:

"Section 12-4-370. Funds received from the collection of warrants for distraint may not be expended to supplement appropriations to the Department of Revenue and Taxation. Any unexpended balance in the `Warrant Revolving Fund' less an amount necessary for adequate cash flow must be deposited to the credit of the general fund of the State."

Division established

SECTION 108. The 1976 Code is amended by adding:

"Article 4

Powers and Duties With Respect to Division of Commercial Motor Vehicle Services

Section 12-4-400. There is created a Division of Commercial Motor Vehicle Services within the Department of Revenue and Taxation. The division shall have a Bureau of Permitting and Licensing and a Bureau of Commercial Motor Vehicle Driver's Licensing. Additionally, the Public Service Commission shall maintain an office within the division for the purposes of registering commercial motor vehicles within the jurisdiction of the commission. The division shall provide reasonable office space and equipment as is necessary for the proper administration of these services. However, the Public Service Commission shall provide the necessary support staff and operating expenses for the proper administration of this program. The Public Service Commission shall annually transfer to the department such funds as may be necessary and appropriate to cover the actual operating expenses of the office. The division and the Public Service Commission must annually study the feasibility providing these services at other regional locations of the division within the State. Each bureau shall be managed by a bureau director.

Section 12-4-410. The division shall provide registration and related services to interstate and intra-state motor carriers and other customers in the most efficient, courteous, and timely manner possible. Additionally, the division shall collect fees on behalf of the State for credentials, licenses, and permits issued by the division for motor vehicle carriers, and administer and regulate all interstate motor carrier registration and reciprocity plans, including the development, implementation, and administration of the fuel tax program with International Fuel Tax Agreement (IFTA) member states as well as individual carriers from nonmember states so as to collect fuel tax from carriers consistent with fuel consumption in South Carolina. The division shall provide information and assistance to the public, motor carrier organizations, department personnel, and other customers regarding any of the policies and/or procedures administered by the division."

Name changed

SECTION 109. Section 12-7-455(h) of the 1976 Code is amended to read:

"(h) If a taxpayer complies with the provisions of Internal Revenue Code Section 367 for federal income tax purposes, then it is not necessary for the taxpayer to seek the approval of the South Carolina Department of Revenue and Taxation, but it is considered to have received the approval of the department so long as approval is received from the Internal Revenue Service. A taxpayer utilizing the provisions of Internal Revenue Code Section 367 shall attach to its next annual income tax return a copy of the approval received from the Internal Revenue Service."

Name changed

SECTION 110. Section 12-7-460B. of the 1976 Code is amended to read:

"B. One-half of the difference between the tax paid on the taxpayer's return attributable to this long-term capital gain and the tax attributable to this gain which would have been paid under the provisions of this section is refundable to the taxpayer when refunds are paid for the 1990 taxable year. The South Carolina Department of Revenue and Taxation may allow a portion or all of a refund due to be used as a credit against the taxpayer's liability for that year."

Name changed

SECTION 111. Section 12-7-1220(A) of the 1976 Code is amended to read:

"(A) Annually by December thirty-first, using the most current data available from the South Carolina Employment Security Commission and the United States Department of Commerce, the Department of Revenue and Taxation shall rank and designate the state's counties as provided in this section. The sixteen counties in this State having a combination of the highest unemployment rate and lowest per capita income for the most recent thirty-six month period with equal weight being given to each category are designated less developed counties. The fifteen counties in the State with a combination of the next highest unemployment rate and next lowest per capita income for the most recent thirty-six month period with equal weight being given to each category are designated moderately developed counties. The fifteen counties in the State with a combination of the lowest unemployment rate and the highest per capita income for the most recent thirty-six month period with equal weight being given to each category are designated developed counties. Corporations which create new full-time jobs qualify for the appropriate tax credit as provided in subsections (B), (C), and (D). The designation by the Department of Revenue and Taxation is effective for corporate tax years which begin after the date of designation. For corporations which plan a significant expansion in their labor forces at a South Carolina location, the appropriate commission shall prescribe certification procedures to insure that the corporations can claim credits in future years without regard to whether or not a particular county is removed from the list of less developed or moderately developed counties."

Name changed

SECTION 112. Section 12-7-1225 of the 1976 Code is amended to read:

"Section 12-7-1225. A taxpayer may claim as a credit twenty-five percent of all expenditures, to a maximum of two thousand five hundred dollars made in each tax year, for the construction and installation or restoration of ponds, lakes, and other water impoundments, and water control structures designed for the purposes of water storage for irrigation, water supply, sediment control, erosion control or aquaculture and wildlife management. This tax credit does not apply to any pond, lake, or other water impoundment or water control structure located in or adjacent to and filled primarily by coastal waters of the State. To qualify for this credit the taxpayer must obtain a construction permit issued by the South Carolina Department of Health and Environmental Control, or its agent, the local Soil and Water Conservation District, or proof of exemption from permit requirements issued by either of the above agencies. If the amount for such credit exceeds the taxpayer's tax liability for such taxable year, the amount which exceeds such tax liability may be carried over for credit against income taxes in the next five succeeding taxable years until the total amount of the tax credit has been taken."

Name changed

SECTION 113. Section 12-7-1250(E) of the 1976 Code is amended to read:

"(E) If a road qualifying for the credit allowed by this section is subsequently removed from the state highway or public road system the amount of the credit allowed for the construction of the road must be added to any corporate income tax due from the taxpayer for the first taxable year following the removal of the road from public use. The South Carolina Department of Revenue and Taxation shall by regulation implement the provisions of this subsection."

Name changed

SECTION 114. Section 12-7-1590 of the 1976 Code is amended to read:

"Section 12-7-1590. All individuals, corporations, and partnerships, in whatever capacity acting, including lessees and mortgagors of real or personal property, fiduciaries, and employers, making payments to another individual, corporation or partnership, of interest or dividends of two hundred dollars or more making payment to another individual, corporation, or partnership, of rent, salaries, wages, commissions, emoluments or other fixed or determinable gains or profits or income at the rate of eight hundred dollars or more in any taxable year, except that such payments of personal service compensation on which taxes are required to be withheld and reports of taxes withheld are made with respect to such individual as provided in Sections 12-9-610 to 12-9-660, shall make a true and accurate return to the South Carolina Department of Revenue and Taxation under such regulations as the Department of Revenue and Taxation may prescribe, setting forth the amount of such gains, profits or income and the name and address of the recipient thereof. Any taxpayer failing to file the return required by this section shall be assessed a penalty of not less than five dollars nor more than one thousand dollars, which penalty shall be assessed and collected in the same manner and with like effect as income taxes provided by this chapter."

Name changed

SECTION 115. Section 12-7-2010 of the 1976 Code is amended to read:

"Section 12-7-2010. Every corporation subject to taxation under Chapter 7, Title 12, as amended, shall make a declaration of estimated tax for the taxable year provided that where the amount of estimated tax is less than one hundred dollars, no such declaration need be made. (1) For purposes of Sections 12-7-2010 to 12-7-2040, the term estimated tax means the amount which the corporation estimates as the amount of income tax imposed by Chapter 7, Title 12, as amended, less the amount which the corporation estimates as the sum of credits allowed by law against such tax. (2) A corporation with a taxable year of less than twelve months shall make a declaration in accordance with the regulations prescribed by the South Carolina Department of Revenue and Taxation."

Name changed

SECTION 116. Section 12-7-2230 of the 1976 Code is amended to read:

"Section 12-7-2230. Every corporation shall notify the Department of Revenue and Taxation in writing of every examination of its books and records with respect to its net income as reported on its federal income tax return within thirty days after it has or should have had knowledge of the beginning of such examination by the Internal Revenue Service. When any corporation executes a waiver of the statute of limitations on deficiencies and overassessments of federal income taxes, it shall notify the Department of Revenue and Taxation in writing within thirty days from the date of such waiver. Failure on the part of the corporation to notify the Department of Revenue and Taxation within the prescribed time of either of the above actions shall automatically suspend the limitations set forth in Section 12-7-2220 as amended until ninety days after the Department of Revenue and Taxation receives notice in writing from the corporation of such action."

Name changed

SECTION 117. Section 12-7-2415(D)(1), (2), and (3) of the 1976 Code are amended to read:

"(D) (1) There is established a special fund to be known as the `Nongame Wildlife and Natural Areas Fund' which shall consist of all monies transferred to it under this section, donations to the Nongame and Endangered Species or Heritage Trust Programs of the South Carolina Department of Natural Resources, and all interest earned thereon. (2) All balances in the Nongame Wildlife and Natural Areas Fund must be carried forward each year so that no part thereof reverts to the general fund of the State. (3) The Department of Natural Resources may expend monies held in the Nongame Wildlife and Natural Areas Fund in furtherance of the department's Nongame and Endangered Species Programs, Heritage Trust Programs, and for related educational projects and programs."

Name changed

SECTION 118. Section 12-7-2590 of the 1976 Code is amended to read:

"Section 12-7-2590. The Department of Revenue and Taxation, with the approval of the Budget and Control Board, is authorized to expend from the revenue collected under the provisions of Chapter 7, as amended, such additional money as is necessary to the adequate administration and enforcement of this article."

Name changed

SECTION 119. Section 12-7-2610 of the 1976 Code is amended to read:

"Section 12-7-2610. For the purpose of facilitating the settlement and distribution of estates held by fiduciaries, the South Carolina Department of Revenue and Taxation, with the approval of the Attorney General, may, on behalf of the State, agree upon the amount of taxes at any time due or to become due from fiduciaries under the provisions of Chapter 7 of Title 12 and payment in accordance with such agreement shall be full satisfaction of the taxes to which the agreement relates."

Name changed

SECTION 120. Section 12-9-130 of the 1976 Code is amended to read:

"Section 12-9-130. Every employee must, on or before the date of commencement of employment, furnish his employer with a signed withholding exemption, relating to the number of withholding exemptions which he claims. In no event shall the exemptions claimed exceed the exemptions to which he is entitled. Any employer who believes an employee has filed an incorrect exemption certificate must furnish a copy of the certificate to the Department of Revenue and Taxation within thirty days after it is filed. In the event the exemption certificate filed is determined to be incorrect, the Department of Revenue and Taxation must notify the employer and employee stating the rate at which taxes must be withheld. The decision of the Department of Revenue and Taxation may be appealed in writing to the Department of Revenue and Taxation by the employee within thirty days after the decision is rendered."

Name changed

SECTION 121. Section 12-9-310(A)(3)(c) and (B) of the 1976 Code are amended to read:

"(c) `county' means a county of this State. This item also does not apply to amounts paid to: a nonresident contractor performing work under a contract with the Department of Transportation; and a nonresident subcontractor performing work for a contractor who is operating under a contract with the Department of Transportation. For purposes of this item, the term nonresident does not include motion picture companies as defined in Section 12-36-2120 nor does it include entities performing personal services for motion picture companies when the motion picture companies and the personal service companies obtain a certificate of authority from the Secretary of State pursuant to Title 33. The Department of Revenue and Taxation may grant partial or total exemption from the provisions of this subsection where: (a) a portion of the contract is performed outside of this State; (b) a portion of the contract consists of providing tangible personal property or material; (c) a portion of the contract is subcontracted to others; or (d) the taxpayer is not conducting business of a temporary nature in this State as evidenced by substantial assets or a place of business located in this State. The conditions set forth in item (3) of this section may be waived by the Department of Revenue and Taxation, provided the payee shall insure the commission by bond, secured by an insurance company licensed by the South Carolina Department of Insurance, or deposit of securities subject to approval by the State Treasurer, or cash which shall not bear interest, that the payee will comply with all applicable provisions of Chapter 7 of this title and with the withholding requirements insofar as his obligations as a withholding agent are concerned. (B) The conditions set forth in items (2) and (3) of subsection (A) of this section may be waived by the department, provided the payee shall insure the department by bond, secured by an insurance company licensed by the South Carolina Department of Insurance, or deposit of securities subject to approval by the State Treasurer, or cash which shall not bear interest, that the payee will comply with all applicable provisions of Chapter 5 of this title and with the withholding requirements insofar as his obligations as a withholding agent are concerned."

Name changed

SECTION 122. Section 12-9-420 of the 1976 Code is amended to read:

"Section 12-9-420. Every withholding agent who fails or neglects to withhold or pay to the Department of Revenue and Taxation any sums required by this chapter to be withheld and paid is personally and individually liable therefor, and any sum or sums withheld in accordance with the provisions of Sections 12-9-310 to 12-9-370 are to be held in trust for the State. An employee is entitled to a credit for the amount of income tax withheld from his wages even though the employer failed to remit and pay over the amount to the department. The term `withholding agent', as used in this section, includes an officer or employee of a corporation, or a member or employee of a partnership, who as such officer, employee, or member is under a duty to perform the act in respect of which the violation occurs."

Name changed

SECTION 123. Section 12-9-630 of the 1976 Code is amended to read:

"Section 12-9-630. On or before the thirty-first day of January next succeeding the year for which amounts were withheld under the provisions of this chapter, every withholding agent shall file a recapitulation and reconciliation of taxes withheld and paid in such form as the Department of Revenue and Taxation shall prescribe. However, an employer who has notified the department in accordance with Section 12-9-410 that he is no longer required to file reports in accordance with Section 12-9-390 may furnish the department with the reconciliation statement required by this section at the time he notifies the department that he is no longer required to file such reports."

Name changed

SECTION 124. Section 12-9-860 of the 1976 Code is amended to read:

"Section 12-9-860. Any employer who fails to comply with the provisions of Section 12-9-610, requiring the furnishing of a withholding statement to employees, is subject to a penalty of not less than one hundred dollars nor more than one thousand dollars for each violation. Any employer who fails to comply with the provisions of Section 12-9-620, requiring the filing of withholding statements with the Department of Revenue and Taxation, is subject to a penalty of not less than one hundred dollars nor more than two thousand dollars for each violation. These penalties shall be assessed and collected in the same manner and with like effect as income taxes provided by Chapter 7 of this title."

Name changed

SECTION 125. Section 12-13-70 of the 1976 Code is amended to read:

"Section 12-13-70. The income tax imposed by this chapter shall be administered by the State Department of Revenue and Taxation. The department shall make such rules and regulations not inconsistent with law as may be required for the proper administration and enforcement of this chapter, and such rules and regulations shall have full force and effect of law."

Name changed

SECTION 126. Section 12-16-1110(B), (C), and (D) of the 1976 Code are amended to read:

"(B) The personal representative of every estate subject to the tax imposed by this chapter who is required by the laws of the United States to file a federal estate tax return shall file with the Department of Revenue and Taxation, on or before the date the federal estate tax return is required to be filed: (1) a return for the tax due under this chapter; and (2) a copy of the federal estate tax return. (C) In addition to the provisions of Section 12-54-70, if the personal representative has obtained an extension of time for filing the federal estate tax return, the filing required by subsection (B) is similarly extended until the end of the time period granted in the extension of time for the federal estate tax return. Upon obtaining an extension of time for filing the federal estate tax return, the personal representative shall provide the department with a copy of the instrument providing for this extension. (D) Except as provided in Section 12-16-910, the tax due under this chapter must be paid by the personal representative to the Department of Revenue and Taxation at its office in Columbia not later than the date when the return covering this tax is required to be filed under subsection (B) or (C). If the tax is paid pursuant to subsection (C), interest, at a rate equal to the rate of interest established pursuant to Section 12-54-20, must be added for the period between the date when the tax would have been due had no extension been granted and the date of full payment."

Name changed

SECTION 127. Section 12-19-20 of the 1976 Code is amended to read:

"Section 12-19-20. (a) Every corporation organized under the laws of this State and every corporation organized to do business under the laws of any other state, territory, or country and qualified to do business in South Carolina and any other corporation required by Section 12-7-230 to file income tax returns, in addition to any other requirements of law, must make a report annually to the Department of Revenue and Taxation on or before the fifteenth day of the third month next after the preceding income year in a form prescribed by the Department of Revenue and Taxation and Secretary of State containing all information and facts either the Department of Revenue and Taxation or the Secretary of State may require for the administration of the provisions of this chapter and the provisions of Title 33. (b) The annual report shall contain the following mandatory information: (1) the name of the corporation and the state or country under whose law it is incorporated; (2) the address of its registered office and the name of its registered agent at that office in this State; (3) the address of its principal office; (4) the names and business addresses of its directors and principal officers; (5) a brief description of the nature of its business; (6) the total number of authorized shares, itemized by class and series, if any, within each class; and (7) the total number of issued and outstanding shares, itemized by class and series, if any, within each class. (c) Information in the annual report must be current as of the date the annual report is executed on behalf of the corporation. (d) The information required by subsection (b) in all annual reports is open to unrestricted public inspection and copying by any person, including any governmental unit or officer, and for any purpose. Any creditor, employee, officer, shareholder, or person interested in the affairs of the corporation, or its officers, shareholders, or directors, may inspect the information required by subsection (b) or request a copy of the information. A person may request the information required by subsection (b), including a copy of the information, from either the office of the Secretary of State or Department of Revenue and Taxation, and that office shall furnish promptly the information or copy sought. The request may be made in person, in writing, by phone, through an agent, or by any other reasonable manner. Either the Secretary of State or Department of Revenue and Taxation, by regulation, may permit the public disclosure of other information, in addition to that required by subsection (b) which either one requires to be filed as an additional part of the corporation's annual report. (e) In order to file the initial articles of incorporation or application for certificate of authority by a foreign corporation, the articles or application for certificate of authority must be accompanied by an initial annual report containing the information required pursuant to subsections (a) through (c) of this section together with a remittance for the minimum license fee required by Sections 12-19-70 and 12-19-120 made payable to the South Carolina Department of Revenue and Taxation. The report and remittance must be submitted to the Department of Revenue and Taxation by the Secretary of State."

Name changed

SECTION 128. Section 12-19-60 of the 1976 Code is amended to read:

"Section 12-19-60. In case of sickness, absence or other disability, or other good cause, the Department of Revenue and Taxation may, within its discretion, grant an extension of time within which to file the license tax return required by this section; provided, further, that where an extension of time is granted, the Department of Revenue and Taxation may require the taxpayer to file a tentative return showing the name and address of the taxpayer and the amount of tax estimated to be due; such tentative return to be filed on or before the fifteenth day of the third month next after the preceding income year and the estimated tax shown thereon paid in full at the time of filing such tentative return; provided, further, that the completed return must be filed and the balance of tax, if any, must be paid within the extended period."

Name changed

SECTION 129. Section 12-19-100 of the 1976 Code is amended to read:

"Section 12-19-100. In lieu of the license fee imposed by Section 12-19-70, there is hereby levied, in addition to any and all other license taxes and fees or taxes of whatever kind, a license fee of one mill upon each dollar of the fair market value of property, as determined by the South Carolina Department of Revenue and Taxation for property tax purposes for the preceding accounting period, owned and used within South Carolina in the conduct of business of every railroad company, express company, street railway company, navigation company, waterworks company, power company, electric cooperative, light company, gas company, telegraph company, telephone company, parlor, dining or sleeping car company, tank car company, refrigerating car company and fruit growers' express car company, and all privately operated car lines. The license fee provided for in this section shall be paid at the time of the filing of the reports required by this chapter."

Name changed

SECTION 130. Section 12-21-100 of the 1976 Code is amended to read:

"Section 12-21-100. Beer, wine, soft drinks or any goods, wares and merchandise subject to tax under the provisions of this chapter shall be exempt from such tax when sold to the United States Government or United States Government instrumentality for Army, Navy, Marine or Air Force purposes and delivered to a place lawfully ceded to the United States, or delivered to a ship belonging to the United States Navy for distribution and sale to members of the military establishment only, or when sold and delivered to ships regularly engaged in foreign or coastwise shipping between points in this State and points outside the State. Any goods, the sale of which is exempt by this section, may be stored and delivered without payment of the tax imposed by this chapter if stored and delivered in accordance with regulations to be promulgated by the South Carolina Department of Revenue and Taxation."

Name changed

SECTION 131. Section 12-21-320 of the 1976 Code is amended to read:

"Section 12-21-320. The use of documentary license meter impressions, in lieu of stamps as required by this article, may be permitted in the discretion of the South Carolina Department of Revenue and Taxation."

Name changed

SECTION 132. Section 12-21-470 of the 1976 Code is amended to read:

"Section 12-21-470. Any person who (a) is liable to pay the tax as provided in this article, (b) acts in the matter as agent or broker for such person, (c) makes any such sale or (d) in pursuance of any such sale delivers any certificate or evidence of the sale of any stock, interest or right or bill or memorandum thereof, as required in this article, without having the proper stamps affixed thereto shall be subject to a penalty imposed by the Department of Revenue and Taxation of not less than twenty dollars nor more than one hundred dollars for each offense, which penalty the department may remit in part or in whole."

Name changed

SECTION 133. Section 12-21-660 of the 1976 Code is amended to read:

"Section 12-21-660. Every person engaged in the business of purchasing, selling or distributing cigars, cheroots, stogies, cigarettes, snuff or smoking or chewing tobacco at wholesale or through vending machines within the State and all cigarette, cigar and tobacco product manufacturers' sales representatives who conduct business in this State shall file with the Department of Revenue and Taxation an application for a license permitting him to engage in such business. When such business is conducted at two or more separate places, a separate license for each place of business shall be required. A person whose business is conducted through vending machines needs to obtain only one license but shall maintain an up-to-date list of the location of each vending machine operated under this license and each manufacturer's sales representative needs to obtain only one license. The provisions of this section shall not apply to persons who own and stock vending machines for use on their own premises. Nothing in this section shall be construed as requiring a license for the privilege of buying, selling or distributing leaf tobacco nor shall this section apply to churches, schools or charitable organizations operating booths at state, county, or community fairs or to school or church entertainments."

Name changed

SECTION 134. Section 12-21-780 of the 1976 Code is amended to read:

"Section 12-21-780. Every distributor shall on or before the tenth day of each month file with the South Carolina Department of Revenue and Taxation a return on forms to be prescribed and furnished by the department showing the quantity and wholesale price of all tobacco products transported or caused to be transported into the State by him or manufactured or fabricated in the State for sale in this State. Every distributor authorized by the department to make returns and pay the tax on tobacco products sold, shipped, or delivered by him to any person in the State shall file a return showing the quantity and wholesale price of all products so sold, shipped, or delivered during the preceding calendar month. Such returns shall contain such further information as the South Carolina Department of Revenue and Taxation may require. Every distributor shall pay to the department with the filing of such return the tax on tobacco products for such month imposed under this article. When the distributor or dealer files the return and pays the tax within the time specified in this section, he may deduct therefrom two percent of the tax due."

Name changed

SECTION 135. Section 12-21-820 of the 1976 Code is amended to read:

"Section 12-21-820. Notwithstanding any other provision of this article, the Department of Revenue and Taxation is hereby authorized to sell business license stamps to any merchant, wholesale or retail, or manufacturer for his individual use where the person is located without this State. The person shall, as a prerequisite to the purchase of business license stamps, post a bond with the department which in its opinion is sufficient to protect the State with respect to any charges which may arise against the merchant or manufacturer. The merchant or manufacturer shall, as a prerequisite to the purchase of business license stamps, execute an agreement in such form as the department may prescribe, to the effect that the merchant or manufacturer will at any time within the limitation otherwise provided by law, make available to agents or auditors of the department all pertinent records respecting taxable commodities stamped for sale within this State. The privilege of purchasing business license stamps extended by this section to nonresident taxpayers is granted only where the State of residence of the taxpayer grants substantially the same privileges to residents of this State purchasing stamps from the State or where the State imposes no tax of a similar character to that imposed by this article. The bond provided for in this section shall be in cash to be held without interest, securities subject to the approval of the State Treasurer, or a surety bond issued by a surety company duly licensed by the Department of Insurance to do business in this State."

Name changed

SECTION 136. Section 12-21-1060 of the 1976 Code is amended to read:

"Section 12-21-1060. Under the reporting method of tax payment on sales of beer and wine prescribed in Section 12-21-1050, the Department of Revenue and Taxation shall allow a discount of two percent to the wholesaler on the amount of tax reported on each monthly report. In no case shall any discount be allowed if the taxes are not paid in full or if either the report or the taxes are received by the department after the date due, or after the expiration of any extension granted by the department."

Name changed

SECTION 137. Section 12-21-1110 of the 1976 Code is amended to read:

"Section 12-21-1110. The cost of stamps, supplies, and other expenses of the administration of this article shall be paid out of the proceeds derived from the collection of this tax upon warrants drawn by the Department of Revenue and Taxation upon the State Treasurer."

Name changed

SECTION 138. Section 12-21-1320 of the 1976 Code is amended to read:

"Section 12-21-1320. The additional taxes imposed by Section 12-21-1310 shall be levied against and collected from the wholesaler, importer, or any other person first offering such wine for sale within this State. The wholesaler, importer, or other person offering said wine for sale in this State shall make a report to the Department of Revenue and Taxation in such form as the department may prescribe and shall pay the tax due thereon not later than the twentieth day of the month following the sale of the wine. Any wholesaler, importer, or other person first offering wine for sale in this State who fails to file the report or to pay the tax hereby imposed, on or before the twentieth day of the month following the sale of wine, shall pay a penalty of not less than twenty dollars nor more than one thousand dollars, to be assessed and collected by the department in the same manner and with like effect as other taxes are collected. The provisions of Section 12-21-1050 shall determine the payment of taxes for the month of June."

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SECTION 139. Section 12-21-1540 of the 1976 Code is amended to read:

"Section 12-21-1540. In all cases, the applicant for a certificate of registration required by this article, as a condition precedent to the issue of such certificate of registration, must certify that the Department of Revenue and Taxation shall have the right within statutory limitations to audit and examine the books and records, papers and memoranda of the applicant with respect to the administration and enforcement of laws administered by the Department of Revenue and Taxation."

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SECTION 140. Section 12-21-1550 of the 1976 Code is amended to read:

"Section 12-21-1550. Prior to shipment into the geographic boundaries of South Carolina to a licensed wholesaler of any beer or wine by a registered producer, the registered producer shall mail by first class mail to the Department of Revenue and Taxation a correct and complete invoice, showing in detail the items in such shipment by quantity, type, brand and size and the point of origin and the point of destination. Also, prior to or at the time of shipment, a copy of the bill of lading shall be forwarded to the Department of Revenue and Taxation by first class mail. Upon acceptance of delivery of the shipment by the duly licensed wholesaler, the wholesaler shall furnish the Department of Revenue and Taxation with a copy of the invoice covering the shipment, with endorsement thereon showing the date, time and place delivery was accepted."

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SECTION 141. Section 12-21-1570 of the 1976 Code is amended to read:

"Section 12-21-1570. The Department of Revenue and Taxation shall administer and enforce the provisions of this article."

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SECTION 142. Section 12-21-1580 of the 1976 Code is amended to read:

"Section 12-21-1580. The Department of Revenue and Taxation shall have the power to make such rules and regulations, not inconsistent with law, deemed necessary for the proper administration and enforcement of this article. Such rules and regulations shall have the full force and effect of law."

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SECTION 143. Section 12-21-1590 of the 1976 Code is amended to read:

"Section 12-21-1590. All monies received by the Department of Revenue and Taxation under the provisions of this chapter shall be deposited with the State Treasurer to the credit of the general fund of the State."

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SECTION 144. Section 12-21-1610 of the 1976 Code is amended to read:

"Section 12-21-1610. No person, firm, corporation, club or association or any organization within this State shall bring, ship, transport or receive into this State in any manner whatsoever any beer or wine as defined in Section 12-21-1010 for sale except duly licensed beer and wine wholesale distributors; provided, however, that an individual may be permitted to import beer and wine into this State for personal use and consumption within the State and not for sale, in quantities not to exceed ten cases, upon the receipt of a certificate from the Department of Revenue and Taxation authorizing the shipment and evidencing that such person has paid all taxes upon such beer and wine to the Department of Revenue and Taxation. Any person, firm, corporation, club or association in violation of this section shall be subject to a penalty of not less than twenty-five dollars nor more than one thousand dollars, to be assessed and collected by the Department of Revenue and Taxation in the same manner and with like effect as other taxes are collected."

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SECTION 145. Section 12-21-1840 of the 1976 Code is amended to read:

"Section 12-21-1840. A person who uses in South Carolina a powder or base other than a syrup in the manufacture of a soft drink for sale shall pay a license tax on each package or container of the powder or base in an amount equal to sixteen cents for each gallon of soft drink that is customarily manufactured from the contents of each package or container of powder or base. The provisions of this section do not apply to a powder or base that is used by a bottler in the manufacture of a bottled soft drink and the Department of Revenue and Taxation may by regulation provide for the storage of the powder or base when it is not for use in the manufacture of soft drinks for sale. The provisions of this section do not apply to a powder or base that is used in preparing coffee, tea, cocoa, chocolate, any frozen concentrate, or freeze-dried concentrate to which only water is added to produce a pure vegetable or fruit juice nor shall these provisions apply to syrup donated to the Department of Parks, Recreation and Tourism for free distribution at welcome stations."

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SECTION 146. Section 12-21-2420(14)(g) of the first paragraph of Section 12-21-2420 of the 1976 Code and the first paragraph of Section 12-21-2410 of the 1976 Code are amended respectively to read:

"(g) other similar items approved by the department." "The tax imposed by this section shall be paid by the person or persons paying such admission price and shall be collected and remitted to the South Carolina Department of Revenue and Taxation by the person or persons collecting such admission price. The tax imposed by this section shall not apply to any amount separately stated on the ticket of admission for the repayment of money borrowed for the purpose of constructing an athletic stadium or field by any accredited college or university. The revenue derived from the provisions of this section from fishing piers along the coast of South Carolina is hereby allocated for use of the Commercial Fisheries Division."

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SECTION 147. Section 12-21-2719 of the 1976 Code is amended to read:

"Section 12-21-2719. Effective for licenses which expire May 31, 1993, the Department of Revenue and Taxation shall begin converting all coin-operated device licenses required by statute to be issued annually by the department to a biennial licensing period. The department shall convert its annual licensing activity to a biennial system as provided in this section. (1) Upon expiration and for which an application for renewal is received by the department, the department shall issue the first license for a two-year period. Subsequent licenses on the application must be issued on an alternating basis between two-year licenses and one-year licenses. Licenses expire May thirty-first of the year designated on the license. Licenses issued for a licensing period expiring after May 31, 1994, must be issued for two years. This section does not prevent the department from refusing to issue a license for failure to remit taxes, fees, penalties, or interest due and payable under Title 12. (2) The department shall charge one-half of the biennial license for one-year licenses issued during the conversion process."

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SECTION 148. Section 12-21-2720(A) of the 1976 Code is amended to read:

"(A) Every person who maintains for use or permits the use of, on a place or premises occupied by him, one or more of the following machines or devices shall apply for and procure from the South Carolina Department of Revenue and Taxation a license effective for two years for the privilege of making use of the machine in South Carolina and shall pay for the license a tax of fifty dollars for each machine in item (1), two hundred dollars for each machine in item (2), and three thousand dollars for each machine in item (3): (1) a machine for the playing of music or kiddy rides operated by a slot or mechanical amusement devices and juke boxes in which is deposited a coin or thing of value. A machine on which an admissions tax is imposed is exempt from the C.O.D. license provisions of this section. (2) a machine for the playing of amusements or video games, without free play feature, or machines of the crane type operated by a slot in which is deposited a coin or thing of value and a machine for the playing of games or amusements, which has a free play feature, operated by a slot in which is deposited a coin or thing of value, and the machine is of the nonpayout pin table type with levers or `flippers' operated by the player by which the course of the balls may be altered or changed. A machine required to be licensed under this item is exempt from the license fee if an admissions tax is imposed. (3) a machine of the nonpayout type, in-line pin game, or video game with free play feature operated by a slot in which is deposited a coin or thing of value except machines of the nonpayout pin table type with levers or `flippers' operated by the player by which the course of the balls may be altered or changed."

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SECTION 149. Section 12-21-2726 of the 1976 Code is amended to read:

"Section 12-21-2726. Every person who maintains for use or permits the use of, on any place or premises occupied by him, any machine subject to the license imposed by this article shall by way of proof of licensing have a current license attached to the machine, or alternatively the person shall have in his possession and produce on demand a receipt for a cashier's check, money order, or certified check not more than thirty days old made payable to the order of the South Carolina Department of Revenue and Taxation showing thereon the name or model except that those machines described in and licensed as item (3) machines may by way of proof of licensing have a current license on display at the premises occupied by him showing only the following information: (1) the type of machine; (2) the number of machines; and (3) location showing the address of the machines. The owners of those machines described in and licensed as item (3) machines are specifically allowed to take advantage of those provisions of the United States Code which also authorize a tax credit for state-imposed taxes."

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SECTION 150. Section 12-21-3320(2) of the 1976 Code is amended to read:

"(2) `Commission' or `Department' means the South Carolina Department of Revenue and Taxation."

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SECTION 151. Section 12-21-3441 of the 1976 Code is amended to read:

"Section 12-21-3441. In addition to the bingo taxes levied under the provisions of Section 12-21-3440(B) of the 1976 Code, and beginning July 1, 1991, an additional one dollar is levied for each bingo player a session for sessions conducted by holders of a Class AA license and an additional fifty cents is levied for each bingo player a session for sessions conducted by holders of a Class B license each fiscal year. Nine hundred forty-eight thousand dollars of the total revenues received from bingo taxes as provided by Section 12-21-3440 and collected by the Department of Revenue and Taxation must be deposited monthly in equal amounts into an account in the office of the State Treasurer and called `Division on Aging Senior Citizen Centers Permanent Improvement Fund' (Fund). All interest earned on monies in the fund must be credited to the fund. The remaining revenues if any, generated by the bingo taxes must be deposited as provided in Section 12-21-3590."

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SECTION 152. Section 12-21-3590(C) of the 1976 Code is amended to read:

"(C) Twelve and one-half percent of the annual revenue derived from the provisions of this article which is collected from bingo within the State must be deposited with the State Treasurer to be credited to the account of the South Carolina Division on Aging. This amount must be allocated to each county for distribution in home community services for the elderly as follows: (1) One-half of the funds must be divided equally among the forty-six counties. (2) The remaining one-half must be divided based on the percentage of the county's population age sixty and above in relation to the total state population using the latest report of the United States Bureau of the Census. (3) The aging service providers receiving these funds must be agencies recognized by the South Carolina Division on Aging and the Area Agencies on Aging."

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SECTION 153. Section 12-21-3600 of the 1976 Code is amended to read:

"Section 12-21-3600. A promoter of a bingo game who pays a winner a prize valued at one thousand dollars or more shall record the name, address, and social security number of the winner and the value of the prize he received and shall report the information to the Department of Revenue and Taxation quarterly."

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SECTION 154. Section 12-23-310 of the 1976 Code is amended to read:

"Section 12-23-310. Every foreign land association and other business of a like class not incorporated under the laws of this State shall each, before transacting business in this State, pay an annual license fee of one hundred dollars to the Department of Insurance of this State on or before the thirty-first day of March in each year, to be deposited by him in the State Treasury. Such license shall expire on the thirty-first day of March of the succeeding year."

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SECTION 155. Section 12-23-815 of the 1976 Code is amended to read:

"Section 12-23-815. The Department of Revenue and Taxation shall issue assessments for the tax provided by this article based on information provided by the Department of Health and Environmental Control and the Health and Human Services Finance Commission."

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SECTION 156. Section 12-23-820 of the 1976 Code is amended to read:

"Section 12-23-820. The Department of Revenue and Taxation shall administer and enforce the provisions of this article, and may promulgate regulations to enforce such provisions. The hospital tax levied pursuant to this article must be collected in accordance with the provisions of Chapter 54 of Title 12."

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SECTION 157. Section 12-23-830 of the 1976 Code is amended to read:

"Section 12-23-830. On the first day of each quarter, each general hospital shall remit one-fourth of its annual tax to the Department of Revenue and Taxation. The tax must be paid for each quarter a hospital is in operation. If a hospital ceases operations, the taxes not paid as a result of the cessation of operations must be apportioned among other hospitals in operation."

Tax reporting by county

SECTION 158. Chapter 27, Title 12 of the 1976 Code is amended by adding:

"Section 12-27-35. The department, in addition to other reporting requirements of this chapter, shall require that the taxes imposed pursuant to Chapter 27 of Title 12 be reported and aggregated by county. This information must be submitted to the department on forms prescribed by the department in conjunction with reports that are submitted pursuant to Section 12-27-30."

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SECTION 159. Section 12-27-270 of the 1976 Code is amended to read:

"Section 12-27-270. Gasoline purchased for and used in state-owned school buses and in state-owned administrative and service vehicles used in the pupil transportation program shall be exempt from state gasoline taxes. The State Board of Education, together with the Department of Transportation, and the Department of Revenue and Taxation, shall determine the method and procedure for the administration of this section."

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SECTION 160. Section 12-27-380 of the 1976 Code is amended to read:

"Section 12-27-380. The license tax of ten and thirty-four hundredths cents a gallon on gasoline as levied and provided for in this article must be distributed as follows: nine and thirty-four hundredths cents on each gallon must be turned over to the Department of Transportation for the purpose of the department and one cent a gallon must be deposited to the credit of the general fund of the State."

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SECTION 161. Section 12-27-390 of the 1976 Code is amended to read:

"Section 12-27-390. (A) Commencing with the collection of gasoline taxes falling due on and after July 1, 1968, one-half of one percent of the proceeds from the gasoline tax imposed pursuant to Section 12-27-230 must be transmitted to the Department of Natural Resources to be placed to the credit of a special water recreational resources fund of the state treasury and all balances in the fund must be carried forward each year so that no part of it reverts to the general fund of the State. All of the funds must be allocated based upon the number of boats or other watercraft registered in each county pursuant to law and expended, subject to the approval of a majority of the county legislative delegation, including a majority of the resident senators, if any, for the purpose of water recreational resources. The amounts allocated must be deducted from the gross proceeds of the gasoline tax imposed under Section 12-27-230 before net proceeds to be distributed to the Department of Transportation and counties pursuant to Section 12-27-380 are determined. This section does not reduce the one cent per gallon license tax now being distributed to the counties pursuant to Section 12-27-380. (B) The governing body of any coastal county, upon recommendation of a majority of the legislative delegation, including a majority of the resident senators, shall refund to any person purchasing gasoline for use in commercial or charter fishing boats operated exclusively in the coastal waters of this State all or a portion of the state tax on the gasoline returned to the county pursuant to this section. The refund, if any, must be made pursuant to regulations established by the governing body of the county. (C) The Department of Natural Resources must be reimbursed for engineering, design, and rehabilitation costs incurred in the administration of the provisions of this section. Funds for reimbursement must be transferred from funds collected under the provisions of this section."

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SECTION 162. Section 12-27-405 of the 1976 Code is amended to read:

"Section 12-27-405. Acquisitions by the Department of Transportation under the `C' Fund program are exempt from the requirements of all appraisal provisions of Title 28, Chapter 2 (Sections 28-2-10 et seq.), and Sections 1-11-110, 3-5-50, 3-5-100, 3-5-330, 4-17-20, 5-27-150, 5-31-420, 5-31-430, 5-31-440, 5-31-610, 5-35-10, 6-11-130, 6-23-290, 13-1-350, 13-11-80, 24-1-230, 28-3-20, 28-3-30, 28-3-140, 28-3-460, 46-19-130, 48-11-110, 48-15-30, 48-15-50, 48-17-30, 48-17-50, 49-17-1050, 49-19-1060, 49-19-1440, 50-13-1920, 50-19-1320, 51-13-780, 54-3-150, 55-9-80, 55-11-10, 57-3-700, 57-5-370, 57-5-380, 57-21-200, 57-25-190, 57-25-470, 57-25-680, 57-27-70, 58-9-2030, 58-15-410, 58-17-1200, 13-1-1330, 58-27-130, 58-31-50, 59-19-200, 59-105-40, 59-117-70, 59-123-90."

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SECTION 163. Section 12-27-430(7) of the 1976 Code is amended to read:

"(7) The South Carolina Department of Revenue and Taxation shall promulgate regulations for the procedures necessary to claim the tax incentives."

Special use deleted

SECTION 164. Section 12-27-1210 of the 1976 Code is amended to read:

"Section 12-27-1210. In addition to the tax levied by Sections 12-27-230 and 12-27-240 every oil company subject to the tax imposed by those sections shall pay to the State an additional tax in an amount equal to three cents a gallon on all gasoline, combinations of gasolines, or substitutes for gasoline, sold or consigned, used, shipped, or distributed for the purpose of sale within this State. All provisions of this chapter apply with equal force and effect to the additional tax on gasoline levied by this section."

Special use deleted

SECTION 165. Section 12-27-1220 of the 1976 Code is amended to read:

"Section 12-27-1220. In addition to the tax imposed by Sections 12-27-510 and 12-27-520, every person, firm, corporation, municipality, or county subject to tax imposed by those sections, or any subdivision of a municipality or county, shall pay an additional tax of three cents a gallon for every gallon of gasoline or other like product of petroleum under whatever name designated on which a tax is imposed by Section 12-27-510. All the provisions of this chapter apply with equal force and effect to the additional tax on gasoline levied by this section."

Special use deleted

SECTION 166. Section 12-27-1230 of the 1976 Code is amended to read:

"Section 12-27-1230. In addition to the tax levied by Section 12-29-310, a tax of three cents a gallon is imposed upon all fuel sold or delivered by any supplier to any person not licensed as a supplier under the provisions of Chapter 29 of this title. All the provisions of Chapter 29 of this title apply with equal force and effect to the additional tax levied by this section."

Special use deleted

SECTION 167. Section 12-27-1240 of the 1976 Code is amended to read:

"Section 12-27-1240. In addition to the road tax levied by Section 12-31-410, an additional road tax equivalent to three cents a gallon is imposed upon the amount of gasoline or other motor fuel used by every motor carrier in its operations within this State. All the provisions of Chapter 31 of this title apply with equal force and effect to the additional tax on gasoline levied by this section."

Obsolete provision deleted

SECTION 168. Section 12-27-1250 of the 1976 Code is amended to read:

"Section 12-27-1250. In addition to the credit provided for in Section 12-31-450, every motor carrier subject to the tax imposed by Section 12-27-1240 is entitled to a credit on the tax equivalent to three cents a gallon on all gasoline or other motor fuel purchased by the carrier within this State for use in operations either within or without this State and upon which gasoline or other motor fuel the tax imposed by the laws of this State has been paid by such carrier. This refund may be made only if the carrier has fully complied with all regulations of the commission and the provisions of Chapter 31 of this title."

Revenues credited to State Highway Fund

SECTION 169. Section 12-27-1260 of the 1976 Code is amended to read: "Section 12-27-1260. The revenue derived from the tax levied by Sections 12-27-1210, 12-27-1220, 12-27-1230, and 12-27-1240 in this chapter must be remitted to the State Treasurer to be credited to the State Highway Fund to be used for highway transportation purposes. All revenues in the existing fund for the Strategic Highway Plan for Improving Mobility and Safety Program shall be transferred to the State Highway Fund upon the effective date of this act. These revenues may be used by the department to service bonded indebtedness for highway transportation purposes."

Plan not to be modified; exceptions

SECTION 170. Section 12-27-1265 of the 1976 Code is amended by adding:

"Section 12-27-1265. The South Carolina Department of Highways and Public Transportation Commission shall not change, modify, or substitute any pending construction project included in the ten-year plan of the March 4, 1993 report issued to the General Assembly for the Strategic Highway Plan for Improving Mobility and Safety Program. However, this shall not preclude the Commission of the Department of Transportation, once constituted, from modifying or altering the ten-year plan as may be necessary in the future." Use of revenues revised

SECTION 171. Section 12-27-1290 of the 1976 Code is amended to read:

"Section 12-27-1290. The department must review projects for the possibility of constructing toll roads to defray the cost of these projects pursuant to the authority granted the department in Section 57-5-1330. No project may be funded by means of imposing a toll on the users of the project unless in conjunction with federal funds authorized for use on toll roads it is determined to be substantially feasible by the department. The funds derived from tolls must be returned to the State Highway Fund until the fund is reimbursed or used to service bonded indebtedness for highway transportation purposes. Upon reimbursement, all toll charges shall cease."

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SECTION 172. Section 12-27-1320(A) of the 1976 Code is amended to read:

"(A) Of total state source highway funds expended in a fiscal year on highway, bridge, and building construction, and building renovation contracts, the Department of Transportation shall ensure that not less than:"

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SECTION 173. Section 12-27-1510 of the 1976 Code is amended to read:

"Section 12-27-1510. A person who purchases and uses gasoline and other motor fuels taxed by this chapter and Chapter 29 of this title on trucking equipment for nonhighway purposes, other than propelling a motor vehicle, may apply for a refund of or credit on the fuel tax paid. Fuel refunds or credits for nonhighway use must be in accordance with regulations set forth by the Department of Revenue and Taxation, and procedures used in filing for refunds or credits must be uniform with procedures required by the Internal Revenue Service. A person claiming a fuel tax refund or credit on truck equipment for nonhighway purposes shall make application to the department on proper forms within one year from the date of purchase of motor fuel which has not been used or consumed by the purchaser before the filing of the application provided for in this section. The department may allow quarterly refunds for large users. If auxiliary equipment and the motor vehicle are powered off the same fuel tank, the Department of Revenue and Taxation shall determine what percentage of fuel is allowed for nonhighway purposes and subject to refund."

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SECTION 174. Section 12-29-20 of the 1976 Code is amended to read:

"Section 12-29-20. The Department of Revenue and Taxation shall administer and enforce the provisions of this chapter, and may from time to time make such rules and regulations, not inconsistent with this chapter, as it may deem necessary to enforce such provisions, and such rules and regulations shall have the full force and effect of law."

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SECTION 175. Section 12-29-110 of the 1976 Code is amended to read:

"Section 12-29-110. It shall be unlawful for any person to sell or deliver fuel within this State for use within this State unless such person is the holder of an uncancelled license as a supplier issued by the Department of Revenue and Taxation, or unless the tax on such fuel has been paid to a supplier."

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SECTION 176. Section 12-29-150 of the 1976 Code is amended to read:

"Section 12-29-150. Any person who purchases, sells, or uses combustible gases or liquids, except gasoline which may be used to propel a motor vehicle, shall be licensed by the Department of Revenue and Taxation and shall file with the department, upon such forms as the department may prescribe, a report which shall show the amount of such fuel purchased, sold, or used; provided, that a person licensed as a supplier or a person buying fuel for use and not for resale upon which the tax has been paid at the time of the purchase shall not be required to be licensed by this section, except that any person who operates or causes to be operated motor carriers and who maintains bulk storage facilities in this State for the purpose of purchasing and storing tax paid motor fuel other than gasoline for use in such motor carriers shall secure a license and file reports as required by this section; provided, further, that any person acquiring any such fuel solely for heating purposes and not for resale or for the sole purpose of operating locomotives, farm tractors, pleasure boats or commercial watercraft, aircraft and such fuel used solely for the purpose of manufacturing or processing materials shall not be required to be licensed under this section; provided, further, that the provisions of this section shall not apply to a seller-user of liquified petroleum gas. All combustible gases and liquids not specifically reported and shown to be used for nonhighway purposes shall be taxed at the rate of thirteen cents per gallon together with interest and penalties as provided by Section 12-29-620. The department may require any person required to secure a license under the provisions of this section to post a bond either by cash or by a surety company authorized to do business in this State in an amount to be determined by the Department of Revenue and Taxation. This section shall not apply to any person or firm maintaining storage facilities for kerosene of not more than three hundred gallons and whose average monthly sales do not exceed twelve hundred gallons. The reports required by this section shall be filed on or before the twentieth day of each month and shall show all inventories, purchases, sales and use of fuel by the licensee during the preceding calendar month."

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SECTION 177. Section 12-31-20 of the 1976 Code is amended to read:

"Section 12-31-20. The Department of Public Safety shall enforce the provisions of this chapter with respect to the possession of correct registration and display of proper identification markers. The Department of Revenue and Taxation shall administer and enforce the provisions of this chapter, except the provisions respecting possession of registration and display of identification markers."

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SECTION 178. Section 12-31-50 of the 1976 Code is amended to read:

"Section 12-31-50. When any person is discovered in this State operating a vehicle in violation of any of the provisions of this chapter, it shall be unlawful for anyone thereafter to operate such vehicle on the streets or highways in this State except to remove it from the street or highway for the purpose of parking or storing it unless and until a bond in the amount of five hundred dollars is furnished to the Department of Public Safety in such form and with such surety or sureties or otherwise as it may prescribe, conditioned upon a proper registration card and identification marker being applied for within ten days and conditioned upon the payment of any taxes, penalties, or interest found to be due pursuant to this chapter."

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SECTION 179. Section 12-31-210 of the 1976 Code is amended to read:

"Section 12-31-210. No motor carrier shall operate or cause to be operated in South Carolina any vehicle described in Section 12-31-10 until he has secured from the South Carolina Department of Revenue and Taxation registration card and an identification marker for each such vehicle. Persons purchasing new equipment or corporations moving new equipment into this State which are required to be registered under this chapter may have not exceeding ten days to register such new equipment."

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SECTION 180. Section 12-31-230 of the 1976 Code is amended to read:

"Section 12-31-230. The South Carolina Department of Revenue and Taxation shall prepare forms for use in making applications for registration cards and identification markers in accordance with this chapter, and the applicant shall furnish all the information required by such forms before a registration card or identification marker is issued."

Name changed

SECTION 181. Section 12-31-240 of the 1976 Code is amended to read:

"Section 12-31-240. The registration card and the identification marker shall be of such form as the South Carolina Department of Revenue and Taxation may prescribe. Each identification marker shall bear a number which shall be the same as the number appearing on the registration card for the same vehicle."

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SECTION 182. Section 12-31-250 of the 1976 Code is amended to read:

"Section 12-31-250. (A) A motor carrier operating motor vehicles in this State shall apply to the South Carolina Department of Revenue and Taxation biennially for a registration card and identification marker for each power unit it operates in this State. For issuing each registration card and identification marker, a fee of eight dollars must be paid to the department upon application. For a registration card and identification marker issued during the second year of the biennial period, a fee of four dollars must be paid to the department. A person violating this section, upon conviction, must be punished as provided in Section 12-31-630. (B) No card or marker may be issued by the department until the fee provided in this section is paid. Thirty percent of the fees provided by this section must be credited to the State Highway Fund. The remaining portion of the fees must be deposited to the credit of the general fund of the State."

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SECTION 183. Section 12-31-260 of the 1976 Code is amended to read:

"Section 12-31-260. The registration cards and markers provided for must be issued for the period beginning April first each biennium and are valid until March thirty-first of the biennium. Registration cards and markers that expire September 30, 1992, are extended until March 31, 1993. Beginning October 1, 1992, the South Carolina Department of Revenue and Taxation shall issue biennial registration cards and markers that expire March 31, 1995. All identification markers remain the property of the State."

Name changed

SECTION 184. Section 12-31-270 of the 1976 Code is amended to read:

"Section 12-31-270. The registration card shall be carried in the vehicle for which it was issued at all times when the vehicle is in this State. The identification marker shall be attached or affixed to the vehicle in the place and manner prescribed by the Department of Revenue and Taxation so that it is clearly displayed at all times, and it shall at all times be kept clearly legible."

Name changed

SECTION 185. Section 12-31-280 of the 1976 Code is amended to read:

"Section 12-31-280. In addition to the penalties herein provided, the Department of Revenue and Taxation may for good cause suspend or revoke any registration card or identification marker issued pursuant to this chapter and, thereupon, shall immediately notify the Department of Public Safety."

Name changed

SECTION 186. Section 12-31-420 of the 1976 Code is amended to read:

"Section 12-31-420. The amount of tax due must be calculated upon the amount of gasoline or other motor fuel used by the motor carrier in its operation within this State during the reporting period. The Department of Revenue and Taxation shall develop forms to reflect the tax due in accordance with nationally recognized standards."

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SECTION 187. Section 12-31-610 of the 1976 Code is amended to read:

"Section 12-31-610. Whenever it is discovered that any person has failed to pay the taxes, penalties, or interest, or any part thereof due pursuant to this chapter, the South Carolina Department of Revenue and Taxation is hereby authorized to make an assessment with respect thereto and there shall be added to such assessment a penalty of twenty-five per cent thereof and interest at the rate of one half of one per cent per month or fraction of a month from the time the said tax, penalty, or interest became due until paid."

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SECTION 188. Section 12-31-620 of the 1976 Code is amended to read:

"Section 12-31-620. Should any motor carrier fail, neglect, or refuse to file the report or to pay the tax due thereon within thirty days after the date for the filing of such report and the payment of the tax as provided in this chapter, the South Carolina Department of Revenue and Taxation shall calculate the tax on the basis of the best information available to it and shall assess the tax, together with penalty and interest above provided and, in addition, the penalty provided by Section 12-31-630."

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SECTION 189. Section 12-31-640 of the 1976 Code is amended to read:

"Section 12-31-640. Any person who operates or causes to be operated on any highway in this State any motor vehicle that does not carry a registration card as required by this chapter, or any motor vehicle that does not display, in the manner prescribed by this chapter or by the Department of Revenue and Taxation, the identification marker required by this chapter, shall be guilty of a misdemeanor and, upon conviction, shall be punished by a fine of not more than one hundred dollars. Each day's operation in violation of any provision of this section shall constitute a separate offense."

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SECTION 190. Section 12-33-70 of the 1976 Code is amended to read:

"Section 12-33-70. The Department of Revenue and Taxation may from time to time make such reasonable regulations, not inconsistent with Chapter 3, Chapter 7, and Article 3 of Chapter 13, all of Title 61, or with the general laws of the State, as the department shall deem necessary to carry out and enforce any other provisions of law relating to the enforcement, collection and payment of the license taxes provided in Chapter 3, Chapter 7, and Article 3 of Chapter 13, all of Title 61 and this chapter and to prevent the evasion of such provisions and the failure or refusal of any person subject thereto to pay such taxes. The department may from time to time alter, repeal or amend such regulations or any of them. Such regulations shall be filed and published as provided for in Sections 1-1-210 to 1-1-240 and shall have the force and effect of law as provided in such sections. The department shall give additional notice thereof to all licensees in such manner as it may deem proper. The wilful violation of any rule or regulation made under the provisions of this section and having the force and effect of law shall constitute a violation of Chapter 3, Chapter 7, and Article 3 of Chapter 13, all of Title 61."

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SECTION 191. Section 12-33-420 of the 1976 Code is amended to read:

"Section 12-33-420. Every licensed wholesaler shall pay an additional tax of fifty-six cents on each standard case of alcoholic liquors sold. The tax shall be paid to and collected by the Department of Revenue and Taxation in the same manner and with like penalties as provided in Sections 12-33-460 and 12-33-470. The proceeds of the tax shall be deposited into the State Treasury to the credit of the state's general funds, and shall not be subject to the provisions of Section 12-33-30, as amended, relating to the distribution of alcoholic liquor revenue to counties and municipalities."

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SECTION 192. Section 12-33-480 of the 1976 Code is amended to read:

"Section 12-33-480. The tax levied in Sections 12-33-410 and 12-33-460 shall be due and payable on or before the twentieth day of the month next succeeding the month in which the tax accrues. On or before the twentieth day of each month every person on whom the tax is levied or imposed by Sections 12-33-410 and 12-33-460 shall render to the department, on a form prescribed by it, a statement showing the number of cases of alcoholic liquors sold for the next preceding month, together with such other information as the department may require. At the same time the report is filed, the person shall pay to the department the amount of taxes due. The taxes provided in Sections 12-33-410 and 12-33-460 constitute a debt payable to the State by the persons against whom they are charged and all the taxes, penalties, and assessments constitute a first lien upon all property of such persons. The taxes, penalties, or interest in this section must be assessed and collected in the same manner and with like effect as other taxes are assessed and collected by the Department of Revenue and Taxation. A return is considered filed on time if it is mailed and postmarked on or before the date it is required by law to be filed. Any person failing to file a return required by this section must be assessed a penalty of not more than one thousand dollars which must be assessed and collected in the same manner and with like effect as other taxes collected by the Department of Revenue and Taxation. Any person required by this section to pay any tax and who fails to do so within the time allotted shall pay, in addition to the tax, a penalty of twenty-five percent of the tax and interest at one half of one percent per month or fraction of a month from the date the tax was originally due to the date of the payment of the tax and penalty. The Department of Revenue and Taxation may in its discretion waive or reduce the penalty or interest or any part thereof prescribed in this section. The provisions of Section 12-33-450 shall determine the payment of taxes for the month of June."

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SECTION 193. Section 12-33-485 of the 1976 Code is amended to read:

"Section 12-33-485. When a return required by this chapter is filed and the taxes shown due on the return are paid in full on or before the final due date, including any date to which the time for making the return and paying the tax has been extended by the Department of Revenue and Taxation, the person must be allowed a discount equal to one percent of the taxes shown to be due by the return. In no case shall any discount be allowed if either the return or the tax thereon is received by the department after the date due, or after the expiration of any extension granted by the department. The discount permitted a person under this section shall not exceed forty thousand dollars during any one fiscal year."

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SECTION 194. Section 12-33-620 of the 1976 Code is amended to read:

"Section 12-33-620. The officer discovering the mixture subject to tax under Section 12-33-610 shall notify, in writing, the Department of Revenue and Taxation, advising it of the quantity discovered, together with the name and address of the person liable therefor. The department shall send by registered mail duplicate notices to the officer and the person liable for the tax giving the amount due and allowing ten days from the date of receipt of such notice for the payment of such tax."

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SECTION 195. Section 12-33-630 of the 1976 Code is amended to read:

"Section 12-33-630. After the expiration of the ten-day notice provided for by Section 12-33-620, if the tax remains unpaid, the amount of such tax shall be deemed a debt to the State by the person liable therefor and shall be a lien upon all property of such person in this State. The Department of Revenue and Taxation shall issue a warrant under its hand and official seal, directing any duly authorized agent of the department to proceed to the levy and collection of the tax and costs in the same manner and with like effect as provided for by Sections 12-53-10 to 12-53-60."

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SECTION 196. Section 12-36-1370 of the 1976 Code is amended to read:

"Section 12-36-1370. (A) It is presumed that tangible personal property sold by any person for delivery in this State is sold for storage, use, or other consumption in this State, unless the seller takes from the purchaser a certificate, signed by and bearing the name and address of the purchaser, to the effect that the purchase was for resale. (B) It is also presumed that tangible personal property received in this State by its purchaser was purchased for storage, use, or other consumption in this State."

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SECTION 197. Section 12-36-1710(G) of the 1976 Code is amended to read:

"(G) The Department of Revenue and Taxation and the Division of Aeronautics of the Department of Commerce may not issue a license or transfer of title without first procuring from the Department of Revenue and Taxation information showing that the excise tax has been collected. The Department of Natural Resources may not license any boat or register any motor without first procuring from the Department of Revenue and Taxation information showing that the excise tax has been collected."

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SECTION 198. Section 12-36-2120(15) of the 1976 Code is amended to read:

"(15) gasoline or other motor vehicle fuels taxed at the same rate as gasoline, fuels used in farm machinery, farm tractors, and commercial fishing vessels, and clean alternative transportation fuels as defined in regulation by the South Carolina Department of Revenue and Taxation as defined by the State Energy Office. Gasoline used in aircraft is not exempted by this item;"

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SECTION 199. Section 12-36-2660 of the 1976 Code is amended to read:

"Section 12-36-2660. The Department of Revenue and Taxation shall administer and enforce the provisions of this chapter."

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SECTION 200. Section 12-37-220 of the 1976 Code is amended to read:

"Section 12-37-220. (A) Pursuant to the provisions of Section 3 of Article X of the State Constitution, there shall be exempt from ad valorem taxation: (1) all property of the State, counties, municipalities, school districts, Water and Sewer Authorities and other political subdivisions, if the property is used exclusively for public purposes, and it shall be the duty of the Department of Revenue and Taxation and county assessor to determine whether such property is used exclusively for public purposes; (2) all property of all schools, colleges, and other institutions of learning and all charitable institutions in the nature of hospitals and institutions caring for the infirmed, the handicapped, the aged, children and indigent persons, except where the profits of such institutions are applied to private use; (3) all property of all public libraries, churches, parsonages, and burying grounds; (4) all property of all charitable trusts and foundations used exclusively for charitable and public purposes; (5) all household goods and furniture used in the home of the owner of such goods and furniture, such to include built-in equipment such as ranges, dishwashers and disposals, but this exemption shall not apply to household goods used in hotels, rooming houses, apartments, or other places of business; (6) all inventories of manufacturers, except manufactured articles which have been offered for sale at retail or which have been available for sale at retail. Fuel, including but not limited to uranium, special nuclear material, nuclear fuel, fossil fuel, coal, cellulose, wood or solid, liquid or gaseous hydrocarbons, held by a public utility, an affiliated interest of such public utility as defined in Section 58-27-2090 or a subsidiary of such public utility, or held by a corporation, entity or trust for the use and benefit of such public utility under orders or regulations of the Public Service Commission, shall be deemed to be inventories of manufacturers; (7) all new manufacturing establishments located in any of the counties of this State after July 1, 1977, for five years from the time of establishment and all additions to the existing manufacturing establishments located in any of the counties of this State for five years from the time each such addition is made if the cost of such addition is fifty thousand dollars or more. Such additions shall include additional machinery and equipment installed in the plant. Provided, however, that the exemptions authorized in this item for manufacturing establishments, and additions thereto, shall not include exemptions from school taxes or municipal taxes but shall include only county taxes. Provided, further, that all manufacturing establishments and all additions to existing manufacturing establishments exempt under statutes in effect February 28, 1978, shall be allowed their exemptions provided for by statute until such exemptions expire; (8) all facilities or equipment of industrial plants which are designed for the elimination, mitigation, prevention, treatment, abatement, or control of water, air, or noise pollution, both internal and external, required by the state or federal government and used in the conduct of their business. At the request of the Department of Revenue and Taxation the Department of Health and Environmental Control shall investigate the property of any manufacturer or company, eligible for the exemption to determine the portion of the property that qualifies as pollution control property. Upon investigation of the property, the Department of Health and Environmental Control shall furnish the Department of Revenue and Taxation with a detailed listing of the property that qualifies as pollution control property. For equipment that serves a dual purpose of production and pollution control, the value eligible for the ad valorem exemption is the difference in cost between this equipment and equipment of similar production capacity or capability without the ability to control pollution; (9) a homestead exemption for persons sixty-five years of age and older, for persons permanently and totally disabled and for blind persons in an amount to be determined by the General Assembly of the fair market value of the homestead under conditions prescribed by the General Assembly by general law; (10) intangible personal property. The exemptions provided in items (3) and (4) for real property shall not extend beyond the buildings and premises actually occupied by the owners of such real property. (B) In addition to the exemptions provided in subsection A the following classes of property shall be exempt from ad valorem taxation subject to the provisions of Section 12-3-145: (1) The dwelling house in which he resides and a lot not to exceed one acre of land owned in fee or for life, or jointly with a spouse, by any veteran who is one hundred percent permanently and totally disabled from a service-connected disability, if the veteran files a certificate signed by the county service officer of the total and permanent disability with the State Department of Revenue and Taxation. The exemption is allowed the surviving spouse of the veteran and is also allowed to the surviving spouse of a serviceman killed in action in the line of duty who owned the lot and dwelling house in fee or for life, or jointly with his spouse, so long as the spouse does not remarry, resides in the dwelling, and obtains by devise the fee or a life estate in the dwelling. A surviving spouse who disposes of the exempt dwelling and acquires another residence in this State for use as a dwelling house with a value no greater than one and one-half times the fair market value of the exempt dwelling may apply for and receive the exemption on the newly acquired dwelling, but no subsequent dwelling of a surviving spouse is eligible for exemption under this item. The spouse shall inform the Department of Revenue and Taxation of the change in address of the dwelling. The dwelling house is defined as a person's legal residence. (2) The dwelling house in which he resides and a lot not to exceed one acre of land owned in fee or for life, or jointly with his or her spouse, by a paraplegic or hemiplegic person, is exempt from all property taxation provided the person furnishes satisfactory proof of his disability to the State Department of Revenue and Taxation. The exemption is allowed to the surviving spouse of the person so long as the spouse does not remarry, resides in the dwelling, and obtains by devise the fee or a life estate in the dwelling. The dwelling house is defined as the person's legal residence. For purposes of this item, a hemiplegic person is a person who has paralysis of one lateral half of the body resulting from injury to the motor centers of the brain. (3) One personal motor vehicle owned or leased by any disabled veteran designated by the veteran for which special license tags have been issued by the Department of Revenue and Taxation under the provisions of Sections 56-3-1110 to 56-3-1130 or, in lieu of the license, if the veteran has a certificate signed by the county service officer or the Veterans Administration of the total and permanent disability which must be filed with the Department of Revenue and Taxation. (4) All property of any kind of a nonprofit corporation created for the purpose of providing water supply or sewage disposal, or a combination of such services, organized pursuant to Sections 33-35-10 and 33-35-170. (5) All property of the American Legion, the Veterans of Foreign Wars, the Spanish American War Veterans, the Disabled American Veterans, and Fleet Reserve Association or any similar Veterans Organization chartered by the Congress of the United States, whether belonging to the department or to any of the Posts in this State when used exclusively for the purpose of such organization and not used for any purpose other than club rooms, offices, meeting places or other activities directly in keeping with the policy stated in the National Constitution of such organization, and such property is devoted entirely to its own uses and not held for `pecuniary profit'. For the purposes of this item `pecuniary profit' refers to income received from the sale of alcoholic beverages to persons other than bona fide members and their bona fide guests, or any income, any part of which inures to the benefit of any private individual. Where any structure or parcel of land is used partly for the purposes of such organization and partly for such pecuniary profits, the area for pecuniary profits shall be assessed separately and that portion shall be taxed. (6) All property owned and used or occupied by any Young Women's Christian Association, Young Men's Christian Association or the Salvation Army in this State and used for the purpose of or in support of such organizations but the exemption herein provided shall not apply to such portions of any such property rented for purposes not related to the functions of the organization. (7) All property owned and used or occupied by The Boy's or Girl's Scouts of America and used exclusively for the purposes of those organizations. (8) Properties of whatever nature or kind owned within the State and used or occupied by the Palmetto Junior Homemakers Association, the New Homemakers of South Carolina, the South Carolina Association of Future Farmers of America and the New Farmers of South Carolina, so long as such properties are used exclusively to promote vocational education or agriculture, better business methods and more effective organization for farming or to encourage thrift or provide recreation for persons studying agriculture or home economics in the public schools. (9) All wearing apparel of the person required to make a return and of the family of such person. (10) Notwithstanding any other provisions of law, the property of telephone companies and rural telephone cooperatives operating in this State used in providing rural telephone service, which was exempt from property taxation as of December 31, 1973, shall be exempt from such property taxation; provided, however, that the amount of property subject to ad valorem taxation of any such company or cooperative in any tax district shall not be less than the net amount to which the tax millage was applied for the year ending December 31, 1973. Any property in any tax district added after December 31, 1973, shall likewise be exempt from property taxation in the proportion that the exempt property of such company or cooperative as of December 31, 1973, in that tax district was to the total property of such company or cooperative as of December 31, 1973, in that tax district. (11) All property of nonprofit housing corporations devoted exclusively to providing below-cost housing for the aged or for handicapped persons or for both aged and handicapped persons as authorized by Section 202 of the Housing Act of 1959 and regulated by regulations that appear in the Federal Register, 24 CFR Part 885. The reference date of the Housing Act of 1959 is as provided in Section 12-7-20(11). (12) The property of any fraternal society, corporation or association, when the property is used primarily for the holding of its meetings and the conduct of its business and no profit or benefit therefrom shall inure to the benefit of any private stockholders or individuals. (13) All agricultural products owned by the producer in this State. (14) All farm machinery and equipment including self-propelled farm machinery and equipment except for motor vehicles licensed for use on the highways. For the purpose of this section `self-propelled farm machinery and equipment' means farm machinery or equipment which contains within itself the means for its own locomotion. For purposes of this item, farm equipment includes greenhouses. (15) All livestock and live poultry. (16)(a) The property of any religious, charitable, eleemosynary, educational, or literary society, corporation, or other association, when the property is used by it primarily for the holding of its meetings and the conduct of the business of the society, corporation, or association and no profit or benefit therefrom inures to the benefit of any private stockholder or individual. (b) The property of any religious, charitable, or eleemosynary society, corporation, or other association when the property is acquired for the purpose of building or renovating residential structures on it for not-for-profit sale to economically disadvantaged persons, but this exemption may not be claimed for more than five tax years on a single property. Further, the total properties for which the religious, charitable, or eleemosynary society, corporation, or other association may claim this exemption in accordance with this paragraph may not exceed fifteen acres per county within the State. (17) Personal property in transit with `no situs' status as defined in Article 7 of Chapter 37 of Title 12 and subject to the record keeping requirements and penalties prescribed in that article shall not be subject to ad valorem taxation. (18) Real property leased on a nonprofit basis, to a state agency, county, municipality or other political subdivision so long as it is used for a general public purpose; provided, however, this exemption shall not apply to property used for office space or warehousing. (19) All property owned by Volunteer Fire Departments and Rescue Squads used exclusively for the purposes of such departments and squads. (20) All property of nonprofit museums which is used exclusively for such purpose. (21) All property leased to and operated by the South Carolina Public Service Authority for the generation or transmission of electric power shall be deemed for all tax purposes to be property of the Authority and exempt from ad valorem taxes. (22) All community owned recreation facilities opened to the general public and operated on a nonprofit basis. (23) Notwithstanding any other provision of law, property heretofore exempt from ad valorem taxation by reason of the imposition upon such property or the owner of such property of a tax other than an ad valorem tax pursuant to the provisions of Section 12-11-30, Section 12-13-50 or Section 12-21-1080 shall continue to be entitled to such exemption. (24) All property of nonprofit or eleemosynary community theater companies, symphony orchestras, county and community arts councils and commissions and other such companies, which is used exclusively for the promotion of the arts. (25) All personal property loaned or leased on a nonprofit basis to a state agency, county, municipality, or other political subdivision, or to an organization exempt from federal income tax under Internal Revenue Code Section 501 through 514 as defined in item (11) of Section 12-7-20, for at least thirty days during the tax year, so long as such personal property is used solely for the purpose of public display and not for the use of such state agency, county, municipality, or other political subdivision, or exempt organization. (26) All personal motor vehicles owned by recipients of the Medal of Honor for which special license tags have been issued by the Department of Revenue and Taxation under the provisions of Article 16 of Chapter 3 of Title 56 shall be exempt from state, county, and municipal taxes. (27) All personal motor vehicles, owned or issued either solely or jointly by persons required to use wheelchairs, for which special license tags have been issued by the Department of Revenue and Taxation under the provisions of Section 56-3-1910, are exempt from state, county, and municipal taxes. (28) All carnival equipment owned, leased, or used by a foreign corporation or other nonresident of this State, not physically present within State for an aggregate of more than six months of the tax year, and having paid an ad valorem or like tax in at least one other state. (29) One personal motor vehicle or truck, not exceeding three-quarter ton, owned or leased by and licensed and registered in the name of any member or former member of the armed forces who was a prisoner of war (POW) in World War I, World War II, the Korean Conflict, or the Vietnam Conflict and who is a legal resident of this State, for which motor vehicle or truck a special tag has been issued by the Department of Revenue and Taxation in accordance with the provisions of Sections 56-3-1150 and 56-3-1160, is exempt from state, county, and municipal taxes. This exemption also extends to the surviving spouse of a qualified former POW for the lifetime or until the remarriage of the surviving spouse. (30) All inventories. (31) All real property of churches which extends beyond the buildings and premises actually occupied by the churches which own the real property if no profit or benefit from any operation on the churches' real property inures to the benefit of any private stockholder or individual and no income producing ventures are located on the churches' real property. This exemption does not change any exemption provided for churches or other entities in item (3) of subsection A of this section and item (c), Section 3 of Article X of the Constitution of this State but is an additional exemption for churches as provided in this item. (32) All new corporate headquarters, corporate office facilities, distribution facilities, and all additions to existing corporate headquarters, corporate office facilities, or distribution facilities located in South Carolina, established or constructed, or placed in service, after June 27, 1988, are exempt from nonschool county ad valorem taxes for a period of five years from the time of establishment, construction, or being placed in service if the cost of the new construction or additions is fifty thousand dollars or more and seventy-five or more new jobs which are full-time are created in South Carolina. For the purpose of this exemption, the term: (1) `new job' means any job created by an employer in South Carolina at the time a new facility or an expansion is initially staffed, but does not include a job created when an employee is shifted from an existing South Carolina location to work in a new or expanded facility; (2) `full-time' means a job requiring a minimum of thirty-five hours of an employee's time a week for the entire normal year of company operations or a job requiring a minimum of thirty-five hours of an employee's time for a week for a year in which the employee was initially hired for or transferred to the South Carolina corporate headquarters, corporate office facility, or distribution facility and worked at a rented facility pending construction of a corporate headquarters, corporate office facility, or distribution facility; (3) `corporate headquarters' means the location where corporate staff members or employees are domiciled and employed, and where the majority of the company's financial, personnel, legal, planning, or other business functions are handled either on a regional or national basis and must be the sole such corporate headquarters within the region or nation; (4) `staff employee' or `staff member' means executive, administrative, or professional worker. At least eighty percent of an executive employee's business functions must involve the management of the enterprise and directing the work of at least two employees. An executive employee has the authority to hire and fire or has the authority to make recommendations related to hiring, firing, advancement, and promotion decisions, and an executive employee must customarily exercise discretionary powers. An administrative employee is an employee who is not involved in manual work and whose work is directly related to management policies or general business operations. An administrative employee must customarily exercise discretion and independent judgment. A professional employee is an employee whose primary duty is work requiring knowledge of an advanced type in a field of science or learning. This knowledge is characterized by a prolonged course of specialized study. The work must be original and creative in nature, and the work cannot be standardized over a specific period of time. The work must require consistent exercise of discretion; (5) `region' or `regional' means a geographic area comprised of either: (a) at least five states, including South Carolina, or (b) two or more states, including South Carolina, if the entire business operations of the corporation are performed within fewer than five states; (6) `corporate office facility' means the location where corporate managerial, professional, technical, and administrative personnel are domiciled and employed, and where corporate financial, personnel, legal, technical, support services, and other business functions are handled. Support services include, but are not limited to, claims processing, data entry, word processing, sales order processing, and telemarketing; (7) `distribution facility' means an establishment where shipments of tangible personal property are processed for delivery to customers, but the term `distribution facility' does not include an establishment which operates as a location where retail sales of tangible personal property are made to customers. A distribution facility includes establishments which process customer sales orders by mail, telephone, or electronic means, if the establishment also processes shipments of tangible personal property to customers. The terms `retail sale', and `tangible personal property', for purposes of this definition, have those meanings as contained in Chapter 35 of Title 12. Certification of the required investment and the number of new jobs which are full-time and which are created must be provided by the South Carolina Department of Revenue and Taxation to the appropriate local tax officials. (33) All personal property of an air carrier including aircraft used in operating an air carrier hub terminal facility in this State for a period of ten consecutive years from the date of qualification, if its qualifications are maintained. An air carrier hub terminal facility is defined in Section 55-11-500. (34) The facilities of all new enterprises engaged in research and development activities located in any of the counties of this State, and all additions valued at fifty thousand dollars or more to existing facilities of enterprises engaged in research and development are exempt from ad valorem taxation in the same manner and to the same extent as the exemption allowed pursuant to item (7) of subsection A of Section 12-37-220. For purposes of this section, facilities of enterprises engaged in research and development activities are facilities devoted directly and exclusively to research and development in the experimental or laboratory sense for new products, new uses for existing products, or for improving existing products. To be eligible for the exemption allowed by this section, the facility must be a separate facility devoted exclusively to research and development as defined in this section. The exemption does not include facilities used in connection with efficiency surveys, management studies, consumer surveys, economic surveys, advertising, promotion, or research in connection with literary, historical, or similar projects."

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SECTION 201. Section 12-37-380 of the 1976 Code is amended to read:

"Section 12-37-380. Upon receipt of such report from the Commissioner of Agriculture showing failure to arrive at a reciprocal agreement with any state and all the facts pertinent thereto, the Governor, by executive order, shall authorize the South Carolina Department of Revenue and Taxation to collect such taxes and licenses in this State as are levied and collected in such other state failing and refusing to reciprocate, if any, by summarily issuing an execution against the person who shall be liable and does not pay such equivalent tax. Such execution shall be directed to any and all levying officers of this State who shall have authority to levy and collect such execution."

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SECTION 202. Section 12-37-970 of the 1976 Code is amended to read:

"Section 12-37-970. The assessment for property taxation of merchants' inventories, equipment, furniture and fixtures, and manufacturers' real and tangible personal property, and the machinery, equipment, furniture and fixtures of all other taxpayers required to file returns with the South Carolina Department of Revenue and Taxation for purposes of assessment for property taxation, must be determined by the department from property tax returns submitted by the taxpayers to the department on or before the last day of the fourth month after the close of the accounting period regularly employed by the taxpayer for income tax purposes in accordance with Chapter 7 of this title. The department by regulation shall prescribe the form of return required by this section, the information to be contained in it, and the manner in which the returns must be submitted. Every taxpayer required to make return to the department of property for assessment for property taxation must make the return to the department not less than once each calendar year. Whenever by a change of accounting period, or otherwise, more than one accounting period ends within any one calendar year, the taxpayer must make one such return within the prescribed time for filing following the end of each of the accounting periods and the department shall determine the assessment from the return setting forth the greatest value. When property required to be returned as herein provided is sold after the end of the seller's accounting year and before January first next ensuing and when the purchaser's accounting year ends after the seller's and before January first next ensuing, the property must be returned by the seller as of the end of his accounting period. The purchaser is not required to list and return the property as of the close of his accounting period during the calendar year of sale. The seller and the purchaser are jointly and singularly liable for the tax that is due and payable by reason of this provision. The provision of this section does not apply to motor vehicles licensed for use on public highways. When property required to be returned as provided in this section is sold before the end of the seller's accounting year and before January first next ensuing and when the purchaser's accounting year ends before the date of purchase and before January first next ensuing, the property must be listed and returned by the taxpayer holding title as of December thirty-first and is liable for the tax for the ensuing year. The Department of Revenue and Taxation shall forward the assessments prepared as a result of the returns submitted pursuant to this section to the appropriate local taxing authorities no later than August fifteenth of the applicable tax year."

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SECTION 203. Section 12-37-975 of the 1976 Code is amended to read:

"Section 12-37-975. The Department of Revenue and Taxation may permit any person to substitute an amended return for the original return up to the last day prescribed for filing the return, including any extension of time granted by the department. The department in its discretion may accept or reject an amended return filed after the time prescribed for filing the return. An amended return may not operate to start or extend the limitation period for assessment and collection of taxes."

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SECTION 204. Section 12-37-1120 of the 1976 Code is amended to read:

"Section 12-37-1120. All property claimed to be `no situs' under this article shall be designated as being `in transit' upon the books and records of the warehouse wherein it is located, which books and records of the warehouse shall contain a full, true and correct inventory of all such property. The books and records of any such warehouse with reference to any such `in transit' property shall be at all times open to the inspection of all taxing authorities of this State and of any political subdivision thereof. Any person making claim to `no situs' status on any property as provided for by this article shall determine the percentage of amount of `no situs' property by dividing the total property shipped during the entire latest period located in South Carolina, not exceeding thirty-six months, into the total property shipped outside the State of South Carolina during the same period. The percentage determined in accordance with this section shall be applied to the inventory on hand on the last day of the accounting period of the person to determine the amount of `no situs' property. Any person making claim to `no situs' status of any property under this article shall do so in the form and manner prescribed by the South Carolina Department of Revenue and Taxation and all such claims shall be accompanied by a certification of the warehouseman as to the percentage used."

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SECTION 205. Section 12-37-1130 of the 1976 Code is amended to read:

"Section 12-37-1130. If any person shall wilfully deliver any statement to the South Carolina Department of Revenue and Taxation concerning `no situs' property containing a false statement of a material fact, whether it be an owner, shipper, his agent or a storage or warehouseman or his agent, he shall be guilty of a misdemeanor and upon conviction shall be punished by a fine of not less than one hundred dollars nor more than five hundred dollars, or by imprisonment of not less than ten days nor more than six months."

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SECTION 206. Section 12-37-1410 of the 1976 Code is amended to read:

"Section 12-37-1410. The South Carolina Department of Revenue and Taxation is hereby directed to adjust the formula used to assess merchant's inventories and merchant's equipment, furniture, and fixtures, so that the result in assessment will be reduced to eighteen percent the first year and to be reduced ratably over a period of the next two years to arrive at a fourteen percent assessment ratio."

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SECTION 207. Section 12-37-1420 of the 1976 Code is amended to read:

"Section 12-37-1420. The Department of Revenue and Taxation shall fix the value of the inventories, machinery, equipment, furniture, and fixtures for each year, and they shall certify such valuation to the several county auditors who shall place it on their records as the value of such property for taxation. Nothing herein shall be construed to affect the provisions of Section 12-37-1320."

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SECTION 208. Section 12-37-1610 of the 1976 Code is amended to read:

"Section 12-37-1610. The President or designated agent of every railroad company, whose track or roadbed, or any part thereof, is located in this State, shall annually, on or before the fifteenth day of the fourth month, following the close of the company's accounting period, file a return to the South Carolina Department of Revenue and Taxation, under oath, on forms prescribed by the department. Such company shall also file a duplicate copy of the annual report to the Interstate Commerce Commission of the United States Government or a duplicate copy of the annual report required by the South Carolina Public Service Commission and any other report the Department of Revenue and Taxation may require that shall accurately detail all real and personal property of the company within and without this State."

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SECTION 209. Section 12-37-2110 of the 1976 Code is amended to read:

"Section 12-37-2110. As used in this article, the following words shall have the following meanings: (a) `Company' shall be deemed and construed to mean any person, copartnership, association, corporation, or syndicate that may own or operate, or be engaged in operating, furnishing, or leasing cars, as defined and described in this section, whether formed or organized under the laws of this State or any other State or territory. (b) `Private car' includes a passenger car, sleeping car, dining car, express car, refrigerator car, oil or tank car, horse or stock car, fruit car, or any car designed for the carrying of a special commodity, operated upon the railroads in this State. `Private car' also includes any passenger train car, locomotive, or other equipment operated on the railroads in this State and owned, used or leased by the National Railroad Passenger Corporation, created under the Rail Passenger Service Act of 1970 (Public Law 91-518, 91st Congress) or any successor in interest other than a railroad company. `Private car' does not include freight train or passenger train cars owned by railroad companies which are used or subject to use under the ordinary per diem. (c) `Commission' or `Department' means the South Carolina Department of Revenue and Taxation."

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SECTION 210. Section 12-37-2410(d) of the 1976 Code is amended to read:

"(d) `Commission' or 'Department' means the South Carolina Department of Revenue and Taxation."

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SECTION 211. Section 12-37-2650 of the 1976 Code is amended to read:

"Section 12-37-2650. The auditor shall prepare a tax notice of all vehicles owned by the same person and licensed at the same time. A notice must be in four parts and must describe the motor vehicle by name, model, and identification number. The notice must set forth the assessed value of the vehicle, the millage, the taxes due on each vehicle, and the license period or tax year. The notice must be delivered to the county treasurer and it is the treasurer's responsibility to collect or receive payment of the taxes. One copy of the notice must be in the form of a bill or statement for the taxes due on the motor vehicle and, when practical, the treasurer shall mail that copy to the owner or person having control of the vehicle. When the tax is paid, the treasurer shall issue the taxpayer two copies of the paid receipt. One copy must be delivered by the taxpayer to the Department of Revenue and Taxation with the application for the motor vehicle license and the other copy must be retained by the treasurer. The auditor shall maintain a separate duplicate for motor vehicles. No license may be issued without the receipt being attached to the application or a copy of the notification required by Section 12-37-2610 but the county treasurer may, by other means satisfactory to the department, transmit evidence of payment of the tax which must be accepted as evidence of payment. Motor vehicles registered under the International Reciprocity Plan may pay ad valorem property taxes on a semiannual basis, and a proportional receipt must be issued by the treasurer subject to penalties in Section 12-37-2730. The treasurer, tax collector, or other official charged with the collection of ad valorem property taxes in each county may delegate the collection of motor vehicle taxes to banks or banking institutions, if each institution assigns, hypothecates, or pledges to the county, as security for the collection, federal funds or federal, state, or municipal securities in an amount adequate to prevent any loss to the county from any cause. Each institution shall remit the taxes collected daily to the county official charged with the collections. The receipt given to the taxpayer, in addition to the information required in this section and by Section 12-45-70, must contain the name and office of the treasurer or tax collector of the county and must also show the name of the banking institution to which payment was made. The county official charged with the collection of taxes shall send a list of the institutions collecting the taxes to the Department of Revenue and Taxation. Each institution shall certify to the department that the taxes have been paid, and the department is authorized to accept certification in lieu of the tax receipt given to the taxpayer if certification contains information required by this section. Tax bills (notices) for county assessed personal property valued in accordance with applicable Department of Revenue and Taxation regulations must include notification of the taxpayer's appeal rights, to include a minimum amount of information of how the taxpayer should file his appeal, to whom, and within what time period."

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SECTION 212. Section 12-37-2660 of the 1976 Code is amended to read:

"Section 12-37-2660. The Department of Revenue and Taxation shall furnish the auditor of each county a listing of license registration applications to be mailed to the owners of motor vehicles in the respective counties. The listings shall be furnished the auditor as soon as possible but no later than sixty days before the applications are mailed by the department to vehicle owners. Listings shall be in the form of computer tapes or printouts."

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SECTION 213. Section 12-37-2670 of the 1976 Code is amended to read:

"Section 12-37-2670. No license shall be issued by the Department of Revenue and Taxation for a period in excess of twelve months. If a license is transferred by the department from one vehicle to another, no tax shall be levied upon the vehicle to which the license is transferred until the license has expired."

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SECTION 214. Section 12-37-2680 of the 1976 Code is amended to read:

"Section 12-37-2680. The assessed value of the vehicle shall be determined as of the first day of the month preceding that in which the license is issued. The assessed values shall be published in guides or manuals by the South Carolina Department of Revenue and Taxation and provided to the auditor of each county as often as may be necessary to provide for current values. When the value of any vehicle is not set forth in the guide or manual the auditor shall determine the value from other available information. Any person aggrieved by the valuation of his motor vehicle may appeal to the South Carolina Department of Revenue and Taxation and the department may increase, decrease or affirm the value so determined."

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SECTION 215. Section 12-37-2725 of the 1976 Code is amended to read:

"Section 12-37-2725. When the title to a licensed vehicle is transferred, the license plate and registration certificate issued the transferor may be returned for cancellation. The license plate and registration certificate must be delivered to the auditor of the county of the vehicle's registration and tax payment. A request for cancellation must be made in writing to the auditor upon forms approved by the Department of Revenue and Taxation. The auditor, upon receipt of the license plate, registration certificate, and the request for cancellation, shall order and the treasurer shall issue a refund of property taxes paid by the transferor on the vehicle. The amount of the refund is that proportion of the tax paid that is equal to that proportion of the complete months remaining on the license plate and registration certificate that is being canceled to its whole license and registration period. The auditor shall, within five days thereafter, deliver the license plate, registration certificate, and the written request for cancellation to the Department of Revenue and Taxation. Upon receipt thereof, the Department of Revenue and Taxation shall cancel the license plate and registration certificate and may not reissue the same."

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SECTION 216. Section 12-37-2727 of the 1976 Code is amended to read:

"Section 12-37-2727. The provisions of Section 12-37-2750 further apply to license plates and registration certificates issued and unassigned by the Department of Revenue and Taxation to a motor vehicle between September 4, 1984, and April 29, 1985. In the event an issued and unassigned license plate or registration certificate was lost, destroyed, or delivered to the Department of Revenue and Taxation, the owner shall present proof thereof to the county auditor along with the request for cancellation. The auditor, upon receipt of the cancellation request and the license plate, registration certificate, or the proof of loss of the same, must order the refund of the tax. The auditor must forward to the Department of Revenue and Taxation the request for cancellation, the license plate and the registration certificate, or the proof of the same being lost, destroyed, or delivered to the department. The department upon receipt thereof shall cancel the license plate and registration."

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SECTION 217. Section 12-39-180 of the 1976 Code is amended to read:

"Section 12-39-180. Each county auditor, after receiving from the Comptroller General and from such other officers and authorities as are legally empowered to determine the rate or amount of taxes to be levied for the various purposes authorized by law statements of the rates and sums to be levied for the current year, shall forthwith proceed to determine the sums to be levied upon each tract and lot of real property and upon the amount of personal property, monies, and credits listed in his county in the name of each person, which must be assessed equally on all real and personal property subject to such taxes and set down in one or more columns in the manner and form as the Comptroller General shall prescribe. The Department of Revenue and Taxation or the county auditor shall place a minimum assessment of at least twenty dollars on all property that generates a tax bill."

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SECTION 218. Section 12-43-210 of the 1976 Code is amended to read:

"Section 12-43-210. (A) All property must be assessed uniformly and equitably throughout the State. The South Carolina Department of Revenue and Taxation shall promulgate regulations to ensure equalization which must be adhered to by all assessing officials in the State. (B) No reassessment program may be implemented in a county unless all real property in the county, including real property classified as manufacturing property, is reassessed in the same year."

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SECTION 219. Section 12-43-220 of the 1976 Code is amended to read:

"Section 12-43-220. Except as otherwise provided, the ratio of assessment to value of property in each class shall be equal and uniform throughout the State. All property presently subject to ad valorem taxation shall be classified and assessed as follows: (a) All real and personal property owned by or leased to manufacturers and utilities and used by the manufacturer or utility in the conduct of the business must be taxed on an assessment equal to ten and one-half percent of the fair market value of the property. Real property owned by or leased to a manufacturer and used primarily for research and development is not considered used by a manufacturer in the conduct of the business of the manufacturer for purposes of classification of property under item (a) of this section. The term `research and development' means basic and applied research in the sciences and engineering and the design and development of prototypes and processes. Real property owned by or leased to a manufacturer and used primarily as an office building is not considered used by a manufacturer in the conduct of the business of the manufacturer for purposes of classification of property under item (a) of this section if the office building is not located on the premises of or contiguous to the plant site of the manufacturer. Real property owned by or leased to a manufacturer and used primarily for warehousing and wholesale distribution of clothing and wearing apparel is not considered used by a manufacturer in the conduct of the business of the manufacturer for purposes of classification of property under item (a) of this section if the property is not located on the premises of or contiguous to the manufacturing site of the manufacturer. (b) All inventories of business establishments shall be taxed on an assessment equal to six percent of the fair market value of such property and all power driven farm machinery and equipment except motor vehicles registered with the South Carolina Department of Revenue and Taxation owned by farmers and used on agricultural lands as defined in this article shall be taxed on an assessment equal to five percent of the fair market value of such property; provided, that all other farm machinery and equipment and all livestock and poultry shall be exempt from ad valorem taxes. (c) The legal residence and not more than five acres contiguous thereto, when owned totally or in part in fee or by life estate and occupied by the owner of the interest, is taxed on an assessment equal to four percent of the fair market value of the property. When the legal residence is located on leased or rented property and the residence is owned and occupied by the owner of a residence on leased property, even though at the end of the lease period the lessor becomes the owner of the residence, the assessment for the residence is at the same ratio as provided in this item. If the lessee of property upon which he has located his legal residence is liable for taxes on the leased property, then the property upon which he is liable for taxes, not to exceed five acres contiguous to his legal residence, must be assessed at the same ratio provided in this item. If this property has located on it any rented mobile homes or residences which are rented or any business for profit, this four percent value does not apply to those businesses or rental properties. This subsection (c) is not applicable unless the owner of the property or his agents make written application to the county assessor on or before the first penalty date for taxes due for the first tax year in which the assessment under this article is made and certify to the following statement: `Under the penalty of perjury I certify that I meet the qualifications for the special assessment ratio for a legal residence as of January first of the appropriate tax year'. The assessor shall have printed in the local newspaper during the period January through December at least five notices calling to public attention the provisions of filing the application as a prerequisite for claiming this classification. Failure to file within the prescribed time constitutes abandonment of the owner's right for this classification for the current tax year, but the local taxing authority may extend the time for filing upon a showing satisfactory to it that the person had reasonable cause for not filing on or before the first penalty date. No further applications are necessary while the property for which the initial application was made continues to meet the eligibility requirements of this item. The owner shall notify the assessor of any change in use within six months of the change. If a person signs the certification and is not eligible or thereafter loses eligibility and fails to notify the county assessor within the allotted time, a penalty of ten percent and interest at the rate of one-half of one percent a month must be paid on the difference between the amount that was paid and the amount that should have been paid, but not less than thirty dollars nor more than the current year's taxes. The governing body of the county concerned as an alternative may elect, determine, and direct that the tax assessor shall determine and designate the various properties to be subject to the special assessment ratio provided in this subsection. Upon the determination by the governing body of the county concerned, no publication of notice is required and no application or other certification is then required. (d) (1) Agricultural real property which is actually used for such agricultural purposes shall be taxed on an assessment equal to: (A) Four percent of its fair market value for such agricultural purposes for owners or lessees who are individuals or partnerships and certain corporations which do not: (i) Have more than ten shareholders. (ii) Have as a shareholder a person (other than an estate) who is not an individual. (iii) Have a nonresident alien as a shareholder. (iv) Have more than one class of stock. (B) Six percent of its fair market value for such agricultural purposes for owners or lessees who are corporations, except for certain corporations specified in (A) above. (2) (A) `Fair market value for agricultural purposes', when applicable to land used for the growth of timber, is defined as the productive earning power based on soil capability to be determined by capitalization of typical cash rents of the lands for timber growth or by capitalization of typical net income of similar soil in the region or a reasonable area of the region from the sale of timber, not including the timber growing thereon, and when applicable to land used for the growth of other agricultural products the term is defined as the productive earning power based on soil capability to be determined by capitalization of typical cash rents or by capitalization of typical net annual income of similar soil in the region or a reasonable area of the region, not including the agricultural products thereon. Soil capability when applicable to lands used for the growth of timber products means the capability of the soil to produce such timber products of the region considering any natural deterrents to the potential capability of the soil as of the current assessment date. The term, when applicable to lands used for the growth of other agricultural products, means the capability of the soil to produce typical agricultural products of the region considering any natural deterrents to the potential capability of the soil as of the current assessment date. The term `region' means that geographical part of the State as determined by the department to be reasonably similar for the production of the agricultural products. After average net annual earnings have been established for agricultural lands, they must be capitalized to determine use-value of the property based on a capitalization rate which includes: 1. an interest component; 2. a local property tax differential component; 3. a risk component; 4. an illiquidity component. Each of these components of the capitalization rate must be based on identifiable factors related to agricultural use of the property. The interest rate component is the average coupon (interest) rate applicable on all bonds which the Federal Land Bank of Columbia, which serves South Carolina farmers, has outstanding on July first of the crop-years being used to estimate net earnings and agricultural use-value. Implementation of the provisions contained in this section is the responsibility of the department. (B)(i) For tax year 1988 and subsequent tax years, fair market value for agricultural purposes must be determined by adjusting the applicable base year value by an amount equal to the product of multiplying the applicable base year value by a percentage factor obtained through the formula provided in this item. For tax year 1988, the applicable base year is 1981. After the initial use of the valuation method provided in this item for tax year 1988, fair market value for agricultural purposes must be redetermined every three years if the percentage factor in that year exceeds five percent but at least every six years regardless of the percentage. (ii) The percentage factor provided in this item is derived from the most recent edition of the United States Department of Agriculture publication `AGRICULTURAL LAND VALUES AND MARKETS', specifically, from `Table 1--Farm Real Estate Values: Indexes of the average value per acre of land and buildings . . .' as listed for this State. The formula to determine the applicable percentage factor is the index of the year of change less the index of the base year with the resulting amount being divided by the index of the base year and rounded to the nearest whole number. For purposes of the formula, the base year is the last year in which values were adjusted under this item. (3) Agricultural real property does not come within the provisions of this section unless the owners of the real property or their agents make a written application therefor on or before May first of the first tax year in which the special assessment is claimed. The application for the special assessment must be made to the assessor of the county in which the agricultural real property is located, on forms provided by the county and approved by the department and a failure to apply constitutes a waiver of the special assessment for that year. The governing body may extend the time for filing upon a showing satisfactory to it that the person had reasonable cause for not filing on or before May first. No additional annual filing is required while the use classification of the property is unchanged. The owner shall notify the assessor within six months of a change in use. For failure to notify the assessor of a change in use, in addition to any other penalties provided by law, a penalty of ten percent and interest at the rate of one-half of one percent a month must be paid on the difference between the amount that was paid and the amount that should have been paid, but not less than thirty dollars nor more than the current year's taxes. (4) When real property which is in agricultural use and is being valued, assessed, and taxed under the provisions of this article, is applied to a use other than agricultural, it is subject to additional taxes, hereinafter referred to as roll-back taxes, in an amount equal to the difference, if any, between the taxes paid or payable on the basis of the valuation and the assessment authorized hereunder and the taxes that would have been paid or payable had the real property been valued, assessed, and taxed as other real property in the taxing district, in the current tax year (the year of change in use) and each of the five tax years immediately preceding in which the real property was valued, assessed, and taxed as herein provided. If in the tax year in which a change in use of the real property occurs the real property was not valued, assessed, and taxed under this article, then the real property is subject to roll-back taxes for each of the five tax years immediately preceding in which the real property was valued, assessed, and taxed hereunder. In determining the amounts of the roll-back taxes chargeable on real property which has undergone a change in use, the assessor shall for each of the roll-back tax years involved ascertain: (A) the fair market value of such real property under the valuation standard applicable to other real property in the same classification; (B) the amount of the real property assessment for the particular tax year by multiplying such fair market value by the appropriate assessment ratio provided in this article; (C) the amount of the additional assessment on the real property for the particular tax year by deducting the amount of the actual assessment on the real property for that year from the amount of the real property assessment determined under (B) of this section; (D) the amount of the rollback for that tax year by multiplying the amount of the additional assessment determined under (C) of this section by the property tax rate of the taxing district applicable for that tax year. (e) All other real property not herein provided for shall be taxed on an assessment equal to six percent of the fair market value of such property. (f) Except as specifically provided by law all other personal property shall be taxed on an assessment of ten and one-half percent of fair market value of such property except that commercial fishing boats shall be taxed on an assessment of five percent of fair market value. As used in this item `commercial fishing boats' shall mean boats licensed by the Department of Natural Resources which are used exclusively for commercial fishing, shrimping or crabbing. (g) All real and personal property owned by or leased to companies primarily engaged in the transportation for hire of persons or property and used by such companies in the conduct of such business and required by law to be assessed by the department shall be taxed on an assessment equal to nine and one-half percent of the fair market value of such property. The department shall apply an equalization factor to real and personal property owned by or leased to transportation companies for hire as mandated by federal legislation. Notwithstanding any other provision of this article, on June 3, 1975, if it is found that there is a variation between the ratios being used and those stated in this section, the county may provide for a gradual transition to the ratios as herein provided for over a period not to exceed seven years; provided, however, that all property within a particular classification shall be assessed at the same ratio, provided, further, however, that all property enumerated in subsection (a) shall be assessed at the ratio provided in such subsection and the property enumerated in subsections (b), (c), (d), (e), (f), and (g) shall be increased or decreased to the ratios set forth in this article by a change in the ratio of not less than one-half of one percent per year nor more than one percent per year. Provided, however, that notwithstanding the provisions of this section, a county may, at its discretion, immediately implement the assessment ratios contained in subsections (b), (c), (d), (e), and (f). Provided, however, that livestock shall not be subject to ad valorem taxation unless such livestock is physically located within the State for a period in excess of nine months. Provided, that this section shall not apply to farm animals and farm equipment in use on a farm in those counties which do not tax such property as of June 3, 1975. Provided, however, all agricultural or forest land within easements granted to public bodies, agencies, railroads, or utilities for rights of way of thirty feet in width or greater shall be assessed at the same cropland value per acre as soil class 7 in schedule 1 of R 117-126 of the State Department of Revenue and Taxation. In order to receive such assessment the landowner must apply to the tax assessor of the county where the easement is located, with documentation of the existence, location, and amount of acreage contained in the easement."

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SECTION 220. Section 12-43-280(B) of the 1976 Code is amended to read:

"(B) The Department of Revenue and Taxation shall review ad valorem tax collections in each county for reassessment years to insure compliance with the limitation imposed by this section. The department shall promptly notify the governing body of the county if the limit has been exceeded and the total amount of any increased tax collections resulting solely from the program of equalization and reassessment. The governing body of the county shall immediately transfer that total amount to a separate, segregated fund, which must be used to roll back the tax millage in the following year."

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SECTION 221. Section 12-43-300 of the 1976 Code is amended to read:

"Section 12-43-300. (A) Whenever the market value estimate of any property is fixed by the assessor at a sum greater by one thousand dollars or more than the amount returned by the owner or his agent, or whenever any property is valued and assessed for taxation which has not been returned or assessed previously, the assessor shall, on or before July first, or as soon thereafter as may be practicable, in the year in which the valuation and assessment is made give written notice thereof to the owner of the property or his agent. In reassessment years, the written reassessment notice to owners or agents must be given by July first. If there is no timely written notice, the prior year's assessed value must be the basis for assessment for the current taxable year. The notice must include the prior market value, the total market value estimate, the value estimate if applicable, the assessment ratio, the total new assessment, the percentage changes over the prior market value, if there is no change in use or physical characteristics of the property, number of acres or lots, location of property, tax map, appeal procedure, and other pertinent ownership and legal description data required by the South Carolina Department of Revenue and Taxation. The notice may be served upon the owner or his agent personally or by mailing it to the owner or his agent at his last known place of residence which may be determined from the most recent listing in the applicable telephone directory, Department of Revenue and Taxation Motor Vehicle Registration List, county treasurer's records, or official notice from the property owner or his agent. The owner or his agent, if he objects to the valuation and assessment, shall serve written notice of his objection upon the assessor within thirty days of the date of the mailing of the notice. In years when there is no notice of appraisal because of a less than one thousand dollar change or no change in the appraised or assessed value, the owner or agent has until March first to serve written notice of objection upon the assessor of the appraised or assessed value. In those years, failure to serve written notice of objection by March first constitutes a waiver of the owner's right of appeal for that tax year and the assessor is not required to review any request filed after March first. The assessor shall then schedule a conference with the owner or agent within twenty days of receipt of the notice. If the assessor requests it, the owner, within thirty days after the conference, shall complete and return to the assessor the form as may be approved by the Department of Revenue and Taxation relating to the owner's property and the reasons for his objection. Within thirty days after the conference, or as soon thereafter as practicable, the assessor shall mail written notice of his action upon the objection to the owner. The owner or agent, if still aggrieved by the valuation and assessment, may appeal from the action to the Board of Assessment Appeals by giving written notice of the appeal and the grounds thereof to the assessor within thirty days from the date of the mailing of the notice. The assessor shall notify promptly the Board of Assessment Appeals of the appeal. (B) The governing body of the county may by ordinance extend the time for filing an objection to the valuation and assessment of real property resulting from reassessment within a county. (C) The Department of Revenue and Taxation shall prescribe a standard reassessment form designed to contain the information required in subsection (A) in a manner that may be understood easily."

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SECTION 222. The first paragraph of Section 12-43-305 of the 1976 Code is amended to read:

"Upon receipt of written notice of appeal of a property valuation and if it is reasonably expected that the appeal may delay the assessment of the property beyond December thirty-first of the tax year, the assessing officer shall prepare immediately an assessment for the property under appeal based upon eighty percent of the assessed value of the property for the current year. The Department of Revenue and Taxation shall notify the auditor of the property under the jurisdiction of the department which is under appeal. The auditor shall adjust the assessment of property under appeal to eighty percent of the assessed value and enter the adjusted assessment on the tax duplicate and the tax must be paid as in other cases."

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SECTION 223. Section 12-43-320 of the 1976 Code is amended to read:

"Section 12-43-320. Any or all rules and regulations promulgated by the South Carolina Department of Revenue and Taxation for the implementation of the provisions of Act 208 of 1975 [Sections 12-37-90 to 12-37-110, 12-39-340, 12-39-350, 12-43-210 to 12-43-310, 12-37-970] may be declared null and void by passage of a joint resolution expressing such intention. Such rules and regulations declared null and void will be considered repealed on and after the date of passage of the joint resolution."

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SECTION 224. Section 12-43-335 of the 1976 Code is amended to read:

"Section 12-43-335. For the purpose of assessing property of merchants and related businesses, as provided by Section 12-37-970, the Department of Revenue and Taxation shall follow the classifications of the Standard Industrial Classification Manual, Bureau of the Budget, 1987 edition, as set out below: 1. Division C; 2. Division E, Major Group 48, except numbers 481 and 482; 3. Division F; 4. Division G; 5. Division I, Major Groups 72, 73, 75, 76, 78, and 79."

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SECTION 225. The third paragraph of Section 12-45-70 of the 1976 Code is amended to read:

"The county official charged with the collection of taxes shall send a list of the institutions collecting the taxes to the Department of Revenue and Taxation. Each institution shall certify to the department that the taxes have been paid, and the department may accept certification in lieu of the tax receipt given to the taxpayer if that certification contains the information required in Section 12-37-2650."

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SECTION 226. Section 12-47-10 of the 1976 Code is amended to read:

"Section 12-47-10. The collection of state, county, city, town, and school taxes and taxes voted by townships in aid of railroads when the roads have been completed through such townships shall not be stayed or prevented by any injunction, writ, or order issued by any court or judge. And no writ, order, or process of any kind whatsoever staying or preventing the Department of Revenue and Taxation or any officer of the State charged with a duty in the collection of taxes from taking any steps or proceeding in the collection of any tax, whether such tax is legally due or not, shall in any case be granted by any court or the judge of any court."

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SECTION 227. Section 12-47-60 of the 1976 Code is amended to read:

"Section 12-47-60. With respect to taxes and license fees administered by the South Carolina Department of Revenue and Taxation, whenever any amount of taxes, license fees, penalties, and interest are recovered by successful litigation in the courts of this State, such amounts recovered shall bear interest at the rate of one-half of one percent per month from the date such taxes, license fees, penalties and interest were paid to the date the order for refund or credit was issued, and such interest shall be paid in the same manner and receive the same preference as the amounts recovered."

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SECTION 228. Section 12-49-90 of the 1976 Code is amended to read:

"Section 12-49-90. The courts of this State shall recognize and enforce liabilities for taxation lawfully imposed by other states which extend like comity to this State. The South Carolina Department of Revenue and Taxation, with the assistance of the Attorney General, is hereby empowered to bring suit in the courts of other states to collect taxes legally due this State. The officials of other states which extend a like comity to this State are empowered to sue for the collection of such taxes in the courts of this State. A certificate by the Secretary of State that such officers have authority to collect the tax shall be conclusive evidence of such authority."

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SECTION 229. Section 12-49-271 of the 1976 Code is amended to read:

"Section 12-49-271. When the sheriff receives from the county treasurer a list of delinquent taxpayers and the list includes mobile homes and modular homes upon which to levy, the sheriff shall forward to the Department of Revenue and Taxation a form substantially as set out below requesting the name and address of all lienholders shown on the Certificate of Title. The sheriff shall not advertise the sale of property without a return of this form: `To the Department of Revenue and Taxation: I have been instructed by the County Treasurer to levy and sell the following personal property: Please provide me with the lienholders' names and addresses as shown on the Certificate of Title: NAME: ADDRESS: DESCRIPTION OF COLLATERAL: I.D. NUMBER: LIENHOLDER: LIENHOLDERS' ADDRESS:'"

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SECTION 230. The last paragraph of Section 12-49-290 of the 1976 Code is amended to read:

"The right, interest, and security of any lienholder who has filed his security interest with the Department of Revenue and Taxation and which security interest is shown on the Certificate of Title shall in no way be affected by a tax sale made pursuant to this chapter unless the provisions of Section 12-49-225 are complied with."

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SECTION 231. Section 12-51-135 of the 1976 Code is amended to read:

"Section 12-51-135. If a warrant, which has been filed with the clerk of court in any county, is determined by the Department of Revenue and Taxation to have been issued and filed in error, the clerk of court, upon notification by the Department of Revenue and Taxation, must remove the warrant from its book."

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SECTION 232. Section 12-53-10 of the 1976 Code is amended to read:

"Section 12-53-10. All the powers and duties now imposed or conferred by law upon sheriffs or tax collectors of any county in this State with respect to the collection of any amounts due the State Department of Revenue and Taxation, are hereby imposed or conferred upon the department, or its duly authorized representatives. Such portions of the law as have to do with the collection of unpaid taxes, penalties, interest, or costs, and the attachment, levy, and sale of properties for the purpose of enforcing the payment of such amounts which may be due the department, are hereby imposed or conferred upon the department, or its duly authorized representatives. The department, or its duly authorized representatives, shall in all respects and with like effect proceed upon the property and rights to property, both real and personal, as is now provided by law with respect to sheriffs or tax collectors."

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SECTION 233. Section 12-53-210 of the 1976 Code is amended to read:

"Section 12-53-210. If the South Carolina Department of Revenue and Taxation finds or in its opinion has reason to believe that the assessment and collection of any tax or license fee or income taxes withheld or any interest or penalty pertaining thereto, for any year, current or past, will be jeopardized in whole or in part by delay, the Department of Revenue and Taxation may mail or issue a notice of such finding to the taxpayer, together with a demand for immediate payment of the tax or license or income taxes withheld, declared to be in jeopardy, including interest, penalties and additions thereto. In the case of a tax or license for a current period, the department may declare the taxable period of the taxpayer or licensee immediately terminated and shall cause notice of such finding and declaration to be mailed or issued to the taxpayer, together with a demand for immediate payment of the tax based on the period declared terminated, and such tax shall be immediately due and payable whether or not the time otherwise allowed by law for filing a return and paying the tax has expired. Any such assessment provided for in this section shall be immediately due and payable. If the assessment is not paid upon demand of the department, the department shall forthwith issue a warrant for distraint against the property, real and personal, of the taxpayer, which shall be collected in the same manner and with like effect as provided under the terms of Sections 12-53-10 to 12-53-60."

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SECTION 234. Section 12-53-220 of the 1976 Code is amended to read:

"Section 12-53-220. When a jeopardy assessment has been made pursuant to Section 12-53-210, the collection of the whole or any amount of such assessment may be stayed by filing with the Department of Revenue and Taxation, within such time as may be fixed by regulations prescribed by the department, a bond in an amount as to which a stay is desired, conditioned for the payment of the amount hereinafter specified at the time when such tax would be due if such tax is not due at the time of the making of such jeopardy assessment, or if such tax is due or overdue at the time of the making of such jeopardy assessment, at such time as may be fixed by such regulations. A bond as contemplated in this article shall be in the form of a surety bond issued by a surety company licensed to do business in South Carolina by the insurance department of this State, or cash which shall not bear interest, or negotiable securities subject to the approval of the State Treasurer. The bond in all instances would be conditioned upon the payment of the full amount of the assessment together with applicable interest, penalties and costs of collection."

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SECTION 235. Section 12-54-10 of the 1976 Code is amended to read:

"Section 12-54-10. The word `person' or `taxpayer', for the purpose of this chapter, unless otherwise required by the text, includes any individual, firm, partnership, association, corporation, receiver, trustee, fiduciary, or any other group or combination acting as a unit and the State or any agency or instrumentality, authority, or political subdivision thereof, including municipalities. `Commission' or `Department' means the South Carolina Department of Revenue and Taxation."

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SECTION 236. Section 12-54-230 of the 1976 Code is amended to read:

"Section 12-54-230. The Employment Security Commission shall allow the South Carolina Department of Revenue and Taxation access to the information contained in the Employer's Quarterly Report and any by-product of the report. The report or information extracted from the report is not subject to provisions of Chapter 4 of Title 30, the Freedom of Information Act."

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SECTION 237. Section 12-54-240(B)(7), (11), and (12) of the 1976 Code are amended to read:

"(7) submission of taxpayer names, home addresses, and social security numbers to the State Election Commission and Department of Revenue and Taxation to effect the purposes of Section 14-7-130. (11) disclosure of information contained on any return to the South Carolina Employment Security Commission, Department of Revenue and Taxation, or to the Department of the Treasury, Alcohol, Tobacco and Firearms Division. (12) disclosure of whether a resident or nonresident tax return was filed by any particular taxpayer to the South Carolina Department of Natural Resources."

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SECTION 238. Section 12-54-250 of the 1976 Code is amended to read:

"Section 12-54-250. (A) The South Carolina Department of Revenue and Taxation may require, consistent with the cash management policies of the State Treasurer, that any person owing twenty thousand dollars or more in connection with any return, report, or other document to be filed with the department shall pay the tax liability to the State no later than the date the payment is required by law to be made in funds which are available immediately to the State on the date of payment. Payment in immediately available funds may be made by any means established by the department, with the approval of the State Treasurer, which insures the availability of those funds to the State on the date of payment. Evidence of the payment must be furnished to the department on or before the due date of the tax as provided by law. Failure to make timely payment in immediately available funds or failure to provide evidence of payment in a timely manner subjects the taxpayer to penalties and interest as provided by law for delinquent or deficient tax payments. (B) The department by rule may prescribe alternative periodic filing and payment dates later than the dates otherwise provided by law for any taxes collected by the department in those instances where it is considered to be in the best interest of the State. An alternative date may not be later than the last day of the month in which the tax was otherwise due. (C) The department may prescribe rules and the State Treasurer banking procedures necessary for the administration of the provisions of this section. (D) Payment by immediately available funds and filing of the return are considered simultaneous acts with respect to penalties and interest for failure to file and failure to pay. Penalties and interest must be calculated based on the later of the return postmark date or payment date."

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SECTION 239. Section 12-54-260 of the 1976 Code is amended to read:

"Section 12-54-260. (A) As used in this section: (1) `Delinquent taxes' mean state taxes including penalty, interest, and costs for which a warrant for distraint has been issued and filed by the department. (2) `Commission' or `Department' means the South Carolina Department of Revenue and Taxation. (3) `Payment owed by the State' means amounts for which the Comptroller General is responsible for payment and which result from goods or services rendered or to be rendered to the State or its agencies or political subdivisions. (4) `Collecting agency' means the Comptroller General. (B) The department may collect delinquent taxes by means of a setoff procedure as provided in this section. (C) The department shall provide to the Comptroller General the names, social security numbers, or federal employer identification numbers, or other identifying information considered necessary by the Comptroller General to determine whether a payment owed by the State to a taxpayer is a payment due a taxpayer owing delinquent taxes. (D) Based solely on the information furnished by the department, the Comptroller General shall determine if a payment owed by the State is payable to a taxpayer owing delinquent taxes and on this determination he shall remit the payment to the department. The department shall promptly notify the delinquent taxpayer of the payment. Remitting of the payment to the department terminates the Comptroller General's responsibilities under this section, except as otherwise provided by law. The department's notice to the taxpayer must: (1) be in writing; (2) specify the amount paid to the department; (3) state the total amount the department determines to be due from the taxpayer; (4) specify the name, address, and telephone number of an employee of the department whom the taxpayer can contact to discuss the delinquent tax liability. (E) Reviews of setoffs are with the department and information furnished by the department to the Comptroller General is considered correct and reliable for use by the Comptroller General in applying the setoff procedure."

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SECTION 240. Section 12-54-420(2) of the 1976 Code is amended to read:

"(2) `Commission' or `Department' means the South Carolina Department of Revenue and Taxation."

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SECTION 241. Section 12-54-430(C) and (D) of the 1976 Code are amended to read:

"(C) All claimant agencies, whenever possible, shall obtain the full name, social security number, address, and any other identifying information, required by regulations promulgated by the department for implementation of this article, from any person for whom the agencies provide any service or transact any business and who the claimant agencies can foresee may become a debtor under the terms of this article. (D) Upon request from a claimant agency, the department shall furnish the claimant agency the home address, corrected Social Security number or additional Social Security number of any taxpayer whose name has been submitted to the department for collection of a delinquent debt."

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SECTION 242. Section 12-54-720 of the 1976 Code is amended to read:

"Section 12-54-720. The South Carolina Department of Revenue and Taxation shall administer this article."