Article 1 General Provisions
Article 5 Tobacco, Ammunition and Playing Cards
Article 7 Beer and Wine License Taxes
Article 9 Additional Wine Excise Tax
Article 11 Producers and Wholesalers of Beer and Wine
Article 17 Admissions Tax
Article 19 Coin-Operated Machines and Devices and Other Amusements
Article 21 Collection and Enforcement Generally
Article 24 Bingo Tax Act
Article 25 The Marijuana and Controlled Substance Tax Act
Article 27 The Tourism Infrastructure Admissions Tax Act

Terms Used In South Carolina Code > Title 12 > Chapter 21

  • Advice and consent: Under the Constitution, presidential nominations for executive and judicial posts take effect only when confirmed by the Senate, and international treaties become effective only when the Senate approves them by a two-thirds vote.
  • Agency: includes a body corporate and politic established as an instrumentality of the State. See South Carolina Code 1-6-10
  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
  • Ball: means a ball, disk, square, or other object upon which is printed a letter and number which corresponds to the letter and number of a square on a bingo card. See South Carolina Code 12-21-3920
  • Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
  • beer: has the meaning s provided pursuant to Section 61-4-10(1) and (2);

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

    (5) (Reserved);

    (6) The word "producer" means a brewery or winery or a manufacturer or bottler or an importer into the United States of beer or wine, or both. See South Carolina Code 12-21-1010
  • Benefit period: means a fifteen-year period commencing on the first day of the first month after the date on which the department approves the certification application. See South Carolina Code 12-21-6520
  • Building: means a structure surrounded by exterior walls or permanent firewalls. See South Carolina Code 12-21-3920
  • Cage: means a device, whether operated manually or by air blower, in which bingo balls are placed before the bingo game begins. See South Carolina Code 12-21-3920
  • Caller: means the house representative who is responsible for drawing bingo balls and announcing the configuration and the result of each drawing to the players. See South Carolina Code 12-21-3920
  • Card: means a printed or nonprinted design on which there are arranged five horizontal rows and five vertical columns forming twenty-five squares. See South Carolina Code 12-21-3920
  • Certification application: means an application submitted by a county or municipality to the department requesting that the department approve a major tourism or recreation facility or a major tourism or recreation area for the benefits available under Sections 12-21-6530 and 12-21-6540. See South Carolina Code 12-21-6520
  • Chief judge: The judge who has primary responsibility for the administration of a court but also decides cases; chief judges are determined by seniority.
  • clerk: as used in this title , signifies the clerk of the court where the action is pending and, in the Supreme Court or court of appeals, the clerk of the county mentioned in the title of the complaint or in another county to which the court may have changed the place of trial, unless otherwise specified. See South Carolina Code 14-1-40
  • clerk: as used in this title , signifies the clerk of the court where the action is pending and, in the Supreme Court or the court of appeals, the clerk of the county mentioned in the title of the complaint or in another county to which the court may have changed the place of trial, unless otherwise specified. See South Carolina Code 15-1-60
  • Clerk of court: An officer appointed by the court to work with the chief judge in overseeing the court's administration, especially to assist in managing the flow of cases through the court and to maintain court records.
  • Continuance: Putting off of a hearing ot trial until a later time.
  • Controlled substance: means a drug or substance, whether real or counterfeit, as defined in Section 44-53-110, that is held, possessed, transported, transferred, sold, or offered to be sold in violation of the laws of this State. See South Carolina Code 12-21-5020
  • Council: means the Advisory Coordinating Council for Economic Development. See South Carolina Code 12-21-6520
  • Dealer: means a person who in violation of the laws of this State manufactures, produces, ships, transports, or imports into South Carolina or in any manner acquires or possesses more than forty-two and one-half grams of marijuana, or seven or more grams of a controlled substance, or ten or more dosage units of a controlled substance which is not sold by weight. See South Carolina Code 12-21-5020
  • Deed: The legal instrument used to transfer title in real property from one person to another.
  • Delivery: means the placing of motor fuel subject to the user fee or any liquid into the fuel tank of a motor vehicle. See South Carolina Code 12-28-110
  • Department: means the South Carolina Department of Revenue. See South Carolina Code 12-21-3920
  • Department: means the South Carolina Department of Revenue. See South Carolina Code 12-28-110
  • Department: means the South Carolina Department of Revenue. See South Carolina Code 12-21-5020
  • Department: means the South Carolina Department of Revenue. See South Carolina Code 12-21-6520
  • Designated development area: means a contiguous area set aside by municipal or county ordinance in which one or more tourism or recreation facilities will be located. See South Carolina Code 12-21-6520
  • Dismissal: The dropping of a case by the judge without further consideration or hearing. Source:
  • Distributor: means a person who brings or sells bingo cards in this State and who is approved by the department. See South Carolina Code 12-21-3920
  • Donee: The recipient of a gift.
  • Donor: The person who makes a gift.
  • Drawing: means the indiscriminate selection of a single ball from the cage. See South Carolina Code 12-21-3920
  • Electronic dabber: means a hand-held electronic device that allows a player to store, display, and mark bingo card faces that have been downloaded or activated as authorized by the bingo ticket. See South Carolina Code 12-21-3920
  • Establishment: means either a major tourism or recreation facility or a tourism or recreation facility located within a major tourism or recreation area. See South Carolina Code 12-21-6520
  • Ex officio: Literally, by virtue of one's office.
  • Export: means to obtain motor fuel in this State for sale or other distribution in another state. See South Carolina Code 12-28-110
  • Fair: means a recognized annual state or county fair. See South Carolina Code 12-21-3920
  • Fee simple: Absolute title to property with no limitations or restrictions regarding the person who may inherit it.
  • Foreclosure: A legal process in which property that is collateral or security for a loan may be sold to help repay the loan when the loan is in default. Source: OCC
  • Freedom of Information Act: A federal law that mandates that all the records created and kept by federal agencies in the executive branch of government must be open for public inspection and copying. The only exceptions are those records that fall into one of nine exempted categories listed in the statute. Source: OCC
  • Fund: means the Parks and Recreation Development Fund. See South Carolina Code 12-21-3920
  • Fund: means the special tourism infrastructure development fund. See South Carolina Code 12-21-6520
  • game: means a specific game of chance, commonly known as bingo, in which prizes are awarded on the basis of designated numbers or symbols on a card conforming to numbers and symbols selected at random. See South Carolina Code 12-21-3920
  • Gasohol: means blended fuel composed of gasoline and fuel alcohol. See South Carolina Code 12-28-110
  • Gasoline: means all products commonly or commercially known or sold as gasoline that are suitable for use as a motor fuel. See South Carolina Code 12-28-110
  • Grant application: means the application submitted to the council whereby a local government may apply to receive a grant from the fund. See South Carolina Code 12-21-6520
  • Heating oil: means a motor fuel subject to the user fee that is burned in a boiler, furnace, or stove for heating or industrial processing purposes. See South Carolina Code 12-28-110
  • House: means the nonprofit organization and promoter licensed with the department. See South Carolina Code 12-21-3920
  • Interest rate: The amount paid by a borrower to a lender in exchange for the use of the lender's money for a certain period of time. Interest is paid on loans or on debt instruments, such as notes or bonds, either at regular intervals or as part of a lump sum payment when the issue matures. Source: OCC
  • Investment period: means any consecutive sixty-month period, however, the same investment may not be counted more than once in determining whether the appropriate amount of investment has been made within any consecutive sixty-month period. See South Carolina Code 12-21-6520
  • Invoiced gallons: means the gallons actually billed on an invoice in payment to a supplier. See South Carolina Code 12-28-110
  • Joint resolution: A legislative measure which requires the approval of both chambers.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Legislative session: That part of a chamber's daily session in which it considers legislative business (bills, resolutions, and actions related thereto).
  • Major tourism or recreation area: means a designated development area with one or more tourism or recreation facilities located therein in which an aggregate investment in land and capital assets of at least twenty million dollars is made in the designated development area for tourism or recreation facilities, or as otherwise provided in Section 12-21-6560, within the investment period. See South Carolina Code 12-21-6520
  • Major tourism or recreation facility: means a tourism or recreation facility in which an aggregate investment in land and capital assets of at least twenty million dollars is made at the facility, or as otherwise provided in Section 12-21-6560, within the investment period. See South Carolina Code 12-21-6520
  • Manufacturer: means a person who manufactures bingo cards for use in this State and who is approved by the department. See South Carolina Code 12-21-3920
  • Marker: means a device which indicates the number called. See South Carolina Code 12-21-3920
  • Master-board: means the receptacle used by the house to display balls which are drawn during the bingo game. See South Carolina Code 12-21-3920
  • Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
  • Motor fuel: means gasoline, diesel fuel, substitute fuel, renewable fuel, alternative fuel, and blended fuel. See South Carolina Code 12-28-110
  • Motor fuel subject to the user fee: means gasoline, diesel fuel, kerosene, blended fuel, substitute fuel, alternative fuel and blends of them and any other substance blended with them. See South Carolina Code 12-28-110
  • Nonprofit organization: means an entity which is organized and operated exclusively for charitable, religious, or fraternal purposes and which is exempt from federal income taxes pursuant to Internal Revenue Code Section 501(c)(3), 501(c)(4), 501(c)(7), 501(c)(8), 501(c)(10), or 501(c)(19). See South Carolina Code 12-21-3920
  • Office: means the Revenue and Fiscal Affairs Office. See South Carolina Code 1-23-10
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Person: means a natural person, a partnership, a firm, an association, a corporation, a representative appointed by a court, the State, a political subdivision or any other entity, group, or syndicate. See South Carolina Code 12-28-110
  • personal property: as used in this Title , include money, goods, chattels, things in action and evidences of debt. See South Carolina Code 15-1-40
  • Player: means one who participates in a game of bingo other than as an agent, promoter, or representative of the house. See South Carolina Code 12-21-3920
  • Precedent: A court decision in an earlier case with facts and law similar to a dispute currently before a court. Precedent will ordinarily govern the decision of a later similar case, unless a party can show that it was wrongly decided or that it differed in some significant way.
  • Presiding officer: A majority-party Senator who presides over the Senate and is charged with maintaining order and decorum, recognizing Members to speak, and interpreting the Senate's rules, practices and precedents.
  • Probate: Proving a will
  • Promoter: means an individual, corporation, partnership, or organization licensed as a professional solicitor by the Secretary of State who is hired by a nonprofit organization to manage, operate, or conduct the licensee's bingo game. See South Carolina Code 12-21-3920
  • Promulgation: means final agency action to enact a regulation after compliance with procedures prescribed in this article. See South Carolina Code 1-23-10
  • property: as used in this Title , includes property, real and personal. See South Carolina Code 14-1-10
  • Quorum: The number of legislators that must be present to do business.
  • real estate: as used in this Title are coextensive with lands, tenements and hereditaments. See South Carolina Code 15-1-30
  • Recourse: An arrangement in which a bank retains, in form or in substance, any credit risk directly or indirectly associated with an asset it has sold (in accordance with generally accepted accounting principles) that exceeds a pro rata share of the bank's claim on the asset. If a bank has no claim on an asset it has sold, then the retention of any credit risk is recourse. Source: FDIC
  • regulation: includes general licensing criteria and conditions and the amendment or repeal of a prior regulation, but does not include descriptions of agency procedures applicable only to agency personnel; opinions of the Attorney General; decisions or orders in rate making, price fixing, or licensing matters; awards of money to individuals; policy statements or rules of local school boards; regulations of the National Guard; decisions, orders, or rules of the Board of Probation, Parole, and Pardon Services; orders of the supervisory or administrative agency of a penal, mental, or medical institution, in respect to the institutional supervision, custody, control, care, or treatment of inmates, prisoners, or patients; decisions of the governing board of a university, college, technical college, school, or other educational institution with regard to curriculum, qualifications for admission, dismissal and readmission, fees and charges for students, conferring degrees and diplomas, employment tenure and promotion of faculty and disciplinary proceedings; decisions of the Human Affairs Commission relating to firms or individuals; advisory opinions of agencies; and other agency actions relating only to specified individuals. See South Carolina Code 1-23-10
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • Service of process: The service of writs or summonses to the appropriate party.
  • Session: means a consecutive series of games which must occur only between the hours of 12:00 p. See South Carolina Code 12-21-3920
  • Site system: means a computer accounting system commonly referred to as a point of sale system used in conjunction with electronic dabbers. See South Carolina Code 12-21-3920
  • State agency: means each state board, commission, department, executive department or officer, other than the legislature, the courts, the South Carolina Tobacco Community Development Board, or the Tobacco Settlement Revenue Management Authority, authorized by law to make regulations or to determine contested cases;

    (2) "Document" means a regulation, notice or similar instrument issued or promulgated pursuant to law by a state agency;

    (3) "Person" means any individual, partnership, corporation, association, governmental subdivision or public or private organization of any character other than an agency;

    (4) "Regulation" means each agency statement of general public applicability that implements or prescribes law or policy or practice requirements of any agency. See South Carolina Code 1-23-10
  • Substantial economic impact: means a financial impact upon:

    (a) commercial enterprises;

    (b) retail businesses;

    (c) service businesses;

    (d) industry;

    (e) consumers of a product or service;

    (f) taxpayers; or

    (g) small businesses as defined in Section 1-23-270. See South Carolina Code 1-23-10
  • Terminal: is a storage and distribution facility for motor fuel subject to the user fee, supplied by pipeline or marine vessel, which has been registered as a qualified terminal by the Internal Revenue Service. See South Carolina Code 12-28-110
  • Tourism or recreation facility: means a theme park, amusement park, historical, educational or trade museum, botanical or zoological garden, aquarium, cultural center, theater, motion picture production studio, convention center, arena, coliseum, auditorium, golf course, spectator or participatory sports facility or any other facility which is subject to collecting and remitting the tax on admissions. See South Carolina Code 12-21-6520
  • Uniform Commercial Code: A set of statutes enacted by the various states to provide consistency among the states' commercial laws. It includes negotiable instruments, sales, stock transfers, trust and warehouse receipts, and bills of lading. Source: OCC
  • Wholesaler: means a person who acquires motor fuel subject to the user fee from a supplier or from another wholesaler for subsequent sale and distribution at wholesale by tank cars, motor vehicles, or both. See South Carolina Code 12-28-110
  • wholesaler: means any person who makes the first sale within this State or who sells or distributes any quantity of beer or wine to any other person for resale, but the term shall not include any person who produces wine in the State from fruits grown within the State by or for the manufacturer;

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

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

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

    (5) (Reserved);

    (6) The word "producer" means a brewery or winery or a manufacturer or bottler or an importer into the United States of beer or wine, or both. See South Carolina Code 12-21-1010
  • Writ: A formal written command, issued from the court, requiring the performance of a specific act.