Indicates Matter Stricken
Indicates New Matter

The Senate assembled at 12:00 Noon, the hour to which it stood adjourned and was called to order by the PRESIDENT.

A quorum being present the proceedings were opened with a devotion by the Chaplain as follows:

Beloved, hear St. Paul's words to the Corinthians (I Cor. 15:58) from the Living Bible paraphrased:

"So, my dear ones, since future victory

is sure, be strong and steady, always

abounding in the Lord's work, for

you know that nothing you do for the Lord

is every wasted..."
Let us pray.

Good Lord, kind Lord, give us the mental and spiritual catalysts we need, that from the laborious deliberations of many hours we may find our right course... remembering the words of William Cullen Bryant (1794-1878) when he wrote in "To A Waterfowl":

"He who, from zone to zone,

Guides through the boundless sky

thy certain flight,

In the long way that I must tread

alone,

Will lead my steps aright..."

Amen.

The PRESIDENT called for Petitions, Memorials, Presentments of Grand Juries and such like papers.

At 12:00 Noon, Senator COURSON requested a leave of absence from 4:30 P.M. until 11:00 P.M.

At 12:00 Noon, Senator ROSE requested a leave of absence beginning at 4:00 P.M. until 9:00 A.M., Tuesday, May 18, 1993.

At 12:00 Noon, Senator SALEEBY requested a leave of absence for Friday and Saturday, May 21 and 22, 1993.

On motion of Senator JACKSON, at 12:00 Noon, Senator WASHINGTON was granted a leave of absence until 4:00 P.M.

Columbia, S.C., May 13, 1993

Mr. President and Senators:

The House respectfully informs your Honorable Body that it has adopted the report of the Committee of Conference on the following Bill:
H. 3010 -- Reps. Carnell, Felder, Boan, M.O. Alexander, Barber, Beatty, H. Brown, J. Brown, Cato, Clyborne, Cobb-Hunter, Corning, Cromer, Davenport, Delleney, Elliott, Fulmer, Gamble, Govan, Hallman, Harrelson, J. Harris, P. Harris, Harvin, Hodges, Holt, Jaskwhich, Jennings, Keegan, Kinon, Kirsh, Koon, Lanford, Mattos, McAbee, McCraw, McElveen, McKay, McTeer, Moody-Lawrence, Neilson, Phillips, Quinn, Rhoad, Riser, Rogers, Rudnick, Sheheen, Shissias, R. Smith, Snow, Stille, Townsend, Tucker, Vaughn, Waites, Waldrop, Wells, White, D. Wilder, J. Wilder, Wilkes, Wilkins, Williams, Worley, R. Young, Marchbanks, Richardson, Huff, A. Young, Wofford, Graham, Chamblee, Klauber and Meacham: A BILL TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, BY ADDING SECTION 11-11-140 SO AS TO LIMIT APPROPRIATIONS IN THE ANNUAL GENERAL APPROPRIATIONS ACT TO AN AMOUNT NOT TO EXCEED THE BASE REVENUE ESTIMATE, TO DEFINE BASE REVENUE ESTIMATE, TO PROVIDE FOR AN INCREASE IN THE BASE REVENUE ESTIMATE ON THE WRITTEN CERTIFICATION OF THE BOARD OF ECONOMIC ADVISORS, AND TO PROVIDE WHEN AND FOR WHAT PURPOSES SURPLUS REVENUES MAY BE APPROPRIATED.
Very respectfully,
Speaker of the House

Received as information.

S. 31 -- Senator Moore: A BILL TO AMEND SECTION 6-11-70, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE NUMBER OF SIGNATURES REQUIRED ON A PETITION TO HAVE A CANDIDATE'S NAME PLACED ON THE BALLOT FOR ELECTION AS A COMMISSIONER OF ANY SPECIAL PURPOSE DISTRICT, SO AS TO REQUIRE AT LEAST FIFTY SIGNATURES OF QUALIFIED ELECTORS, OR FIVE PERCENT, WHICHEVER IS LESSER.

The House returned the Bill with amendments.

Senator MOORE explained the House amendments.

Senator MOORE proposed the following amendment (JUD31.001), which was adopted:

Amend the bill, as and if amended, page 1, line 31, in Section 6-11-70(B), as contained in SECTION 1, by striking lines 31-32 in their entirety and inserting therein / signatures of not less than fifty qualified electors of the district concerned or five percent of the qualified electors of the district, whichever is lesser, in order to have to his name / .

Amend title to conform.

Senator MOORE explained the amendment.

There being no further amendments, the Bill was amended and ordered returned to the House with amendments.

Columbia, S.C., May 12, 1993

Mr. President and Senators:

The House respectfully informs your Honorable Body that it refuses to concur in the amendments proposed by the Senate to:
S. 371 -- Senator Drummond: A BILL TO AMEND SECTION 7-13-40, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO PARTY PRIMARIES CONDUCTED BY THE STATE ELECTION COMMISSION, SO AS TO CLARIFY THAT FILING FEES FOR ALL CANDIDATES FILING TO RUN IN ALL PRIMARIES, EXCEPT MUNICIPAL PRIMARIES, MUST BE TRANSMITTED BY THE RESPECTIVE POLITICAL PARTIES TO THE COMMISSION.
Very respectfully,
Speaker of the House

On motion of Senator DRUMMOND, the Senate insisted upon its amendments to S. 371 and asked for a Committee of Conference.

Whereupon, the PRESIDENT appointed Senators LAND, WASHINGTON and LEVENTIS of the Committee of Conference on the part of the Senate and a message was sent to the House accordingly.

S. 320 -- Senators Giese, Passailaigue, Glover, Lander and Setzler: A BILL TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, BY ADDING SECTION 56-3-1920 SO AS TO PROVIDE THAT AN AGENCY, ORGANIZATION, OR FACILITY THAT TRANSPORTS A HANDICAPPED OR DISABLED PERSON MAY OBTAIN A SPECIAL LICENSE TAG FOR A VEHICLE DESIGNED TO TRANSPORT A HANDICAPPED OR DISABLED PERSON AND THAT THE AGENCY, ORGANIZATION, OR FACILITY DOES NOT NEED TO PROVIDE A CERTIFICATE FROM A LICENSED PHYSICIAN; AND TO AMEND SECTION 56-3-1960, RELATING TO FREE PARKING FOR HANDICAPPED PERSONS, SO AS TO PROVIDE FOR THE ISSUANCE OF A PLACARD TO AN AGENCY, ORGANIZATION, OR FACILITY THAT TRANSPORTS A HANDICAPPED OR DISABLED PERSON.

The House returned the Bill with amendments.

On motion of Senator GIESE, the Senate concurred in the House amendments and a message was sent to the House accordingly. Ordered that the title be changed to that of an Act and the Act enrolled for Ratification.

S. 418 -- Senators J. Verne Smith, Leatherman, Matthews, Giese, Martin, O'Dell, Land, Stilwell and Rose: A BILL TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, BY ADDING CHAPTER 2 TO TITLE 48 SO AS TO ENACT THE "ENVIRONMENTAL PROTECTION FUND ACT" SO AS TO PROVIDE FUNDING BY FEES FOR THE ENVIRONMENTAL PROGRAMS OF THE SOUTH CAROLINA DEPARTMENT OF HEALTH AND ENVIRONMENTAL CONTROL.

The House returned the Bill with amendments.

Senator J. VERNE SMITH explained the House amendments.

On motion of Senator J. VERNE SMITH, the Senate concurred in the House amendments and a message was sent to the House accordingly. Ordered that the title be changed to that of an Act and the Act enrolled for Ratification.

S. 756 -- Senator Cork: A BILL TO REPEAL ACT 583 OF 1971 RELATING TO THE CREATION OF THE HILTON HEAD ISLAND FIRE DISTRICT IN BEAUFORT COUNTY.

The House returned the Bill with amendments.

On motion of Senator CORK, the Senate concurred in the House amendments and a message was sent to the House accordingly. Ordered that the title be changed to that of an Act and the Act enrolled for Ratification.

H. 3552 -- Rep. Davenport: A BILL TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, BY ADDING CHAPTER 35 TO TITLE 4 SO AS TO AUTHORIZE COUNTIES TO ESTABLISH SPECIAL PUBLIC WORKS IMPROVEMENT DISTRICTS, TO PRESCRIBE THE PROCEDURE FOR THEIR CREATION AND THE PURPOSES FOR WHICH THEY MAY BE CREATED, AND TO AUTHORIZE THE IMPOSITION OF ASSESSMENTS, THE ISSUANCE OF BONDS, AND EXPENDITURES OF REVENUE FOR THE COST OF PROPOSED IMPROVEMENTS.

Senator WILLIAMS asked unanimous consent to make a motion to recall the Bill from the Committee on Judiciary.

There was no objection.

On motion of Senator WILLIAMS, with unanimous consent, the Bill was ordered placed on the Calendar without reference.

H. 3615 -- Reps. Allison, G. Bailey, Haskins, Littlejohn, Jaskwhich, Harrison, Shissias, Wells, R. Smith, Neal, Farr, Walker, Davenport, Beatty, Cooper, Sturkie, Stone, Hutson, Riser, Robinson, Byrd, Stoddard, Thomas, Lanford, D. Smith, Phillips, D. Wilder and Snow: A BILL TO AMEND SECTION 6-11-91, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO COMPENSATION FOR THE GOVERNING BODY OF A SPECIAL PURPOSE DISTRICT OR PUBLIC SERVICE DISTRICT, SO AS TO PROVIDE THAT THE GOVERNING BODY OF SUCH A DISTRICT MAY RECEIVE IN MILEAGE AND SUBSISTENCE EXPENSES AMOUNTS NOT EXCEEDING THOSE ALLOWED BY LAW FOR STATE BOARDS, COMMITTEES, AND COMMISSIONS; AND TO ALLOW THE GOVERNING BODY TO ESTABLISH A PER DIEM NOT TO EXCEED ONE HUNDRED DOLLARS.

Senator WILLIAMS asked unanimous consent to make a motion to recall the Bill from the Committee on Judiciary.

There was no objection.

On motion of Senator WILLIAMS, with unanimous consent, the Bill was ordered placed on the Calendar without reference.

The following were introduced:

S. 775 -- Senators Wilson, Macaulay, Giese and Glover: A CONCURRENT RESOLUTION TO FIX 12:00 O'CLOCK NOON, ON WEDNESDAY, JUNE 2, 1993, AS THE TIME FOR THE INITIAL ELECTION OF TRUSTEES OF COASTAL CAROLINA UNIVERSITY AND TO FILL VACANCIES CREATED BY THE EXPIRATION OF TERMS BY ELECTING A MEMBER OF THE BOARD OF VISITORS OF THE CITADEL, SIX MEMBERS OF THE BOARD OF TRUSTEES OF SOUTH CAROLINA STATE UNIVERSITY, AND THREE MEMBERS OF THE BOARD OF TRUSTEES OF THE WIL LOU GRAY OPPORTUNITY SCHOOL.

Be it resolved by the Senate, the House of Representatives concurring:

That the Senate and the House of Representatives meet in joint session in the Hall of the House of Representatives at 12:00 o'clock noon on Wednesday, June 2, 1993, for the purpose of the initial election of members of the board of Coastal Carolina University and to fill vacancies created by the expiration of terms by electing a member of the board of visitors of The Citadel, six members of the board of trustees of South Carolina State University, and three members of the board of trustees of the Wil Lou Gray Opportunity School.

Referred to the Committee on Invitations.

S. 776 -- Senator Elliott: A JOINT RESOLUTION PROPOSING AN AMENDMENT TO THE CONSTITUTION OF SOUTH CAROLINA, 1895, BY ADDING SECTION 15 TO ARTICLE XVII SO AS TO PERMIT THE ENACTMENT OF LAWS AND CONSTITUTIONAL AMENDMENTS BY INITIATIVE PETITION.

Read the first time and referred to the Committee on Judiciary.

S. 777 -- Senator Wilson: A CONCURRENT RESOLUTION TO CONGRATULATE MISS LORRI SHEALY OF LEXINGTON COUNTY FOR BEING FEATURED IN THE SUCCESS STORIES SECTION OF THE LEXINGTON COUNTY CHRONICLE.

On immediate consideration, the Concurrent Resolution was adopted, ordered sent to the House.

H. 3164 -- Reps. Govan, Cobb-Hunter, Hutson, Breeland, Wofford, White, Wilkins, Simrill, Kennedy, Hines, Law, Chamblee, Waldrop, Kirsh, McMahand, A. Young, Farr and Meacham: A BILL TO AMEND SECTION 16-23-490, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO ADDITIONAL PUNISHMENT FOR POSSESSING A FIREARM OR KNIFE DURING THE COMMISSION OF A VIOLENT CRIME, SO AS TO INCREASE THE PENALTY FOR VIOLATION.

Read the first time and referred to the Committee on Judiciary.

H. 3272 -- Reps. Fair, A. Young, Simrill, Walker, Littlejohn, Davenport, Jaskwhich, Moody-Lawrence, Trotter, Beatty, Phillips, Haskins, Robinson, Cato, Wells, Meacham, Marchbanks and D. Wilder: A BILL TO AMEND SECTION 61-3-510, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO APPLICATIONS FOR LICENSES ISSUED BY THE ALCOHOLIC BEVERAGE CONTROL COMMISSION, SO AS TO REQUIRE THAT THE PERSON APPLYING FOR THE LICENSE MUST BE THE SAME PERSON WHO WILL HAVE ACTUAL CONTROL AND MANAGEMENT OF THE BUSINESS PROPOSED TO BE OPERATED.

Read the first time and referred to the Committee on Judiciary.

H. 3382 -- Reps. Haskins, Davenport, Wilkins, Robinson, Allison, Littlejohn, Cato, Richardson, Kirsh, Fair, Keyserling, Stuart, Thomas, Walker, Graham and D. Wilder: A BILL TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, BY ADDING CHAPTER 15 TO TITLE 37 SO AS TO ENACT THE PRIZES AND GIFTS ACT REQUIRING DISCLOSURE OF INFORMATION PERTAINING TO CONTESTS AND PROMOTIONS INCLUDING WHO IS CONDUCTING THE ACTIVITY, CONDITIONS A CONSUMER MUST MEET TO BE ELIGIBLE, AND COSTS THAT MUST BE INCURRED TO RECEIVE THE PRIZE OR GIFT; PROHIBITING USE OF NOTIFICATIONS THAT RESEMBLE CHECKS OR INVOICES; AND PROVIDING A CIVIL CAUSE OF ACTION, ENFORCEMENT PROVISIONS, AND EXEMPTIONS.

Read the first time and referred to the Committee on Banking and Insurance.

H. 3620 -- Rep. Waldrop: A BILL TO AMEND SECTION 17-7-10, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE POWERS OF CORONERS OR SOLICITORS TO ORDER AUTOPSIES UPON DEATH OF INCARCERATED PERSONS, SO AS TO REVISE THE CONDITIONS UNDER WHICH THESE AUTOPSIES MUST BE ORDERED.

Read the first time and referred to the Committee on Judiciary.

H. 3664 -- Reps. Quinn, Wilkes, R. Young, T.C. Alexander, Wright and Haskins: A BILL TO AMEND CHAPTER 58, TITLE 40, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO REGISTRATION OF MORTGAGE LOAN BROKERS, SO AS TO PROVIDE ADDITIONAL DEFINITIONS AND RESTRICTIONS ON THE REGISTRATION OF MORTGAGE LOAN BROKERS; TO AMEND THE 1976 CODE BY ADDING SECTIONS 40-58-55 SO AS TO PROVIDE GROUNDS FOR REFUSAL TO REGISTER AN APPLICANT; 40-58-65 SO AS TO REQUIRE RECORDKEEPING AND PROVIDE FOR INSPECTION OF THOSE RECORDS; AND 40-58-75 SO AS TO PROVIDE FOR DISCLOSURE STATEMENTS TO LOAN APPLICANTS, TO INCREASE THE BOND REQUIRED FOR APPLICANTS, TO INCREASE REGISTRATION FEES, AND TO PROVIDE FOR ADMINISTRATIVE FINES.

Read the first time and referred to the Committee on Banking and Insurance.

H. 3812 -- Reps. T.C. Alexander, M.O. Alexander, G. Bailey, J. Bailey, Cato, Gamble, Harvin, McLeod, Neilson, Richardson, Robinson, Simrill, R. Smith, Vaughn, Whipper, Gonzales, Wright and Harrison: A BILL TO AMEND TITLE 39, CHAPTER 15, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO LABELS AND TRADEMARKS, SO AS TO ENACT THE "TRADEMARKS AND SERVICE MARKS ACT OF 1993" INCLUDING REGISTRATION PROCEDURES, FEES, AND CIVIL PENALTIES; TO AMEND SECTION 39-15-720, RELATING TO USE OF TRADEMARKS ON TIMBER, SO AS TO CONFORM A REFERENCE TO THIS ACT; AND TO REPEAL ARTICLE 3, CHAPTER 15, TITLE 39 RELATING TO TRADEMARKS AND SERVICE MARKS.

Read the first time and referred to the Committee on Judiciary.

H. 3857 -- Reps. Harvin, Felder, Keegan, Stuart, G. Brown, Meacham, Wells, Govan, Neilson, Simrill, Elliott, Askins, Hines, Rhoad, Carnell, Moody-Lawrence, Stone, Kirsh, Mattos, Gamble, T.C. Alexander, Anderson, Stille, Wilkes, Hutson, Chamblee, Harrelson, H. Brown, Klauber, Kelley, Phillips, Wofford, Law, Witherspoon, Gonzales, Lanford, Williams, Townsend, Koon, D. Wilder, McTeer and McAbee: A BILL TO PROVIDE A PROCEDURE WHEREBY ANY MUNICIPAL FIRE DEPARTMENT, FIRE DISTRICT, FIRE PROTECTION AGENCY, OR OTHER EMERGENCY SERVICE ENTITY MAY PROVIDE MUTUAL AID ASSISTANCE, UPON REQUEST, FROM ANY OTHER MUNICIPAL FIRE DEPARTMENT, FIRE DISTRICT, FIRE PROTECTION AGENCY, OR OTHER EMERGENCY SERVICE DELIVERY SYSTEM IN SOUTH CAROLINA AT THE TIME OF A SIGNIFICANT INCIDENT SUCH AS FIRE, EARTHQUAKE, OR HURRICANE.

Read the first time and referred to the Committee on Judiciary.

H. 3887 -- Rep. Harrelson: A BILL TO AMEND SECTION 7-11-55, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO SUBSTITUTION OF CANDIDATES WHERE A NOMINEE IS SELECTED BY PRIMARY ELECTION, SO AS TO CHANGE THE PROCEDURE FOR NOMINATING CANDIDATES WHEN IT IS IMPOSSIBLE TO NOMINATE A CANDIDATE BY SPECIAL ELECTION AND CERTIFIED TWO WEEKS OR MORE BEFORE THE GENERAL ELECTION.

Read the first time and referred to the Committee on Judiciary.

H. 3890 -- Reps. McAbee, Kelley, Worley, Keegan, Witherspoon and Sturkie: A BILL TO AMEND TITLE 45, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO HOTELS, MOTELS, RESTAURANTS, AND BOARDING HOUSES, BY ADDING CHAPTER 2, THE LODGING ESTABLISHMENT ACT, SO AS TO GOVERN THE LAWFUL USE OF LODGING ESTABLISHMENTS AND PROVIDE PENALTIES FOR VIOLATIONS.

Read the first time and referred to the Committee on Judiciary.

Senator WILLIAMS from the Committee on Judiciary polled out S. 497 favorable:

S. 497 -- Senator Bryan: A BILL TO AMEND SECTION 8-21-770, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO CERTAIN PROBATE COURT FEES AND COSTS, SO AS TO REVISE THESE FEES AND COSTS; TO AMEND SECTION 8-21-790, RELATING TO FEES FOR SETTLEMENT OF ESTATES, SO AS TO DELETE LANGUAGE AUTHORIZING THE TAX COMMISSION TO RETAIN CERTAIN OF THESE FEES; TO AMEND SECTION 20-1-230, RELATING TO THE ISSUANCE OF MARRIAGE LICENSES, SO AS TO REVISE A REFERENCE TO THE FEE FOR MARRIAGE LICENSES; AND TO REPEAL SECTION 8-21-780, RELATING TO FEES OF THE PROBATE COURT FOR PROVIDING COPIES OF CERTAIN STATEMENTS, AND SECTION 15-37-70, RELATING TO COSTS AND EXPENSES OF ADMINISTRATION AND SETTLEMENT OF SMALL ESTATES.

Williams Holland Saleeby
McConnell Moore Bryan
Mitchell Stilwell Russell
Rose Hayes Courtney
Cork Ford Glover
Gregory Jackson

Wilson

Ordered for consideration tomorrow.

Senator J. VERNE SMITH from the Committee on Labor, Commerce and Industry submitted a favorable with amendment report on:

S. 700 -- Senator Land: A BILL TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, BY ADDING SECTION 40-57-155 SO AS TO REQUIRE CONTINUING EDUCATION AS A CONDITION OF LICENSE RENEWAL OF A RESIDENT OR NONRESIDENT REAL ESTATE BROKER OR SALESMAN, TO PROVIDE FOR THE ADMINISTRATION OF THE CONTINUING EDUCATION PROGRAM, AND TO AUTHORIZE THE REAL ESTATE COMMISSIONER TO PROMULGATE REGULATIONS TO IMPLEMENT THE PROGRAM.

Ordered for consideration tomorrow.

Senator J. VERNE SMITH from the Committee on Labor, Commerce and Industry submitted a favorable with amendment report on:

H. 3717 -- Rep. Rogers: A BILL TO AMEND SECTION 41-18-30, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE SOUTH CAROLINA AMUSEMENT RIDES SAFETY CODE, THE APPLICABILITY OF THESE PROVISIONS, AND EXCEPTIONS TO APPLICABILITY, SO AS TO MAKE THE PROVISIONS APPLICABLE TO CERTAIN "OTHER PLACES OPEN TO THE PUBLIC"; TO AMEND SECTION 41-18-40, RELATING TO DEFINITIONS UNDER THE AMUSEMENT RIDES SAFETY CODE, SO AS TO DELETE CERTAIN LANGUAGE, MAKE CHANGES TO THE DEFINITIONS OF "TEMPORARY DEVICE" AND "SERIOUS INJURY", AND PROVIDE A DEFINITION FOR "CATASTROPHIC ACCIDENT"; TO AMEND SECTION 41-18-60, RELATING TO APPLICATION FOR, AND DURATION AND REVOCATION OF, A PERMIT UNDER THE AMUSEMENT RIDES SAFETY CODE, SO AS TO, AMONG OTHER THINGS, PROVIDE THAT A PERMIT IS VALID FOR A PERIOD OF UP TO ONE YEAR EXPIRING ON DECEMBER THIRTY-FIRST OF THE YEAR IT IS ISSUED, REQUIRE THAT NOTICE OF PLANNED SCHEDULES BE MAILED TO THE COMMISSIONER OF LABOR AT LEAST SEVEN, RATHER THAN FIFTEEN, DAYS BEFORE THE FIRST INTENDED DATE OF USE, AND PROVIDE THAT CERTAIN VIOLATIONS OF THE AMUSEMENT RIDES SAFETY CODE MAY RESULT IN REVOCATION IF WRITTEN NOTICE OF NONCOMPLIANCE IS SERVED UPON THE OWNER SPECIFYING ANY VIOLATION OF THE PROVISIONS OF THE CODE AND DIRECTING THE OWNER TO CORRECT THE VIOLATIONS WITHIN THE PERIOD SPECIFIED BY THE COMMISSIONER, RATHER THAN WITHIN THIRTY DAYS OF RECEIPT OF THE NOTICE; TO AMEND SECTION 41-18-70, RELATING TO THE INSPECTION OF AN AMUSEMENT DEVICE WHICH MUST BE MADE BEFORE A PERMIT MAY BE ISSUED, SO AS TO PROVIDE THAT THE INSPECTION MUST HAVE BEEN CONDUCTED WITHIN ONE MONTH, RATHER THAN WITHIN ONE YEAR, PRIOR TO THE PERMIT APPLICATION, UNLESS EXTENDED BY CERTAIN PROVISIONS OF LAW; TO AMEND SECTION 41-18-80, RELATING TO INSPECTION PROCEDURES UNDER THE AMUSEMENT RIDES SAFETY CODE, SO AS TO, AMONG OTHER THINGS, DELETE REFERENCES TO THE COMMISSIONER OF LABOR'S DESIGNEE, PROVIDE THAT, IN THE CASE OF A TEMPORARY DEVICE, BEFORE FIRST OPERATION IN THIS STATE EACH YEAR, RATHER THAN "UPON FIRST ENTRY INTO THE STATE", THE AMUSEMENT DEVICE MUST BE INSPECTED BY THE COMMISSIONER OR SPECIAL INSPECTOR FOR THE PERMIT TO BE ISSUED AND DELETE CERTAIN PROVISIONS; TO AMEND SECTION 41-18-100, RELATING TO THE AMUSEMENT RIDES SAFETY CODE, DISCRIMINATION, OWNER'S DUTIES AFTER SERIOUS INJURY OCCURS, AND INSPECTION AND CORRECTION OF DEFECTS, SO AS TO, AMONG OTHER THINGS, PROVIDE THAT ANY OWNER OR LESSEE WHO BECOMES AWARE AT A CERTAIN TIME THAT A SERIOUS INJURY HAD OCCURRED SHALL REPORT IT IMMEDIATELY AND IN NO CASE LATER THAN THE END OF THE NEXT BUSINESS DAY, AND PROVIDE THAT WHEN A CATASTROPHIC ACCIDENT, RATHER THAN A SERIOUS INJURY, OCCURS INVOLVING THE OPERATION OF AN AMUSEMENT DEVICE, THE OWNER OR LESSEE SHALL IMMEDIATELY SHUT DOWN THE DEVICE FROM FURTHER USE; TO AMEND SECTION 41-18-110, RELATING TO NOTICE TO OWNERS, LESSEES, AND OPERATORS OF AMUSEMENT DEVICES OF RIGHTS AND OBLIGATIONS UNDER THE AMUSEMENT RIDES SAFETY CODE UPON RECEIPT OF PERMIT APPLICATIONS, SO AS TO PROVIDE THAT THIS NOTICE MUST BE FURNISHED BY THE COMMISSIONER OF LABOR ONLY UPON REQUEST; AND TO AMEND SECTION 41-18-150, RELATING TO CIVIL PENALTIES UNDER THE AMUSEMENT RIDES SAFETY CODE, SO AS TO PROVIDE THAT A PERSON WHO KNOWINGLY AND WILFULLY OPERATES AN AMUSEMENT DEVICE WITHOUT COMPLYING WITH CERTAIN PROVISIONS OF THE AMUSEMENT RIDES SAFETY CODE OR REGULATIONS PROMULGATED THEREUNDER IS SUBJECT TO A CIVIL PENALTY NOT TO EXCEED TWO THOUSAND DOLLARS PER DEVICE FOR EACH DAY SUCH NONCOMPLIANCE CONTINUES, AND PROVIDE FOR A SIMILAR CIVIL PENALTY FOR A PERSON WHO OPERATES AN AMUSEMENT DEVICE WITHOUT COMPLYING WITH CERTAIN PROVISIONS OF THE SAFETY CODE OR REGULATIONS PROMULGATED THEREUNDER.

Ordered for consideration tomorrow.

THE SENATE PROCEEDED TO A CALL OF THE UNCONTESTED LOCAL AND STATEWIDE CALENDAR.

H. 3903 -- Medical, Military, Public and Municipal Affairs Committee: A JOINT RESOLUTION TO APPROVE REGULATIONS OF THE BOARD OF EXAMINERS FOR NURSING HOME ADMINISTRATORS AND COMMUNITY RESIDENTIAL CARE FACILITY ADMINISTRATORS, RELATING TO LICENSING OF NURSING HOME AND COMMUNITY RESIDENTIAL CARE FACILITY ADMINISTRATORS, DESIGNATED AS REGULATION DOCUMENT NUMBER 1620, PURSUANT TO THE PROVISIONS OF ARTICLE 1, CHAPTER 23, TITLE 1 OF THE 1976 CODE.

The Senate proceeded to a consideration of the Joint Resolution. The question being the third reading of the Joint Resolution.

Senator PASSAILAIGUE proposed the following amendment (3903R002.ELP), which was adopted:

Amend the resolution, as and if amended, page 1, by adding on line 32 a new SECTION 2 to read as follows:

/ SECTION 2. Regulation 19-101.11. enacted as document number 1523 submitted to the General Assembly pursuant to the provisions of Article 1, Chapter 23, Title 1 of the 1976 Code is repealed and reenacted to read as follows:
"19-101.11. The Budget and Control Board shall annually prepare a schedule of maximum reimbursements for the cost of obtaining meals while traveling on the business of the State, the aggregate total of which shall not exceed the maximum daily reimbursement authorized in the general appropriations act. The Budget and Control Board shall furnish to each agency a copy of the schedule as soon as practicable after the passage of the general appropriations act. When authorized by a majority vote of the governing body, members of state boards, commissions, or committees who are not state employees may claim reimbursement for the full cost of individual meals while away from their place of residence on official business of the state for less than a full work day, provided that in no event shall the reimbursement for the actual cost of meals for any one day exceed the maximum daily reimbursement authorized in the general appropriations act." /

Renumber remaining sections to conform.

Amend title to conform.

Senator PASSAILAIGUE explained the amendment.

There being no further amendments, the Joint Resolution was read the third time and ordered returned to the House of Representatives with amendments.

H. 4135 -- Rep. D. Wilder: A BILL TO AMEND ACT 171 OF 1967, AS AMENDED, RELATING TO LAURENS COUNTY SCHOOL DISTRICTS FIFTY-FIVE AND FIFTY-SIX AND THE ANNUAL OPERATING BUDGETS AND TAX LEVY THEREFOR, SO AS TO REVISE THE AUTHORIZED ANNUAL TAX LEVIES BEGINNING WITH THE YEAR 1993.

The Senate proceeded to a consideration of the Bill. The question being the third reading of the Bill.

Senator BRYAN proposed the following amendment (4135R002.JEB), which was adopted:

Amend the bill, as and if amended, page 2, by striking lines 15 through 31 and inserting:

/ authorization of the districts if imposed. For the school year 1993-94, the boards of trustees of School Districts Fifty-five and Fifty-six may recommend a tax increase of up to eight mills which shall become a part of the base millage authorization of the districts if imposed. After 1992 Beginning with the school year 1994-95 and thereafter, the boards of trustees of School Districts Fifty-five and Fifty-six may recommend a tax levy increase of up to three two mills in any two-year period per year above the base authorization. A tax increase of more than three two mills in any two-year period above the base authorization for the school year 1994-95 and thereafter must be approved at a referendum by the electors of the school districts prior to its levy. The referendum must be ordered by the board of trustees and held at places as the boards may designate in each attendance area of the school districts. Notice must be given by publication in /

Amend the bill further, as and if amended, page 3, by striking line 8 and inserting the following:

/ without a referendum in any two-year one-year /

Renumber sections to conform.

Amend title to conform.

There being no further amendments, the Bill was read the third time and ordered returned to the House of Representatives with amendments.

The following Bill having been read the second time was ordered placed on the third reading Calendar:

H. 3099 -- Rep. Phillips: A BILL TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, BY ADDING ARTICLE 47 TO CHAPTER 3, TITLE 56 SO AS TO PROVIDE FOR SPECIAL LICENSE PLATES FOR MEMBERS OF THE SOUTH CAROLINA STATE GUARD, INCLUDING PROVISIONS WHICH SET AN ANNUAL FEE AND WHICH MAKE IT UNLAWFUL KNOWINGLY TO PERMIT THE LICENSE PLATE TO BE DISPLAYED ON A VEHICLE OTHER THAN THE ONE AUTHORIZED BY THE DEPARTMENT OF HIGHWAYS AND PUBLIC TRANSPORTATION.

S. 774 -- Senator Bryan: A JOINT RESOLUTION TO DISAPPROVE REGULATIONS OF THE BOARD OF PHARMACY, RELATING TO PATIENT COUNSELING, PROSPECTIVE DRUG REVIEW, AND PATIENT RECORDS, DESIGNATED AS REGULATION DOCUMENT NUMBER 1610, PURSUANT TO THE PROVISIONS OF ARTICLE 1, CHAPTER 23, TITLE 1 OF THE 1976 CODE.

On motion of Senator GIESE, with unanimous consent, the Resolution was carried over.

H. 3715 -- Rep. Rogers: A BILL TO AMEND SECTION 41-16-20, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO DEFINITIONS FOR PURPOSES OF THE SOUTH CAROLINA ELEVATOR CODE, SO AS TO MAKE CHANGES TO THE DEFINITIONS OF "FACILITY", "DUMBWAITER", AND "DORMANT FACILITY" AND TO PROVIDE DEFINITIONS FOR THE TERMS "TEMPORARILY DECOMMISSIONED FACILITY" AND "HANDICAP LIFT"; TO AMEND SECTION 41-16-40, RELATING TO THE ELEVATOR CODE AND THE ISSUANCE OF REGULATIONS, SO AS TO PROVIDE FOR CONTROL OR PREVENTION OF ACCESS TO TEMPORARILY DECOMMISSIONED FACILITIES AND QUALIFICATIONS FOR OBTAINING A SPECIAL INSPECTOR'S LICENSE, REVOCATION OF A SPECIAL INSPECTOR'S LICENSE, DISQUALIFICATION OF SPECIAL INSPECTORS, AND ETHICS OF SPECIAL INSPECTORS; TO AMEND SECTION 41-16-100, RELATING TO OPERATING PERMITS UNDER THE ELEVATOR CODE, SO AS TO DELETE REFERENCES TO "PERMIT" AND "PERMITS" AND SUBSTITUTE "CERTIFICATE" AND "CERTIFICATES" THEREFOR, PROVIDE A REFERENCE FOR "HANDICAP LIFT", DELETE CERTAIN LANGUAGE, AND PROVIDE THAT CERTIFICATES MUST BE ISSUED WITHIN THIRTY DAYS AFTER DETERMINATION BY THE DEPARTMENT OF LABOR THAT ALL DEFICIENCIES FOUND UPON INSPECTION HAVE BEEN CORRECTED AND ALL FEES HAVE BEEN PAID; TO AMEND SECTION 41-16-110, RELATING TO THE ELEVATOR CODE AND ORDERS, REVOCATION OF OPERATING PERMITS, AND JUDICIAL RELIEF, SO AS TO DELETE PROVISIONS RELATING TO THE COMMISSIONER OF LABOR ORDERING A PROPERTY OWNER TO MAKE CHANGES NECESSARY FOR COMPLIANCE UNDER CERTAIN CIRCUMSTANCES, AND RELATING TO THE COMMISSIONER SUSPENDING OR REVOKING AN OPERATING PERMIT OR REFUSING TO ISSUE AN OPERATING PERMIT FOR A FACILITY UNDER CERTAIN CIRCUMSTANCES; TO AMEND SECTION 41-16-140, RELATING TO FEES UNDER THE ELEVATOR CODE, SO AS TO PROVIDE THAT IN CASES WHERE THE FEES ARE NOT PAID WITHIN SIXTY DAYS, THE ATTORNEY GENERAL SHALL BRING AN ACTION AGAINST THE ASSESSED OWNER OR OPERATOR, PROVIDE FOR THE DEPOSIT OF ANY AMOUNTS COLLECTED, AND PERMIT THE STATE TO BE GRANTED COSTS AND ATTORNEYS' FEES FOR THESE ACTIONS; AND TO AMEND SECTION 41-16-180, RELATING TO THE ELEVATOR CODE AND CIVIL PENALTIES, SO AS TO DELETE THE CURRENT PROVISIONS AND PROVIDE FOR THE ASSESSMENT OF VARIOUS CIVIL PENALTIES IN VARYING AMOUNTS UNDER CERTAIN SPECIFIED CIRCUMSTANCES AND CONDITIONS, REQUIRE ALL AMOUNTS COLLECTED UNDER THIS SECTION TO BE TURNED OVER TO THE STATE TREASURER FOR DEPOSIT IN THE GENERAL FUND, AND PROVIDE THAT ANY OWNER, OPERATOR, MANAGEMENT COMPANY, OR CONTRACTOR AFFECTED OR AGGRIEVED BY CERTAIN THINGS MAY PETITION THE COMMISSIONER OF LABOR FOR ADMINISTRATIVE REVIEW.

On motion of Senator MOORE, with unanimous consent, the Bill was carried over.

H. 4137 -- Education and Public Works Committee: A JOINT RESOLUTION TO APPROVE REGULATIONS OF THE BOARD OF EDUCATION, RELATING TO REPORTING TERMINATION OF SCHOOL DISTRICT PERSONNEL TO STATE DEPARTMENT OF EDUCATION, DESIGNATED AS REGULATION DOCUMENT NUMBER 1554, PURSUANT TO THE PROVISIONS OF ARTICLE 1, CHAPTER 23, TITLE 1 OF THE 1976 CODE.

On motion of Senator MOORE, with unanimous consent, the Resolution was carried over.

THE CALL OF THE UNCONTESTED CALENDAR HAVING BEEN COMPLETED, THE SENATE PROCEEDED TO THE MOTION PERIOD.

On motion of Senator MOORE, the Senate agreed to dispense with the Motion Period.

THE SENATE PROCEEDED TO THE ADJOURNED DEBATES.

H. 3546 -- Reps. Sheheen, Wilkins, Boan, Hodges, Jennings, Harwell, Corning and Thomas: A BILL TO AMEND TITLE 1, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO ADMINISTRATION OF GOVERNMENT TO PROVIDE FOR THE ORGANIZATION, DUTIES, FUNCTIONS AND PROCEDURES OF THE VARIOUS DEPARTMENTS AND DIVISIONS. (Abbreviated Title)

The Senate proceeded to a consideration of the Bill. The question being the adoption of the amendment proposed by the Committee on Judiciary.

Senators WILLIAMS and ROSE proposed the following Amendment No. 1 (JUD3546.002), which was later withdrawn:

Amend the amendment, dated May 17, 1993, as and if amended, by making all of the changes necessary to ensure that the South Carolina State Forestry Commission remains an independent agency. Strike all references to the Forestry Commission that provide for the transfer of the commission to the newly-created Department of Wildlife, Marine and Natural Resources. Delete the reference to the Forestry Division of the Department of Wildlife, Marine and Natural Resources.

Renumber remaining sections to conform.

Amend title to conform.

Senator WILLIAMS argued in favor of the adoption of the amendment and Senators BRYAN and WILSON argued contra.

On motion of Senator WILLIAMS, with unanimous consent, debate
was interrupted by recess, with Senator WILSON retaining the floor.

At 1:36 P.M., on motion of Senator WILLIAMS, with unanimous consent, Senator WILSON retaining the floor, the Senate receded from business until 2:45 P.M.

The Senate reassembled at 2:55 P.M. and was called to order by the PRESIDENT.

H. 3546 -- Reps. Sheheen, Wilkins, Boan, Hodges, Jennings, Harwell, Corning and Thomas: A BILL TO AMEND TITLE 1, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO ADMINISTRATION OF GOVERNMENT TO PROVIDE FOR THE ORGANIZATION, DUTIES, FUNCTIONS AND PROCEDURES OF THE VARIOUS DEPARTMENTS AND DIVISIONS. (Abbreviated Title)

The Senate resumed consideration of the Bill. The question being the adoption of Amendment No. 1 (JUD3546.002), previously proposed by Senators WILLIAMS and ROSE.

On motion of Senator WILLIAMS, with unanimous consent, Amendment No. 1 was withdrawn.

Senator GIESE made the point that a quorum was not present. It was ascertained that a quorum was present. The Senate resumed.

Senator LEVENTIS spoke on the Bill.

Senator COURSON spoke on the Bill.

Senator ROSE spoke on the Bill.

Senators LEVENTIS, McGILL, REESE, O'DELL, WILLIAMS, LANDER, ROSE, SALEEBY, ELLIOTT, LAND, PATTERSON, JACKSON, FORD, MITCHELL and HOLLAND proposed the following Amendment No. 4 (3546R003.PPL), which was adopted:

Amend the amendment, dated May 17, 1993, Doc. No. SREST\T1-T64, as and if amended, by deleting all SECTIONS relating to the Forestry Division of the Department of Wildlife, Marine and Natural Resources.

Amend further by adding an appropriately numbered SECTION to read:

/ SECTION . The State Commission on Forestry is an independent agency of state government. /

Renumber remaining sections to conform.

Amend title to conform.

Senators HOLLAND and ROSE argued in favor of the adoption of the amendment and Senator GIESE argued contra.

The "ayes" and "nays" were demanded and taken, resulting as follows:

Courson Courtney Elliott
Ford Glover Hayes
Holland Jackson Land
Lander Leatherman Leventis
Martin Matthews McConnell
McGill Mescher Mitchell
Moore O'Dell Patterson
Peeler Rankin Reese
Richter Rose Russell
Saleeby Setzler Short
Smith, G. Smith, J.V. Stilwell
Thomas Waldrep Washington
Williams

Bryan Cork Giese
Gregory Macaulay Passailaigue
Ryberg Wilson

The amendment was adopted.

Senator GIESE proposed the following Amendment No. 5 (JUD3546.003), which was adopted:

Amend the amendment, dated May 17, 1993, as and if amended, by changing the name of the Department of Mental Retardation to the Department of Disabilities and Special Needs.

Renumber remaining sections to conform.

Amend title to conform.

Senator GIESE argued in favor of the adoption of the amendment.

Senator MOORE spoke on the amendment.

The amendment was adopted.

Senator PASSAILAIGUE proposed the following Amendment No. 6 (3546R004.ELP), which was adopted:

Amend the committee report, dated May 17, 1993, as and if amended, page 710, line 31, by adding a new SECTION to be appropriately numbered to read:

/ SECTION . Notwithstanding any other provision of law to the contrary, effective July 1, 1993, except for the Alcoholic Beverage Commission, the South Carolina Tax Commission, the Public Service Commission, the Employment Security Commission, and the Workers' Compensation Commission, no member of any statewide board, commission, committee or authority, or any entity or agency or quasi-governmental entity or agency, eligible to receive per diem or subsistence shall receive any reimbursement or other compensation other than per diem and subsistence at the rate provided for in the annual general appropriations act. /

Renumber remaining sections to conform.

Amend title to conform.

Senator PASSAILAIGUE argued in favor of the adoption of the amendment.

The amendment was adopted.

Senator BRYAN proposed the following Amendment No. 7 (JUD3546.005), which was adopted:

Amend the amendment, dated May 17, 1993, as and if amended, by deleting all references contained in the amendment that would change the governing body of the Department of Health and Environmental Control to a three-member commission. The Department of Health and Environmental Control would retain its seven-member board as under current law. Board members would be non-salaried and would be authorized to receive such compensation as is provided by law for members of boards and commissions.

Renumber remaining sections to conform.

Amend title to conform.

Senator BRYAN argued in favor of the adoption of the amendment and Senator MOORE argued contra.

Senators LEVENTIS and MESCHER argued in favor of the adoption of the amendment.

The amendment was adopted.

Senator BRYAN proposed the following Amendment No. 8 (JUD3546.015), which was adopted:

Amend the amendment, dated May 17, 1993, as and if amended, by changing the governing body of the newly-created Department of Wildlife, Marine and Natural Resources from a three-member commission to a seven-member board. There would be one member appointed from each congressional district and one at-large by the Governor. All board members would be appointed by the Governor with the advice and consent of the Senate. Board members would be non-salaried and would be authorized to receive such compensation as is provided by law for members of boards and commissions. The board would have the authority to appoint an executive director. All of the boards, agencies, and commissions transferred to the newly-created department would be included in the new department: Department of Wildlife and Marine Resources, Land Resources and Conservation Commission, Water Resources Commission, Migratory Waterfowl Committee, Geological Mapping, State Geologist, and Coastal Council. The divisions of the newly-created department would be: Division of Natural Resources Enforcement, Division of Wildlife and Freshwater Fish, Division of Marine Resources, Division of Water Resources, Division of Land Resources, Division of Coastal Council, and Division of State Geologist and Geological Mapping.

Renumber remaining sections to conform.

Amend title to conform.

Senator BRYAN argued in favor of the adoption of the amendment.

Senator BRYAN moved that the amendment be adopted.

The amendment was adopted.

Senator BRYAN proposed the following Amendment No. 9 (JUD3546.016), which was adopted:

Amend the amendment, dated May 17, 1993, as and if amended, by changing the governing body of the Department of Social Services from a three-member commission to one commissioner who would be appointed by the Governor with the advice and consent of the Senate.

Renumber remaining sections to conform.

Amend title to conform.

Senator BRYAN argued in favor of the adoption of the amendment.

Senator BRYAN moved that the amendment be adopted.

The amendment was adopted.

Senator BRYAN proposed the following Amendment No. 10 (JUD3546.017), which was tabled:

Amend the amendment, dated May 17, 1993, as and if amended, by abolishing the current governing body of the Department of Corrections. The Department would be governed by one commissioner who would be appointed by the Governor with the advice and consent of the Senate.

Renumber remaining sections to conform.

Amend title to conform.

Senator BRYAN argued in favor of the adoption of the amendment and Senator MITCHELL argued contra.

Senator MITCHELL moved to lay the amendment on the table.

The "ayes" and "nays" were demanded and taken, resulting as follows:

Courtney Elliott Ford
Glover Holland Jackson
Land Lander Macaulay
Matthews McConnell McGill
Mescher Mitchell Moore
O'Dell Patterson Rankin
Reese Saleeby Short
Smith, G. Waldrep Washington
Williams

Bryan Cork Giese
Gregory Leatherman Leventis
Martin Passailaigue Peeler
Richter Russell Ryberg
Setzler Smith, J.V. Stilwell
Thomas Wilson

The amendment was laid on the table.

Senator JACKSON proposed the following Amendment No. 11 (3546R001.DJ), which was tabled:

Amend the amendment, dated May 17, 1993, as and if amended, by adding a new appropriately numbered section to read:

/ SECTION . The 1976 Code is amended by adding:

"Section 1-3-435. Notwithstanding any other provision of law, the Governor is hereby granted the full and complete authority to order the removal and/or replacement of any flag that flies atop the Statehouse which is not the United States flag or the official State flag as designated in Section 1-1-670.

The Division of General Services of the Budget and Control Board must immediately execute any such order." /

Renumber remaining sections to conform.

Amend title to conform.

Senator JACKSON argued in favor of the adoption of the amendment.

Senator WILSON raised a Point of Order that the amendment was out of order inasmuch as it was not germane to the Bill.

Senators JACKSON and WASHINGTON spoke on the Point of Order.

The PRESIDENT overruled the Point of Order.

Senator J. VERNE SMITH argued contra to the adoption of the amendment.

Senator J. VERNE SMITH moved to lay the amendment on the table.

The "ayes" and "nays" were demanded and taken, resulting as follows:

Courson * Courtney Giese
Gregory Lander Leventis
Macaulay Martin McConnell
Mescher Passailaigue Peeler
Reese Richter Russell
Ryberg Setzler Smith, J.V.
Stilwell Thomas Waldrep
Williams Wilson

Bryan Cork Elliott
Ford Glover Holland
Jackson Land Matthews
McGill Mitchell Moore
O'Dell Patterson Rankin
Saleeby Short Smith, G.
Washington

*This Senator was not present in the Chamber at the time the vote was taken and the vote was recorded by leave of the Senate, with unanimous consent.

The amendment was laid on the table.

Senators WASHINGTON, MATTHEWS, PATTERSON, JACKSON, GLOVER, FORD and MITCHELL proposed the following Amendment No. 12 (JUD3546.021), which was adopted:

Amend the amendment, dated May 17, 1993, as and if amended, by inserting an appropriately numbered section to read:

/ SECTION ___. Section _________ is amended by adding:

"A Division of Mass Transit shall be created within the Department of Transportation to coordinate under the auspices of the department all matters relating to mass transit, intermodal surface transportation, and other forms of public transportation." /

Renumber remaining sections to conform.

Amend title to conform.

Senator WASHINGTON argued in favor of the adoption of the amendment and Senator GIESE argued contra.

Senator PASSAILAIGUE argued in favor of the adoption of the amendment.

The amendment was adopted.

Senators WILSON, THOMAS and RICHTER proposed the following Amendment No. 13 (3546R008.AGW), which was tabled:

Amend the amendment, dated May 17, 1993, as and if amended, by changing the method of selecting the Department of Transportation Commissioners from one member being elected at-large by the General Assembly from each congressional district to providing that the Governor shall appoint with the advice and consent of the Senate one member from each congressional district. The Governor shall continue to appoint the Chairman of the Commission.

Renumber remaining sections to conform.

Amend title to conform.

Senator WILSON argued in favor of the adoption of the amendment and Senators McCONNELL and PASSAILAIGUE argued contra.

Senator PASSAILAIGUE moved to lay the amendment on the table.

The "ayes" and "nays" were demanded and taken, resulting as follows:

Bryan Courtney Elliott
Ford Glover Gregory
Holland Jackson Land
Lander Leventis Macaulay
Matthews McConnell McGill
Mescher Mitchell Moore
O'Dell Passailaigue Patterson
Peeler Rankin Reese
Richter Saleeby Setzler
Short Smith, G. Stilwell
Waldrep Washington Williams

Cork Giese Leatherman
Martin Russell Ryberg
Thomas Wilson

The amendment was laid on the table.

On motion of Senator STILWELL, at 6:20 P.M., Senator J. VERNE SMITH was granted a leave of absence for the balance of the day.

Senator MOORE proposed the following Amendment No. 15 (JUD3546.004), which was adopted:

Amend the amendment, dated May 17, 1993, as and if amended, by creating a new department to be known as the "Department of Disabilities and Special Needs." This department would include the current Department of Mental Retardation and its current programs in their entirety, the Program for Persons with Autism which is currently administered by the Department of Mental Health, and the Head and Spinal Cord Injury System created in S. 255 (version passed by the Senate).

The new department would contain three divisions: Mental Retardation, Programs for Persons with Autism, and the Head and Spinal Cord Injury System.

The new department would be governed by a seven-member board. The Governor would appoint one member from each congressional district and one member at-large. All members would be appointed with the advice and consent of the Senate. Board members would be non-salaried and would be authorized to receive such compensation as is provided by law for members of boards and commissions. The board would be authorized to appoint a director for the department.

Each division would have a seven-member advisory board. The membership of each advisory board would consist of persons with knowledge and expertise in the subject area of that division. The department would be required to consult with the advisory boards on regulations affecting that particular division as well as program and policy matters affecting that particular division. The Governor would appoint one member from each congressional district and one member at-large. All members would be appointed with the advice and consent of the Senate. Board members would be non-salaried and would be authorized to receive such compensation as is provided by law for members of boards and commissions.

All references throughout the 1976 Code to the Department of Mental Retardation would be changed to the Department of Disabilities.

Renumber remaining sections to conform.

Amend title to conform.

Senator MOORE explained the amendment.

At 6:24 P.M., Senator LEVENTIS assumed the Chair.

Senator MOORE continued explaining the amendment.

The amendment was adopted.

Senator McCONNELL proposed the following Amendment No. 18 (3546R009.GFM), which was tabled:

Amend the amendment, dated May 17, 1993, as and if amended, by adding an appropriately numbered SECTION to read:

/ SECTION . The Commission on Higher Education is abolished and its powers, duties, and responsibilities relating to review or coordination of programs or activities is devolved upon a council composed of the chairman of the governing body of each public institution of higher learning or his or her designee. /

Renumber remaining sections to conform.

Amend title to conform.

Senator McCONNELL argued in favor of the adoption of the amendment and Senator BRYAN argued contra.

Senator BRYAN moved to lay the amendment on the table.

The amendment was laid on the table.

At 6:30 P.M., Senator SETZLER assumed the Chair.

Senator LEVENTIS proposed the following Amendment No. 19 (DKA\4741SD.93), which was tabled:

Amend the Judiciary Committee amendment dated May 17, 1993, as and if amended, by providing that the Commission of the Department of Transportation shall consist of thirteen members. Twelve commissioners must be elected by affirmative vote of a majority of the House and a majority of the Senate, two from each congressional district of this State. The thirteenth commissioner must be appointed by the Governor from the State at large upon the advice and consent of the Senate to serve as chairman.

Amend title to conform.

Senator LEVENTIS argued in favor of the adoption of the amendment and Senator MOORE argued contra.

At 6:35 P.M., Senator LEVENTIS assumed the Chair.

Senator MOORE moved to lay the amendment on the table.

The amendment was laid on the table.

Senators LANDER, WILSON, ROSE, RANKIN and MITCHELL proposed the following Amendment No. 21 (JUD3546.032), which was adopted:

Amend the amendment, as and if amended, by adding an appropriately numbered SECTION to read:

/ SECTION . Chapter 3, Title 1 of the 1976 Code is amended by adding:

Section 1-3-500. There hereby is created the Office of Inspector General. The Inspector General shall be appointed by the Governor to serve a term of four years, shall be directly responsible to the Governor, and shall be independent of any other state agency, board, or department. The Inspector General may be removed from office at the Governor's discretion by an Executive Order.

Section 1-3-510. For purposes of this chapter, `state agency' means any office, department, board, commission, institution, university, college, body politic and corporate of the State, and any other person or any other administrative unit of state government or corporate outgrowth of state government, expending or encumbering state funds by virtue of an appropriation from the General Assembly, or handling money on behalf of the State, or holding any trust funds from any source derived. `State agency' does not mean or include municipalities, counties, or special purpose districts. Nothing herein shall affect any entity which derives its powers and duties under Article 3 or Article 5 of the South Carolina Constitution.

Section 1-3-520. It is the duty of the Inspector General:

(a) to respond to any request concerning any state fiscal matter or information which may be referred to him by the Governor;

(b) to conduct audits upon the Governor's request or sua sponte of the operations of state departments, agencies, and institutions for the purpose of determining the effectiveness of such operations;

(c) to assist the Governor in the performance of his official functions by providing to him impartial and accurate information and reports concerning the state fiscal problems presented to him as Governor; and

(d) to establish a system of audits for all fiscal matters and financial transactions for all state agencies of the government.

Section 1-3-530. For the purposes of carrying out its duties under this article, the Office of Inspector General shall have access to the records and facilities of every state agency.

Section 1-3-540. In the performance of its duties, the Office of Inspector General is subject to the statutory provisions and penalties regarding confidentiality of records of the agency under review.

Section 1-3-550. The Inspector General must submit any findings in the form of a written report to the Governor upon completion of any investigation or audit. Any report under this section is subject to public disclosure.

Section 1-3-560. Nothing in this article shall affect the rights and protections of state employees afforded under Title 8.

Section 1-3-570. The office created in this article is subject to the sunset review pursuant to Chapter 20 of Title 1 every four years." /

Renumber sections to conform.

Amend title to conform.

Senator LANDER argued in favor of the adoption of the amendment.

Senator LANDER moved that the amendment be adopted.

The amendment was adopted.

Senator RICHTER proposed the following Amendment No. 23 (3546R012.LER), which was tabled:

Amend the amendment, dated May 17, 1993, as and if amended, by adding an appropriately numbered SECTION to read:

/ SECTION . No court in this State may order a reimbursement or award of travel expenses which exceeds the per mile reimbursement authorized for use of personal automobiles by members of state boards or commissions in the General Appropriation Act when such members are conducting official business of the respective entity.

No court may order reimbursement for meals and lodging in excess of the subsistence reimbursement authorized for members of the General Assembly in the annual General Appropriation Act. /

Renumber remaining sections to conform.

Amend title to conform.

Senator RICHTER argued in favor of the adoption of the amendment.

Senator LAND raised a Point of Order that the amendment was out of order inasmuch as it was not germane to the Bill.

Senator RICHTER spoke on the Point of Order.

The ACTING PRESIDENT took the Point of Order under advisement.

Senator LAND moved to lay the amendment on the table.

The amendment was laid on the table.

Senator BRYAN proposed the following Amendment No. 24 (JUD3546.018), which was tabled:

Amend the amendment, dated May 17, 1993, as and if amended, by adding an appropriately numbered SECTION to read:

/ SECTION ___. (A) Section 59-3-10 of the 1976 Code is amended to read:

"Section 59-3-10. The State Superintendent of Education shall be elected at each general election in the same manner as other State officers appointed by the State Board of Education and shall enter upon the duties of his office at the time prescribed by law. Before entering upon the duties of his office he shall give bond for the use of the State in the penal sum of five thousand dollars, with good and sufficient sureties, to be approved by the Governor, conditioned for the faithful and impartial performance of the duties of his office, and he shall also, at the time of giving bond, take and subscribe the oath prescribed in Section 26 of Article III of the Constitution of the State, which shall be endorsed upon the back of the bond. The bond shall be filed with the Secretary of State, and by him recorded and, when so recorded, shall be filed with the State Treasurer. The Superintendent of Education shall receive as compensation for his services such sum as the General Assembly shall by law provide, payable monthly out of the State Treasury, and his traveling expenses, not exceeding three hundred dollars, shall be paid out of the State Treasury upon duly itemized accounts rendered by him."

(B) Section 59-5-10 of the 1976 Code is amended to read:

"Section 59-5-10. The State Board of Education shall be composed of one member from each judicial circuit Congressional District and one member at-large appointed by the Governor upon the advice and consent of the Senate. The members shall serve terms of four years and until their successors are elected appointed and qualify, except of those first elected, the members from the fifth, tenth and fourteenth circuits shall serve terms of one year; the members from the first, sixth, eighth and twelfth circuits shall serve terms of two years and the members from the fourth, seventh, ninth and eleventh circuits shall serve terms of three years. The terms of all members shall commence on January first following their election.

The legislative delegations representing the counties of each judicial circuit shall meet upon written call of a majority of the members of the delegations of each judicial circuit at a time and place to be designated in such call for the purpose of electing a member of the Board to represent such circuit. A majority present, either in person or by written proxy, of the members of the county legislative delegations from a given circuit shall constitute a quorum for the purpose of electing a member, but no person shall be declared elected who shall fail to receive a majority vote of all the members of the county legislative delegations from the circuit. The joint county legislative delegations of each circuit shall be organized by the election of a chairman and a secretary and such joint legislative delegations shall, subject to the provisions herein, adopt such rules as they deem proper to govern the election. Any absentee may vote by written proxy. When the election is completed, the chairman and secretary of the joint county legislative delegations of each circuit After making the appointment, the Governor shall immediately transmit the name of the person elected to the Secretary of State who shall forthwith issue to such person, after he has taken the usual oath of office, a certificate of election as a member of the State Board of Education. The Governor shall thereupon issue a commission to such person and pending such issuance the certificate of election shall be a sufficient warrant to such person to perform all of the duties and functions of his office.

Any vacancy shall be filled in the same manner as the original appointment for the unexpired portion of the term.

Representation of a given judicial circuit on the State Board of Education shall be rotated among the counties of the circuit, except by unanimous consent of all members of the county legislative delegations from the circuit. No member shall succeed himself in office except by unanimous consent of the members of the county legislative delegations from the circuit. Members of the legislative delegation of any county entitled to a member of the Board shall nominate persons for the office, one of whom shall be elected to the Board.

The Board shall select its chairman and other officers to serve for such terms as the Board may designate. Provided, the Superintendent of Education shall serve as secretary and administrative officer to the Board. The Board shall adopt its own rules and procedures. The chairman and other officers shall have such powers and duties as may be determined by the Board not inconsistent with the law.

At the initial meeting of the legislative delegations representing the counties of each circuit, it shall be determined by lot the sequence in which each county shall be entitled to nominate persons for the office."

(C) Section 59-3-20 is repealed.

(D) This SECTION takes effect when the Constitution of this State is amended to authorize the provisions of this SECTION. /

Renumber remaining sections to conform.

Amend title to conform.

Senator BRYAN argued in favor of the adoption of the amendment and Senator SETZLER argued contra.

At 6:59 P.M., Senator McGILL assumed the Chair.

Senator SETZLER moved to lay the amendment on the table.

The amendment was laid on the table.

Senators SALEEBY, LEVENTIS and GIESE proposed the following Amendment No. 25A (JUD3546.028), which was adopted:

Amend the amendment, dated May 17, 1993, as and if amended, page 1, line 19, by striking SECTION 2 in its entirety and inserting therein the following:

/ SECTION 2. Section 1-3-240 of the 1976 Code is amended to read:

"Section 1-3-240. (A) Any officer, county or State of the county or State, except:
(1) an officer whose removal is provided for in Section 3 of Article XV of the State Constitution and; or
(2) an officer guilty of the offense named in Section 22 8 of Article IV VI of the Constitution ; or
(3) an officer appointed to a state office by a Governor pursuant to subsection (B), either with or without the advice and consent of the Senate, who is guilty of malfeasance, misfeasance, incompetency, absenteeism, conflicts of interest, misconduct, or persistent neglect of duty in office, or who persists in holding an office to which he has been appointed or elected the duties of which he has not the capacity properly to discharge incapacity shall be subject to removal by the Governor of the State upon any of the foregoing causes being made to appear to the satisfaction of the Governor. But before removing any such officer, the Governor shall inform him in writing of the specific charges brought against him and give him an opportunity on reasonable notice to be heard.

(B) Any person appointed to a state office by a Governor, either with or without the advice and consent of the Senate, may be removed from office by the Governor at his discretion by an Executive Order removing the officer." /

Amend the bill further, as and if amended, page 2, line 20, by striking SECTION 3 in its entirety and inserting therein the following:

/ SECTION 3. Section 1-3-250 of the 1976 Code is amended to read:

"Section 1-3-250. Any such An officer, other than a state officer appointed by a Governor, either with or without the advice and consent of the Senate, shall have the right of appeal from any order of removal by the Governor under Section 1-3-240 to the resident or presiding judge of the circuit in which such the officer resides. The judge shall hear and determine the appeal both as to law and fact upon the record as made before the Governor and upon such additional evidence as he shall see fit to allow. The notice of appeal shall be served upon the Governor, or his secretary, within five days after the service upon such the officer of the order of the Governor removing him and shall state the grounds thereof and name the circuit judge to whom the appeal is taken. Thereupon the Governor shall forthwith transmit to such the judge the record in the case, including a copy of the order of removal, grounds of removal, evidence in support thereof and return of service, and any other matter which in his judgment may be considered by the court. The circuit judge shall within twenty days after the taking of such the appeal, or in such shorter time as may be practical, hear and determine such the appeal, after giving to the parties reasonable notice of the time and place of hearing. Appeal from the judgment of the circuit judge to the Supreme Court may be had as in any other appeal at law. Such The hearing may be had and judgment may be rendered in open court, or at chambers within or without the circuit."/

ALSO: Amend the amendment so that quasi-judicial state officers' terms are coterminous with the Governor.

Renumber remaining sections to conform.

Amend title to conform.

Senator SALEEBY argued in favor of the adoption of the amendment.

Senator SALEEBY moved that the amendment be adopted.

The amendment was adopted.

Senator STILWELL proposed the following Amendment No. 26 (JUD3546.020), which was adopted:

Amend the amendment, dated May 17, 1993, as and if amended, by leaving the South Carolina Research Authority as a separate and independent entity and deleting all references to incorporating the authority as a division of the proposed new Department of Commerce and Economic Development. Chapter 17 of Title 13 is not repealed.

Renumber remaining sections to conform.

Amend title to conform.

Senator STILWELL explained the amendment.

Senator STILWELL moved that the amendment be adopted.

The amendment was adopted.

Senators MOORE, HOLLAND, STILWELL, JACKSON, MARTIN, LEATHERMAN and O'DELL proposed the following Amendment No. 27 (JUD3546.027), which was adopted:

Amend the amendment, dated May 17, 1993, as and if amended, by deleting all language in the amendment giving the newly-created Department of Wildlife, Marine and Natural Resources authority over the South Carolina Mining Council. The Mining Council would remain as constituted under current law, retaining all of its current authority, duties, and powers.

Renumber remaining sections to conform.

Amend title to conform.

Senator MOORE explained the amendment.

Senator MOORE moved that the amendment be adopted.

The amendment was adopted.

Senator MOORE proposed the following Amendment No. 28 (JUD3546.029), which was adopted:

Amend the amendment, dated May 17, 1993, as and if amended, page 182, line 33, in Section 48-2-60, as contained in SECTION 322, by striking after the word /act./ the following:

/ Division directors serve at the pleasure of the commission./ .

Amend the amendment further, dated May 17, 1993, as and if amended, page 183, in Section 48-2-80, as contained in SECTION 322, by adding appropriately numbered items to read:

/ ( ) examine, modify, approve, or deny applications for permits for activities covered by the laws and regulations relating to wildlife, marine, and natural resources.

( ) revoke and suspend permits of persons who fail or refuse to carry out or comply with the terms and conditions of any permits issued by the department;

( ) exercise all authority granted to it under the laws and regulations relating to wildlife, marine, and natural resources./ .

Renumber remaining sections to conform.

Amend title to conform.

Senator MOORE explained the amendment.

Senator MOORE moved that the amendment be adopted.

The amendment was adopted.

At 7:14 P.M., the PRESIDENT assumed the Chair.

Senators DRUMMOND, THOMAS, COURSON and J. VERNE SMITH proposed the following Amendment No. 29 (BBM\10595SD.93), which was carried over and later withdrawn:

Amend the Judiciary Committee amendment dated May 17, 1993, as and if amended, by striking all sections relating to the Department of Public Safety and the State Law Enforcement Division and inserting a new section to be appropriately numbered which shall read:

/SECTION . SOUTH CAROLINA LAW ENFORCEMENT DEPARTMENT

(1) Article 1, Chapter 3 of Title 23 of the 1976 Code is amended to read:

Section 23-3-10. There is hereby created the South Carolina Law Enforcement Division Department and on July 1, 1993, the name of the South Carolina Law Enforcement Division is hereby changed to the South Carolina Law Enforcement Department. There shall be no governing board for the Law Enforcement Department. The division shall department must be headed by a chief who shall must be appointed by the Governor by and with the advice and consent of the Senate and shall hold office until his successor shall have been is appointed and qualified. The term of the chief shall must be coterminous with that of the appointing Governor ten years. On the effective date of the provisions of this section providing for a ten-year term for the chief, a successor to the chief serving on this date must be appointed as provided herein. Nothing herein prevents the chief serving on this date from being reappointed to this ten-year term. No person may serve more than two full ten-year terms, or more than a total of twenty years as chief. The Governor may, at his discretion, appoint such other agents as he may deem necessary to assist in the detection of crime and the enforcement of criminal laws of this State. The agents, officers and troopers of the department must be commissioned by the Governor upon the recommendation of the chief of the department. The agents, officers and troopers shall have such that rank or title as may be provided under the State Employees Classification System. The chief may appoint such other personnel as is deemed considered necessary and as is provided for in the annual appropriations act. All agents, officers and troopers appointed commissioned by the Governor shall be are subject to discharge for cause which shall must be subject to review as is now provided by law for other state employees.

Section 23-3-15. In addition to its authorities and duties provided by law, the South Carolina Law Enforcement Department is responsible for the enforcement of all criminal laws, including traffic offenses, misdemeanors, and felonies, and civil laws, the violation of which may result in a fine or other penalty being assessed against the violator, which laws are enforced on the effective date of this section by law enforcement personnel employed by and under the jurisdiction of the Alcoholic Beverage Control Commission, the Department of Highways and Public Transportation, and the law enforcement department of the Public Service Commission. These civil and criminal laws also include regulations and ordinances pertinent thereto. The duties, functions, and powers of these law enforcement personnel are devolved upon the South Carolina Law Enforcement Department and the law enforcement personnel of these agencies on the effective date of this section shall perform their duties and functions under the auspices of the Law Enforcement Department and shall become a part of the department in the manner provided by law.

Section 23-3-20. Before the chief or any agent shall enter upon his duties he shall first enter into good and sufficient bond in the penal sum of two thousand dollars and shall subscribe to the oath provided by law for peace officers.

Each Governor shall reappoint all agents within sixty days after taking office unless the agent is discharged with cause as provided by law.

Every officer, agent, and trooper commissioned pursuant to this article shall file a bond, or be covered by a surety bond, of not less than two thousand dollars with the South Carolina Law Enforcement Department, subscribed by a licensed surety company, conditioned for the faithful performance of his duties, for the prompt and proper accounting of all funds coming into his hands, and for the payment of a judgment recovered against him in a court of competent jurisdiction upon a cause of action arising out of breach or abuse of official duty or power and for the payment of damages sustained by a member of the public from an unlawful act of the agent or trooper. However, coverage under the bond does not include damage to persons or property arising out of the negligent operation of a motor vehicle. The bond may be individual, schedule, or blanket and on a form approved by the Attorney General. The premiums on the bonds must be paid by the department.

All officers, agents, and troopers of the department shall take and subscribe to the oath provided by law for peace officers.

Section 23-3-25. The Chief of the South Carolina Law Enforcement Department may assign personnel of the department to particular areas of enforcement as appropriate for the enforcement of the laws and regulations of this State which the South Carolina Law Enforcement Department is charged with enforcing. For this purpose, the chief may establish divisions within the department to carry out particular duties as assigned by the chief. The State Highway Patrol, SLED, Criminal Justice Academy, and Criminal Justice Hall of Fame shall each become divisions on the effective date of this section.

Section 23-3-30. All security personnel employed by the State, other than at correctional institutions shall must be under the direct supervision of the South Carolina Law Enforcement Division Department.

Section 23-3-40. All sheriff and police departments in South Carolina shall make available to the Criminal Justice Records Division of the State Law Enforcement Division Department for the purpose of recordation and classification all fingerprints taken in criminal investigations resulting in convictions. The State Law Enforcement Division Department shall pay for the costs of such program and prepare the necessary regulations and instructions for the implementation of this section.

Section 23-3-45. The South Carolina Law Enforcement Division Department is authorized to accept fingerprints of applicants for admission to the South Carolina Bar and, to the extent provided for by federal law, to exchange state, multistate, and federal criminal history records with the South Carolina Board of Law Examiners for licensing purposes.

Section 23-3-50. Notwithstanding any other provisions of law, All revenue from fees and licenses received by the State Law Enforcement Division Department related to enforcement and regulation of private detective and security companies (Section 40-17-160 of the 1976 Code), gun dealers (Section 16-23-10), gun permits (Sections 23-31-110 and 17-5-110) and massage parlors (Section 40-29-160) shall must be remitted to the State Treasurer as collected and credited to the general fund of the State.

Section 23-3-60. The State Law Enforcement Division Department should assign eight of its agents occupying full-time classified positions provided for in the annual general appropriations act to drug enforcement and narcotics control activities involving children in the public schools of this State, one such agent to be assigned to work primarily in each congressional district of this State, and two such agents to be assigned to work the State at large."

(2) Chapter 5, Title 23 of the 1976 Code is amended to read:

Section 23-5-10. The law enforcement division of the State Highway Department shall be named and known as the `South Carolina Highway Patrol' is a division of the South Carolina Law Enforcement Department, is under its direct supervision and control, and shall consist consists of such patrolmen the troopers, officers, agents, and employees as the Department may deem department considers necessarily proper for the enforcement of the traffic and other related laws, the enforcement of which is devolved upon the Law Enforcement Department. Such officers and patrolmen shall be commissioned by the Governor upon the recommendation of the Chief Highway Commissioner. Such commissions may be terminated at the pleasure of the Chief Highway Commissioner.

Section 23-5-20. Every officer and patrolman commissioned pursuant to this chapter shall file a bond, or be covered by a surety bond, in the amount of not less than two thousand dollars with the Department, subscribed by some duly licensed surety company, conditioned for the faithful performance of his duties, for the prompt and proper accounting of all funds coming into his hands and for the payment of any judgment recovered against him in any court of competent jurisdiction upon a cause of action arising out of breach or abuse of official duty or power and damages sustained by any member of the public from any unlawful act of such officer or patrolman; provided, that coverage under such bond shall not include damage to persons or property arising out of the negligent operation of a motor vehicle. Such bond may be individual, schedule or blanket and on a form approved by the Attorney General. The premiums on such bonds shall be paid by the Department out of the State highway fund.

Section 23-5-30 23-5-20. The Department South Carolina Law Enforcement Department may provide such the officers and patrolmen troopers with distinctive uniforms and suitable arms and equipment for use in the performance of their duties. Such The officers and patrolmen troopers shall at all times, when in the performance of their duties, shall wear complete uniforms with badges conspicuously displayed on the outside of their uniforms.

Section 23-5-31. The Director Chief of the South Carolina Law Enforcement Department Division of the South Carolina Department of Highways and Public Transportation (director), with the approval of the Executive Director of the Department of Highways and Public Transportation, shall prescribe a unique and distinctive official uniform, with appropriate insignia to be worn by all officers of the South Carolina Highway Patrol when on duty and at such other times as the director shall order, chief orders and a distinctive color or colors and appropriate emblems for all motor vehicles used by such the highway patrol except those designated by the director chief. No other law enforcement agency, private security agency, or any person shall may wear a similar uniform and insignia which may be confused with the uniform and insignia of the highway patrol nor shall any. An emblem must not be used on a motor vehicle nor shall it, and a motor vehicle must not be painted in a color or in any a manner which would cause the vehicle to be similar to a highway patrol vehicle or readily confused therewith with it.

Section 23-5-32. The director chief shall file with the Secretary of State and Legislative Council for publication in the State Register a description and illustration of the official highway patrol uniform with insignia and the emblems of the official highway patrol uniforms and motor vehicles and a description of including the color of such uniforms and vehicles.

Section 23-5-33. In order to carry out the provisions of Sections 23-5-31 to 23-5-34 in an orderly and economical manner, it is intended that all serviceable uniforms be continued in use until such time as the director deems chief considers it necessary for them to be replaced. These provisions shall also apply to the emblems for motor vehicles.

Section 23-5-34. Any A violation of Sections 23-5-31 to 23-5-34 may be enjoined by the court of common pleas upon petition of the director Chief of the law enforcement division South Carolina Law Enforcement Department after due notice to the person violating the provisions of the Sections 23-5-31 to 23-5-34 sections and after a hearing on the petition.

Section 23-5-40. The patrolmen troopers and officers of the South Carolina Highway Patrol shall patrol the highways of the State for the purpose of enforcing to enforce the laws of the State relative to highway traffic and motor vehicles. Such The officers and patrolmen shall troopers have the same power to serve criminal processes against offenders as sheriffs of the various counties and also the same power as such the sheriffs to arrest without warrants and to detain persons found violating or attempting to violate any the laws of the State relative to highway traffic and motor vehicles. Such The officers and patrolmen troopers shall also have the same power and authority held by deputy sheriffs for the enforcement of the criminal laws of the State.

Section 23-5-50. When any a person is apprehended by a patrolman trooper upon a charge of violating any a traffic or other law, the enforcement of which by a patrolman trooper is authorized by law, the person so being charged, upon being served with the official summons issued by such the arresting patrolman trooper, in lieu of being immediately brought before the proper magistrate, recorder, or other judicial officer to enter into a formal recognizance or make direct the deposit of a proper sum of money in lieu of a recognizance or incarceration, may deposit with the apprehending patrolman trooper a sum of money as bail, not less than the minimum nor more than the maximum fine, but in no case to exceed not more than two hundred dollars, to be in due course turned over to the judicial officer as money for bail, in lieu of entering into a recognizance for his appearance for trial as set in the aforesaid summons or being incarcerated by the arresting officer and held for further action by the appropriate judicial officer. A receipt for such the sum so deposited shall must be given to such the person by such the arresting officer. The summons duly served as herein provided shall give in this section gives the judicial officer jurisdiction to dispose of the matter. Upon receipt of the fixed sum of money the patrolman trooper may release the person so charged as above provided for his further appearance before the proper judicial officer as provided for and required by the summons.

Section 23-5-60. The patrolmen shall troopers, upon request of any a sheriff, shall assist such sheriff him in the solution of any a crime and the apprehension of any a law violator."

(3) (a) Section 57-3-10 of the 1976 Code is amended to read:

"Section 57-3-10. There is hereby established as an administrative agency of the state government the South Carolina Department of Highways and Public Transportation. Its functions and purposes shall be are the systematic planning, construction, maintenance, and operation of the state highway system, the regulation of traffic thereon, the administration and enforcement of traffic, driver and motor vehicle laws, and other laws relating to such subjects, the coordination of all state and federal programs relating to public transportation among the departments, agencies, and other bodies politic and legally constituted agencies of this State and the performance of such other duties and matters as may be delegated to it pursuant to law, except that the department shall may not be charged with any duties or responsibilities delegated by law to the Public Service Commission."

(b) Section 57-3-30 of the 1976 Code is amended to read:

"Section 57-3-30. A. The department must be divided into such divisions as the Commission or the Executive Director of the Department of Highways and Public Transportation may prescribe prescribes but shall consist of at least four three principal divisions;, one of which shall be is the engineering division, another the motor vehicle division, another the law enforcement division, and another the public transportation division. The motor vehicle division and the law enforcement division may be combined under one director. Other ancillary or service divisions may be set up by the department as may be necessary for the efficient and economical operation of the department and to carry out the functions and purposes of the department. The department is also authorized to process all payments for goods and services for the Interagency Council on Public Transportation.

B. The department is authorized to develop a general public transportation plan and policy for the State in order to encourage the efficient development, implementation, operation, evaluation, and monitoring of public transportation systems, both public and private. All departments, boards, public authorities, or other agencies of the State or its political subdivisions, local government, transportation authorities, and other local public entities shall cooperate with the department, provide assistance, data, and advice upon request."

(c) Section 57-3-610 of the 1976 Code is amended to read:

"Section 57-3-610. The Department of Highways and Public Transportation may:

(1) lay out, build, and maintain public highways and bridges;

(2) acquire such lands and road-building materials and rights-of-way as may be needed for roads and bridges by purchase, gift, or condemnation; (3) cause the state highways to be marked with appropriate directions for travel and regulate the travel and traffic along such the highways, subject to the laws of the State;

(4) initiate and conduct research programs and pilot projects to further research and development, and promote training of personnel in the fields of planning, construction, maintenance, and operation of the state highway system, the regulation of traffic thereon on them, the administration and enforcement of traffic, driver and motor vehicle laws, and public transportation;

(5) cooperate with the federal government in the construction of federal-aid highways, in the development of improved public transportation service, facilities, equipment, techniques and methods, and in planning and research in connection therewith with it; and seek and receive such federal aid and assistance as may from time to time may become available except for funds designated by statute to be administered by the Chief Executive Officer of the State;

(6) instruct, assist, and cooperate with the agencies, departments, and bodies politic and legally constituted agencies of the State in street, highway, traffic, and public transportation matters when requested to do so, and, if requested by such the government authorities, supervise or furnish engineering supervision for the construction and improvement of roads and bridges, provided such the duties do not impair the attention to be given the highways in the state highway system;

(7) carry out highway and public transportation safety programs;

(8) license and register motor vehicles and administer the collection of license and registration fees and penalties;

(9) examine and license motor vehicle drivers;

(10) engage in driver training and safety activities;

(11) Enforce the traffic, motor vehicle and related laws;

(12) promulgate such rules and regulations for the administration and enforcement of the powers delegated to department by law, which rules and regulations shall have the full force and effect of law upon filing according to law; and

(13)(12) do all other things required or provided by law."

(d) The 1976 Code is amended by adding:

"Section 57-3-615. The Department of Transportation must service and maintain all motor vehicles operated by the South Carolina Law Enforcement Department and its divisions."

(4) Article 3, Chapter 3, Title 58 of the 1976 Code is amended to read:

Section 58-3-310. The law enforcement department of the Public Service Commission shall consist of such South Carolina Law Enforcement Department must appoint officers, inspectors and agents and troopers as the commission may deem is necessary and proper for the enforcement of the Motor Vehicle Carrier Law and other related laws, the enforcement of which is devolved upon the department South Carolina Law Enforcement Department. The title of such officers, inspectors and agents shall be `Transportation Division Inspectors'. The inspectors shall be commissioned by the Governor upon the recommendation of the commission. The commission may remove an inspector if it finds that he is unfit for the position.

Section 58-3-320. Each inspector shall execute a bond with a licensed surety company in the amount of not less than ten thousand dollars. The bond shall be filed with the commission and shall be conditioned for the faithful performance of his duties, for the prompt and proper accounting of funds coming into his hands and for the payment of any judgment rendered against him in any court of competent jurisdiction upon a cause of action arising out of breach or abuse of official duty or power and damages sustained by any member of the public from any unlawful act of the inspector. The coverage under the bond shall not include damage to persons or property arising out of the negligent operation of a motor vehicle. The bond may be individual, schedule or blanket, and shall be approved by the Attorney General. The premiums on the bonds shall be paid by the commission from appropriated funds.

Section 58-3-330. Before entering upon the duties of his office, each inspector shall take and subscribe before a notary public, or other officer authorized to administer an oath, an oath to faithfully perform the duties of his office and to properly execute the laws of this State.

Section 58-3-340. The inspectors shall possess and exercise all of the powers and authority held by constables at common law.

Section 58-3-350. When acting in their official capacity, inspectors shall have statewide authority for the enforcement of all motor vehicle carrier laws and related laws.

Section 58-3-360 58-3-320. Inspectors Officers and troopers shall enforce the Motor Vehicle Carrier Law, and related laws and ensure that all persons violating any provision of these laws are properly prosecuted.

Section 58-3-370 58-3-330. When any person is apprehended by an inspector an officer or trooper upon a charge of violating the Motor Vehicle Carrier Law or related laws, the following procedure shall must be followed:

(1) The person being charged shall be served by the arresting inspector officer or trooper with an official summons and arrest report. The report shall give the appropriate judicial officer jurisdiction to dispose of the case.

(2) The person being charged may deposit with the arresting inspector officer or trooper a sum of money not to exceed one two hundred dollars as bail in lieu of being immediately brought before the magistrate or other judicial officer; provided, that an official summons and arrest report may be issued without requiring any sum of money as bail.

(3) The official summons and arrest report shall indicate the amount of bail deposited with the inspector officer or trooper and shall serve as a receipt for the sum.

(4) The arresting inspector officer or trooper shall transmit any sum of money received from the person charged to the appropriate magistrate or other judicial officer.

(5) Upon receipt of the sum of money, if any is required, as bail, the arresting inspector officer or trooper may release the person charged so that he may appear before the proper judicial officer at a time and place stated in, and required by, the official summons and arrest report.

(5) (a) Section 61-1-60 of the 1976 Code is amended to read:

"Section 61-1-60. In order to provide means for a more rigid enforcement of the laws and rules and regulations governing alcoholic beverages and beer and wine in the State, the South Carolina Beverage Control Commission is authorized to employ eleven investigators and other necessary administrative personnel who shall function under the control of the commission. Salaries of all personnel shall be as set by the commission. The South Carolina Law Enforcement Department shall employ agents necessary to enforce the laws and regulations governing alcoholic beverages and beer and wine as provided in Section 23-3-15."

(b) Section 61-3-220 of the 1976 Code is amended to read:

"Section 61-3-220. The Commission South Carolina Law Enforcement Department may employ such inspectors agents as may be necessary for the proper administration and enforcement of the provisions of this chapter, Chapter 7, and Article 3 of Chapter 13 and Chapter 33 of Title 12. The salaries of said inspectors these agents shall be fixed by the Commission department and shall be payable as an expense of the administration enforcement of this chapter, Chapter 7, and Article 3 of Chapter 13. The Governor shall commission as state constables such inspectors or agents as are certified to him by the Commission in order that they shall have adequate authority as peace officers to enforce the provisions of this chapter, Chapter 7, and Article 3 of Chapter 13 and Chapter 33 of Title 12. Each inspector shall, before entering upon the discharge of his duties, take and subscribe the oath of office as required by Article III, Section 26, of the Constitution of South Carolina, and also any additional oath required by law and shall give bond payable to the State, in form approved by the Attorney General, in the penal sum of five thousand dollars with some surety or guaranty company duly authorized to do business in South Carolina and approved by the Commission, as surety, conditioned upon the faithful discharge of his duties. The premiums on such bonds shall be paid as an expense of the administration of this chapter, Chapter 7 and Article 3 of Chapter 13 and the bonds shall be filed with and preserved by the Secretary of State."

(c) Section 61-5-100 of the 1976 Code is amended to read:

"Section 61-5-100. All alcoholic liquors found in the possession, custody or within the control of any person, corporation, or organization, which are handled, stored, kept, possessed, transported, used, or distributed in violation of any of the provisions of Chapter 3, Chapter 7, and Article 3 of Chapter 13, or in violation of any of the provisions of this article, or with the design of avoiding payment of any license taxes provided in Chapter 33 of Title 12, are hereby declared to be contraband and may be seized and confiscated without a warrant by the Commission South Carolina Law Enforcement Department, its respective agents, or any peace officer, and shall be disposed of in accordance with Section 61-13-570."

(d) Section 61-5-140 of the 1976 Code is amended to read:

"Section 61-5-140. The Alcoholic Beverage Control Commission South Carolina Law Enforcement Department shall employ such additional enforcement personnel as required to adequately enforce the provisions of this article."

(e) Section 61-9-1050 of the 1976 Code is amended to read:

"Section 61-9-1050. The Alcoholic Beverage Control Commission South Carolina Law Enforcement Department is empowered to investigate any violations of this article and to furnish to the prosecuting attorney of any a court having jurisdiction of the offense information with respect to any violations of this article. The Alcoholic Beverage Control Commission South Carolina Law Enforcement Department shall have the power to enforce compliance with the provisions of any injunction granted by the court under the terms of this article, and, if the court finds that there has been a violation of the provisions of any injunction granted by it, the Alcoholic Beverage Control Commission Department of Taxation and Revenue may revoke or suspend the permit of any beer wholesaler and the South Carolina Alcoholic Beverage Control Commission Department of Taxation and Revenue may revoke the registration of any registered producer and its right to ship beer into the State of South Carolina."

(f) Section 61-13-410 of the 1976 Code is amended to read:

"Section 61-13-410. Any person who, upon demand of any officer or agent of the Alcoholic Beverage Control Commission South Carolina Law Enforcement Department while enforcing the provisions of this chapter, refuses to allow full inspection of the premises or any part of it which is licensed to sell alcoholic liquors or beer or wine, or refuses to allow full inspection of the stocks and invoices of the licensee or who hinders or in any way hinders or prevents the inspection is guilty of a misdemeanor and, upon conviction, must be fined not more than two hundred dollars or imprisoned for a period not exceeding sixty days, or both."

(g) Section 61-13-810 of the 1976 Code is amended to read:

"Section 61-13-810. It shall be is unlawful for any a person, with or without a beer or wine permit, to sell or to offer for sale any a beverage, generally used as and for a soft drink rather than as a medicine or for cooking purposes, having any an alcoholic content, when such the beverage resembles in color and general appearances a vegetable drink, a fruit drink, or a soft drink. Violation of this section shall be is a misdemeanor and shall be is punishable in the discretion of the court. In addition, such drinks are hereby declared contraband and shall must be seized by any duly authorized agent of the South Carolina Alcoholic Beverage Control Commission Law Enforcement Department, or by any peace officer, and shall must be disposed of in like a manner as is provided by law for the disposition of illegal alcoholic liquors."

(h) Section 61-13-836 of the 1976 Code is amended to read:

"Section 61-13-836. When any person is charged by an agent of the South Carolina Alcoholic Beverage Control Commission South Carolina Law Enforcement Department with a criminal offense punishable by a fine of not more than two hundred dollars or imprisonment for not more than thirty days, the person charged, upon being served with the official summons issued by the agent, shall appear before the proper judicial officer at the time and place stated in the summons. The service of the summons shall vest the court with jurisdiction to hear and dispose of the charge for which the summons was issued."

(6) (a) The 1976 Code is amended by adding:

"Section 23-23-35. The Law Enforcement Training Council and School shall be a division of the South Carolina Law Enforcement Department."

(b) Section 23-23-30 of the 1976 Code is amended to read:

"Section 23-23-30. (A) There is created a South Carolina Law Enforcement Training Council consisting of twelve thirteen members:

(1) the Attorney General of South Carolina;

(2) the Chief of the South Carolina Law Enforcement Division Department;

(3) the Commanding Officer of the South Carolina Highway Patrol;

(4) the Executive Director of the South Carolina Wildlife and Marine Resources Department;

(5) the Commissioner of the South Carolina Department of Corrections;

(6) the Dean of the University of South Carolina School of Law;

(7) one chief of police from a municipality having a population of less than ten thousand; this person to be appointed by the Governor for a term of four years;

(8) one chief of police from a municipality having a population of more than ten thousand; this person to be appointed by the Governor for a term of four years;

(9) one county sheriff from a county having a population of more than 50,000 engaged in full-time performance of duties as a law enforcement officer; this person to be appointed by the Governor for a term of four years;

(10) one sheriff from a county having a population of less than 50,000 engaged in full-time performance of duties as a law-enforcement officer; this person to be appointed by the Governor for a term of four years;

(11) one person employed in the administration of any municipality or holding a municipal elective office; this person to be appointed by the Governor for a term of four years;

(11) (12) one person employed in the administration of county government or elected to a county governing body; this person to be appointed by the Governor for a term of four years;

(12) (13) the special agent in charge of the Federal Bureau of Investigation, Columbia Division.

(B) (1) The members provided for in (1) through (6) and in (13) above are ex officio members with full voting rights.

(2) The members provided for in (7) through (11) (12) above shall serve terms as stipulated beginning with July 1, 1970. In the event that a vacancy arises it must be filled for the remainder of the term by appointment by the Governor on the basis of the above-mentioned criteria. (C) This council shall elect one of its members as chairman and one as vice-chairman; these shall serve a term of one year in this capacity and may be re-elected. The council shall meet at the call of the chairman or at the call of a majority of the members of the council, but no fewer than four times each year. The council shall establish its own procedures with respect to quorum, place, and conduct of meetings.

(D) Members of the council shall serve without compensation.

(E) A council member who terminates his holding of the office or employment which qualified him for appointment shall cease immediately to be a member of the council; the person appointed to fill the vacancy shall do so for the unexpired term of the member whom he succeeds."

(7) (a) Section 23-25-20 of the 1976 Code is amended to read:

"Section 23-25-20. To plan, enact and administer the Hall of Fame, there is hereby created the Law Enforcement Officers Hall of Fame Committee. The committee shall consist of the following ex officio members:

(1) The chief of the South Carolina Law-Enforcement Division Law Enforcement Department, who shall serve as chairman;

(2) The Director of Law-Enforcement of the South Carolina Department of Highways and Public Transportation head of the South Carolina Highway Patrol;

(3) The Commissioner of the State Department of Corrections;

(4) The secretary of the South Carolina Sheriffs Association;

(5) The executive director of the South Carolina Law Enforcement Officers Association.

All members of the committee may designate persons to represent them at meetings they are unable to attend."

(b) The 1976 Code is amended by adding:

"Section 23-25-25. The Law Enforcement Officers Hall of Fame shall be a division of the South Carolina Law Enforcement Department."/

Renumber sections, amend title and totals to conform.

Senator DRUMMOND argued in favor of the adoption of the amendment and Senator McCONNELL argued contra.

Senator DRUMMOND asked unanimous consent to make a motion that the amendment be carried over.

Senator PASSAILAIGUE objected.

Senator McCONNELL continued arguing contra to the adoption of the amendment.

On motion of Senator McCONNELL, with unanimous consent, Amendment No. 29 was carried over.

Senators LEATHERMAN and SALEEBY proposed the following Amendment No. 30 (3546R011.HKL), which was adopted:

Amend the amendment, dated May 17, 1993, as and if amended, by moving the Division of Aeronautics from the Department of Transportation to the Department of Commerce and Economic Development.

Renumber remaining sections to conform.

Amend title to conform.

Senator SALEEBY argued in favor of the adoption of the amendment and Senator PASSAILAIGUE argued contra.

The amendment was adopted.

Senators MOORE and O'DELL proposed the following Amendment No. 31 (JUD3546.031), which was adopted:

Amend the amendment, dated May 17, 1993, as and if amended, by exempting the Coastal Division of the Department of Wildlife, Marine and Natural Resources from the general appeal process set forth for the other divisions of the department.

Appeals from the laws and regulations governing the Coastal Division would be heard by the fourteen-member Coastal Zone Management Advisory Committee. The make-up of the Coastal Council in Section 48-39-40 would remain as follows: eight members, one from each coastal zone county, to be elected by a majority vote of the members of the House of Representatives and a majority vote of the Senate members representing the county from three nominees submitted by the governing body of each coastal zone county, each House or Senate member to have one vote; six members, one from each of the congressional districts of the State, to be elected by a majority vote of the members of the House of Representatives and the Senate representing the counties in that district, each House or Senate member to have one vote.

The Coastal Zone Management Advisory Committee would have the authority to appoint a hearing officer from an approved list of attorneys to hear contested cases. The hearing officer, based on his findings of fact and conclusions of law, would make a recommendation to the committee. The committee would have authority to accept, modify, or reject this recommendation.

The final committee decision would be required to be in the form of written findings of fact and conclusions of law. The findings of fact and conclusions of law must be approved by the commission after which they are signed by the chairman of the commission. The findings of fact and conclusions of law would be required to be served on each party to the appeal.

Renumber remaining sections to conform.

Amend title to conform.

Senator MOORE argued in favor of the adoption of the amendment.

Senator MOORE moved that the amendment be adopted.

The amendment was adopted.

On motion of Senator DRUMMOND, with unanimous consent, Amendment No. 29 (10595SD.93), which was proposed by Senators DRUMMOND, THOMAS, COURSON and J. VERNE SMITH and previously carried over, was withdrawn.

Senator DRUMMOND spoke on the Bill.

Senator DRUMMOND proposed the following Amendment No. 32 (DKA\4743SD.93), which was tabled:

Amend the Judiciary Committee amendment dated May 17, 1993, as and if amended, by providing that the State Law Enforcement Division, the South Carolina Highway Patrol, the Law Enforcement Departments of the Alcoholic Beverage Control Commission and the Public Service Commission, the South Carolina Criminal Justice Academy, and the South Carolina Law Enforcement Officers Hall of Fame shall be a part of the South Carolina Law Enforcement Department hereby established which shall be headed by a chief to be appointed by the Governor, upon the advice and consent of the Senate, for a term of five years and until his successor is appointed and qualifies. The chief may be removed by the Governor with or without cause.

Renumber sections to conform.

Amend totals and title to conform.

Senator DRUMMOND argued in favor of the adoption of the amendment.

Senator PASSAILAIGUE and Senator McCONNELL argued contra to the adoption of the amendment.

Senator McCONNELL moved to lay the amendment on the table.

The "ayes" and "nays" were demanded and taken, resulting as follows:

Bryan Courtney Elliott
Ford Glover Holland
Jackson Land Macaulay
Matthews McConnell Mescher
Mitchell Moore Passailaigue
Patterson Rankin Reese
Saleeby Short Smith, G.
Stilwell Washington Williams

Cork Drummond Giese
Gregory Lander Leatherman
Martin McGill O'Dell
Peeler Richter Russell
Ryberg Setzler Thomas
Waldrep Wilson

The amendment was laid on the table.

The Committee on Judiciary proposed an amendment (l:\LPITR\SREST\TI-T64) which was adopted as follows:

Amend the bill, as and if amended, by striking all after the enacting words and inserting the following:

SECTION 1. Section 1-3-210 of the 1976 Code is amended to read:

"Section 1-3-210. Any vacancies which may happen in any of the following offices during the recess of the Senate may be filled by the Governor, who shall report the appointment to the Senate at its next session:

(1) County auditors;

(2) County treasurers;

(3) Magistrates;

(4) Masters;

(5) Five regents of the State Hospital;

(6) Circuit solicitors;

(7) The State Tax Commission; and The members of the Department of Taxation and Revenue Commission;

(8) The members of the State Development Board Secretary of the Department of Commerce and Economic Development.

If the Senate does not advise and consent thereto at such next session, the office shall be vacant."

SECTION 2. Section 1-3-240 of the 1976 Code is amended to read:

"Section 1-3-240. (A) Any officer, county or State of the county or State, except (1) an officer whose removal is provided for in Section 3 of Article XV of the State Constitution and, or (2) an officer guilty of the offense named in Section 22 8 of Article IV VI of the Constitution , or (3) pursuant to subsection (B) of this section, an officer of the State appointed by a Governor, either with or without the advice and consent of the Senate, who is guilty of malfeasance, misfeasance, incompetency, absenteeism, conflicts of interest, misconduct, or persistent neglect of duty in office, or who persists in holding an office to which he has been appointed or elected the duties of which he has not the capacity properly to discharge incapacity shall be subject to removal by the Governor of the State upon any of the foregoing causes being made to appear to the satisfaction of the Governor. But before removing any such officer, the Governor shall inform him in writing of the specific charges brought against him and give him an opportunity on reasonable notice to be heard.

(B) Any person appointed to a state office by a Governor, either with or without the advice and consent of the Senate, other than those officers enumerated in subsection (C) may be removed from office by the Governor at his discretion by an Executive Order removing the officer.

(C) Persons appointed to the following offices of the State may be removed by the Governor for malfeasance, misfeasance, incompetency, absenteeism, conflicts of interest, misconduct, persistent neglect of duty in office, or incapacity:

(1) Workers' Compensation Commission;

(2) Commission of the Department of Revenue and Taxation;

(3) Ethics Commission;

(4) Election Commission;

(5) Labor Commission."

SECTION 3. Section 1-3-250 of the 1976 Code is amended to read:

"Section 1-3-250. Any such An officer, other than a state officer appointed by the Governor pursuant to subsection (B) of Section 1-3-240, either with or without the advice and consent of the Senate, shall have the right of appeal from any order of removal by the Governor under Section 1-3-240 to the resident or presiding judge of the circuit in which such the officer resides. The judge shall hear and determine the appeal both as to law and fact upon the record as made before the Governor and upon such additional evidence as he shall see fit to allow. The notice of appeal shall be served upon the Governor, or his secretary, within five days after the service upon such the officer of the order of the Governor removing him and shall state the grounds thereof and name the circuit judge to whom the appeal is taken. Thereupon the Governor shall forthwith transmit to such the judge the record in the case, including a copy of the order of removal, grounds of removal, evidence in support thereof and return of service and any other matter which in his judgment may be considered by the court. The circuit judge shall within twenty days after the taking of such the appeal, or in such shorter time as may be practical, hear and determine such the appeal, after giving to the parties reasonable notice of the time and place of hearing. Appeal from the judgment of the circuit judge to the Supreme Court may be had as in any other appeal at law. Such The hearing may be had and judgment may be rendered in open court, or at chambers within or without the circuit."

SECTION 4. Section 1-11-20 of the 1976 Code is amended to read:

"Section 1-11-20. The functions of the State Budget and Control Board shall be performed, exercised and discharged under the supervision and direction of the Board through three four divisions,: the Finance Division (embracing the work of the State Auditor, the former State Budget Commission, the former State Finance Committee and the former Board of Claims for the State of South Carolina),; the Purchasing and Property Division (embracing the work of the former Commissioners of the Sinking Fund, the former Board of Phosphate Commissioners, the State Electrician and Engineer, the former Commission on State House and State House Grounds, the central purchasing functions, the former Surplus Procurement Division of the State Research, Planning and Development Board and the Property Custodian); and the Division of Personnel Administration (embracing the work of the former retirement board known as the South Carolina Retirement System and the administration of all laws relating to personnel),; and the Second Injury Fund Division (Section 42-7-310), each division to consist of a director and such clerical, stenographic and technical employees as may be necessary, to be employed by the respective directors with the approval of the Board. The State Auditor shall be the director of the Finance Division, ex officio, and the directors of the other divisions shall be employed by the State Budget and Control Board for such time and compensation, not greater than the term and compensation for the State Auditor, as shall be fixed by the Board in its judgment."

SECTION 5. Section 1-19-60 of the 1976 Code is amended to read:

"Section 1-19-60. The State Reorganization Commission shall be composed of nineteen members, who shall serve for terms of two years, of whom one shall be the chairman of the ways and means committee of the House of Representatives, one shall be the chairman of the judiciary committee of the House of Representatives, five shall be members of the House of Representatives elected by the House of Representatives, one shall be the chairman of the finance committee of the Senate, one shall be the chairman of the judiciary committee of the Senate, five shall be members of the Senate elected by the Senate and five shall be appointed by the Governor, one of whom may be a member of the State Development Board the Secretary of the Department of Commerce and Economic Development or some other a member of a State state board, who shall serve ex officio. In the case of a vacancy in the membership of the Commission it shall be filled in the manner of the original election or appointment."

SECTION 6. Section 1-20-50 of the 1976 Code, as last amended by Act No. 611 of 1990, is further amended to read:

"Section 1-20-50. The programs, functions, and regulations promulgated by the following state agencies must be terminated as provided in this chapter pursuant to the following schedule: (A) June 30, 1990, is the termination date for: (1) Board of Funeral Services (2) State Board of Examiners for Registered Environmental Sanitarians [Not reauthorized] (3) State Board of Social Work Examiners (4) State Cemetery Board [Not reauthorized] (5) Board for Barrier-Free Design (6) Board of Landscape Architectural Examiners (7) Board of Architectural Examiners (8) Athletic Trainers' Advisory Committee (B) June 30, 1991, is the termination date for: (1) Commissioners of Pilotage for the Port of Charleston (2) Polygraph Examiners (3) Private Detective and Private Security Agencies (4) Board of Registration for Foresters (5) South Carolina Coordinating Council for Economic Development [Abolished by creation of an Advisory Coordinating Council for Economic Development of the Department of Commerce and Economic Development] (6) State Board of Examiners for Professional Counselors, Associate Counselors, and Marital and Family Therapists (7) The South Carolina Auctioneer's Commission (8) The Commission of Hearing Aid Dealers and Fitters (C) June 30, 1992, is the termination date for: (1) Insurance Commission (2) Board of Barber Examiners (3) Board of Cosmetology (4) Board of Accountancy (5) Board of Examiners for Nursing Home Administrators (6) Respiratory Care Committee (7) Certification of Operators of Sources of Ionizing Radiation (Radiological Technicians) [Not reauthorized] (8) Board of Registration for Geologists (D) June 30, 1993, is the termination date for: (1) Board of Pharmacy (2) Board of Medical Examiners (3) Board of Veterinary Medical Examiners (4) Board of Nursing (5) Board of Chiropractic Examiners (E) June 30, 1994, is the termination date for: (1) Board of Podiatry Examiners (2) Board of Examiners in Optometry (3) Board of Examiners in Opticianry (4) Board of Physical Therapy Examiners (5) Board of Examiners in Psychology (6) Board of Examiners in Speech Pathology and Audiology (7) Board of Occupational Therapy (8) Board of Dentistry (F) June 30, 1995, is the termination date for: (1) Manufactured Housing Board (2) Real Estate Commission (3) Residential Home Builders Commission (4) Licensing Board for Contractors (5) Board of Registration for Professional Engineers and Land Surveyors (6) Board of Certification of Environmental Systems Operators (7) Public Service Commission."

SECTION 7. Title 1 of the 1976 Code of Laws is amended by adding Chapter 29 to read:

The General Assembly finds that to expand and establish a clear executive control over the day to day administration of government carries the necessary corollary to establish singular and complete legislative control of state policy and the power of the purse.

To that end the General Assembly seeks to establish new governance structures for executive branch agencies which will establish direct gubernatorial administrative management and the power to remove and replace agency administrators. The Executive agency managers will be given full and necessary flexibility to expend authorize funding in the most efficient yet innovative manner available under the limits of statutory policy.

It is also the intent of the General Assembly that this transition include reasonable and corresponding changes in the legislative role. The General Assembly must abandon the minute detail of its current appropriation process and instead authorize appropriations in no more than two or three broad, master categories, relying on the Comptroller General to require and maintain appropriate levels of auditable records. The General Assembly must concentrate on the review, consideration and establishment of clear statutory policy and vigorous and thorough post-expenditure program review.

In the furtherance of the intended goal, the Senate Finance Committee and the Ways and Means Committee of the House of Representatives are directed to jointly review the appropriate state and federal statutes, regulations and other applicable provisions governing budgeting, appropriations, grants and all other aspects of the current process is involving state finances as comprehended in Title 11 of the 1976 Code of Laws. The Committees are further directed to report to the General Assembly recommendations for such changes required to establish a process which places the necessary responsibility and authority for specific actions in the legislative and executive branch in accordance with the principles hereinabove set forth."

SECTION 8. The 1976 Code is amended by adding:

"Section 1-30-105. The following agencies, boards, and commissions, including all of the allied, advisory, affiliated, or related entities as well as the employees, funds, property and all contractual rights and obligations associated with any such agency, except for those subdivisions specifically included under another department, are hereby transferred to and incorporated in and shall be administered as part of the office of the Governor:

(1) Guardian Ad Litem Program, provided for at Section 20-7-121, et seq.; and

(2) State Office of Victim's Assistance, provided for at Section 16-3-1110, et seq."

SECTION 9. Sections 1-11-220, 1-11-230, 1-11-240, 1-11-250, 1-11-260, 1-11-270, 1-11-280, 1-11-290, 1-11-300, 1-11-310, 1-11-315, 1-11-320, 1-11-330, 1-11-340, are repealed.

SECTION 10. Section 2-1-180 of the 1976 Code is amended to read:

"Section 2-1-180. (A) The regular annual session of the General Assembly shall adjourn sine die each year not later than 5:00 p.m. on the first Thursday in June and shall remain adjourned until the call of the chair. In any a year that the House of Representatives fails to give third reading to the annual General Appropriation Bill general appropriations bill by March thirty-first, the date of sine die adjournment is extended by one statewide day for each statewide day after March thirty-first that the House of Representatives fails to give the bill third reading. The session may also may be extended by concurrent resolution adopted by a two-thirds vote of both the Senate and House of Representatives. During the time between 5:00 p.m. on the first Thursday in June and the extended sine die adjournment date, as set forth herein in this subsection, no legislation or other business may be considered except the General Appropriation Bill general appropriations bill and any matters approved for consideration by a concurrent resolution adopted by two-thirds vote in both houses.

(B) The regular annual session of the General Assembly shall adjourn sine die each year not later than 5:00 p.m. on the first Thursday in November. The session may be extended by concurrent resolution adopted by a two-thirds vote of both the Senate and House of Representatives. During the time between the adjournment date provided for in subsection (A) and the sine die adjournment date, if the Board of Economic Advisors' revenue forecast to the State Budget and Control Board projects that revenues at the end of the fiscal year will be less than appropriated expenditures for that year, the General Assembly must be called back into regular session by the President of the Senate and the Speaker of the House of Representatives to consider only:

(1) bills amending the general appropriation act;

(2) gubernatorial vetoes;

(3) receipt and confirmation of appointments;

(4) consideration of conference and free conference reports;

(5) ratification of acts;

(6) the concurrence or nonconcurrence on any legislative matters received from the other House;

(7) local matters;

(8) resolutions affecting sine die adjournment."

SECTION 11. Section 2-7-105 of the 1976 Code is amended to read:

"Section 2-7-105. State capital improvement bonds may be authorized by the General Assembly in odd-numbered years. State highway bonds may be authorized by the General Assembly in even-numbered years."

SECTION 12. Section 2-13-190 of the 1976 Code is amended to read:

"Section 2-13-190. Within five days after receiving such page proofs corrected from the Code Commissioner, the Office of Legislative Printing and Information Technology Resources (LPITR) shall print the same and shall deliver as many copies to the Code Commissioner as the Commissioner may order. The Code Commissioner on receipt of such copies shall send a copy to each of the following officers: The Governor, Supreme Court Justices, Clerk of the Supreme Court, Court of Appeals Judges, Clerk of the Court of Appeals, circuit judges, circuit solicitors, county judges, county solicitors, clerk of the court of each county, judge of probate of each county, Attorney General, Secretary of State, Comptroller General, Adjutant General, State Treasurer, Chief Bank Examiner, Chairman of the Tax Commission, Executive Director of the Department of Highways and Public Transportation, State Health Officer, Director of the Wildlife and Freshwater Fish Division of Game of the South Carolina Wildlife and Marine Resources Department of Wildlife, Marine and Natural Resources, Chairman of the Public Service Commission, Commissioner of Agriculture, Chief Insurance Commissioner, State Budget and Control Board, State Superintendent of Education, State Librarian, Clerk of the House of Representatives, Clerk of the Senate, Director of the South Carolina Archives Department, and the members of the General Assembly. Any magistrate may obtain a copy of advance sheets of statutes by sending his name, address, and term to the Code Commissioner."

SECTION 13. Section 2-13-240 of the 1976 Code is amended to read:

"Section 2-13-240. (a) Sets of the Code of Laws of South Carolina, 1976, shall be distributed by the Legislative Council as follows: Governor, three; Lieutenant Governor, two; Secretary of State, three; Treasurer, one; Attorney General, fifty; Adjutant General, one; Comptroller General, two; Superintendent of Education, two; Commissioner of Agriculture, two; each member of the General Assembly, one; office of the Speaker of the House of Representatives, one; Clerk of the Senate, one; Clerk of the House of Representatives, one; each committee room of the General Assembly, one; each member of the Legislative Council, one; Code Commissioner, one; Legislative Council, ten; Supreme Court, fourteen; Court Administration Office, five; each circuit court judge, one; each circuit court solicitor, one; each family court judge, one; each county court judge, one; College of Charleston, one; The Citadel, two; Clemson University, three; Francis Marion College, one; Lander College, one; Medical University of South Carolina, two; South Carolina State College, two; University of South Carolina, four; each regional campus of the University of South Carolina, one; University of South Carolina Law School, forty-six; Winthrop College, two; each technical college or center, one; each county governing body, one; each county clerk of court and register of mesne conveyances where such offices are separate, one; each county auditor, one; each county coroner, one; each county magistrate, one; each county master in equity, one; each county probate judge, one; each county public library, one; each county sheriff, one; each public defender, one; each county superintendent of education, one; each county treasurer, one; Library of Congress, three; United States Supreme Court, one; each member of Congress from South Carolina, one; each state library which furnishes this State a free set of its Code of Laws, one; Aeronautics Commission, one; Alcohol and Drug Abuse Commission, one; Alcoholic Beverage Control Commission, one; Department of Archives and History, one; Board of Bank Control, one; Commissioner of Banking, one; Budget and Control Board (Auditor, six; General Services Division, six; Personnel Division, one; Research and Statistical Services Division, one; Retirement System, one); Children's Bureau, one; Department of Consumer Affairs, one; Department of Corrections, two; Criminal Justice Academy, one; Development Board Department of Commerce and Economic Development, two five; Employment Security Commission, two; Ethics Commission, one; Forestry Commission, one; Department of Health and Environmental Control, five; Highway Department Department of Public Transportation, five; Department of Public Safety, five; Human Affairs Commission, one; Industrial Commission Workers'Compensation Commission, seven; Department of Insurance, two; Department of Juvenile Placement and Aftercare, one; Labor Department, two; South Carolina Law Enforcement Division, four; Legislative Audit Council, one; State Library, three; Department of Mental Health, three; Department of Mental Retardation, five; Ports Authority, one; Probation, Parole and Pardon Board, two; Public Service Commission, three; Reorganization Commission, one; Department of Social Services, two; Tax Commission, five Department of Revenue and Taxation, six; Board for Technical and Comprehensive Education, one; Department of Veterans' Affairs, one; Department of Vocational Rehabilitation, one; Water Resources Commission, one; Wildlife and Marine Resources Department, two Department of Wildlife, Marine and Natural Resources, four.

(b) If any technical college or center offers a course in paralegal practice such college or center shall be allowed two additional sets of the Code.

(c) All remaining copies of the Code may be sold or distributed in the best interest of the State as may be determined by the Legislative Council.

(d) The provisions of Sections 8-15-30 and 8-15-40 of the 1976 Code shall not apply to members of the General Assembly, members of the Legislative Council and the Code Commissioner."

SECTION 14. Section 2-22-20 of the 1976 Code is amended to read:

"Section 2-22-20. The committee has the responsibility for coordination of all public aquaculture and mariculture development in this State. In an effort to eliminate duplication and to ensure use of appropriated monies in the most efficient manner, the committee shall establish an interagency advisory staff whose director must be appointed by the committee. Agencies and institutions represented on the staff shall include: the Department of Agriculture, the Department of Health and Environmental Control, Clemson University, the University of South Carolina, S.C. Wildlife and Marine Resources South Carolina Department of Wildlife, Marine and Natural Resources, S.C. Sea Grant Consortium, and S.C. Coastal Council.

State agencies and institutions are directed to, within their fiscal capabilities, make appropriate resources and personnel available to the committee for input and assistance upon request by the committee."

SECTION 15. Section 2-47-25 of the 1976 Code is amended by adding a paragraph at the end to read:

"The Chairman of the Senate Transportation Committee and the Chairman of the House Education and Public Works Committee, or their designee, shall also serve on the committee and serve such terms as the members of the committee provided for in Section 2-47-20."

SECTION 16. Chapter 47, Title 2 of the 1976 Code, is amended by adding:

"Section 2-47-60. The Joint Bond Review Committee is hereby authorized and directed to regulate the starting date of the various projects approved for funding through the issuance of state highway bonds so as to ensure that the sources of revenue for debt service on such bonds shall be sufficient during the current fiscal year."

SECTION 17. Section 2-63-10 of the 1976 Code is amended to read:

"Section 2-63-10. (1) There is hereby created a six-member committee to review the intrabudgetary transfers of funds of the Department of Highways and Public Transportation and Department of Public Safety. Three members of the committee shall be members of the Senate Transportation Committee appointed by the chairman of that committee and three members shall be members of the House Education and Public Works Committee appointed by the chairman of that committee. Terms of the members shall be coterminous with their terms as Senators and members of the House of Representatives.

(2) Based on its review of intrabudgetary transfers of funds, the committee provided for in subsection (1) shall annually report to the General Assembly its recommendations as to needed legislation relating to such fund transfers. The first annual report of the committee shall be furnished to the General Assembly no later than April first of each year 1, 1982. The Highways and Public Transportation Commission and Public Safety Commission shall assist and cooperate with the committee in the conduct of its fund transfer reviews."

SECTION 18. Section 2-67-10 of the 1976 Code is amended to read:

"Section 2-67-10. There is created a nine member joint committee of the General Assembly to be known as the Joint Liaison Committee on Small Business. Two members must be appointed from the Senate Labor, Commerce and Industry Committee by the chairman thereof and two members must be appointed from the House Labor, Commerce and Industry Committee by the chairman thereof. One member must be appointed from Senate Finance Committee by the chairman thereof and one member must be appointed from the House Ways and Means Committee by the chairman thereof. One member must be appointed by the Governor which member shall represent the small business community. Additionally, the chairman of the Governor's Small and Minority Business Expansion Council and the chairman of the State Development Board Secretary of the Department of Commerce and Economic Development shall serve ex officio and may designate persons to represent them at meetings of the committee. Terms of the legislative members of the committee are coterminous with their elected terms as members of the General Assembly. The term of the member appointed by the Governor representing the small business community shall be for four years and until his successor is appointed and qualifies. Vacancies must be filled in the manner of original appointment for the remainder of the unexpired term."

SECTION 19. Section 2-67-30 of the 1976 Code is amended to read:

"Section 2-67-30. The members of the committee shall meet as soon as practicable after their appointment and shall elect a chairman, vice-chairman, and other officers as they consider necessary. The committee at its first meeting shall also adopt rules for the purpose of governing its internal proceedings. The committee shall meet at least quarterly and at other times as may be designated by the chairman.

Members of the committee shall receive the usual mileage, per diem, and subsistence as provided by law for members of state boards, commissions, and committees to be paid from approved accounts from both houses.

All other expenses of the committee must be defrayed from the budget of the State Development Board Department of Commerce and Economic Development, which shall also provide staff support and assistance to the committee."

SECTION 20. Section 3-3-210 of the 1976 Code is amended to read:

"Section 3-3-210. Subject to the rights of the South Carolina Wildlife and Marine Resources Commission Department of Wildlife, Marine and Natural Resources or its successors to lease and subject to the rights of the people of the State to gather oysters and other shellfish on any of the lands hereinafter described, there has been granted to the United States all of the marshlands, sand banks, shores, edges and lands uncovered by water at low tide which are included within the outside boundaries of the premises hereinafter described or which are contiguous and adjacent to such boundaries, to wit:

(1) All that plantation or tract of land containing a body of marshland, in all seven thousand five hundred and sixty-eight (7,568) acres, situate in and around Bull Bay, in the county of Charleston, embracing those islands known as White Banks, being the premises granted to Richard T. Morrison, September 1 1860, by grants recorded in book Q No. 6, pages 218 and 219, in the office of the Secretary of State, plats of which tracts are also recorded in volume 57, page 429 and page 430, in the office of the Secretary of State;

(2) All those fifteen islands, together containing sixteen thousand nine hundred and ninety-two (16,992) acres, situate near Bull Bay in Charleston County, which islands as a group bound east on the Atlantic Ocean, to the west partly on Bull Bay, to the northward on creeks and marshes, names unknown, and to the southward on Raccoon Keys, being the islands granted to John Bowman, August 1 1791, by grant recorded in grant book No. 5, page 205, in the office of the Secretary of State aforesaid, and subsequently conveyed to H. P. Jackson by deed recorded in book Y-20, page 216, in the R.M.C. office for Charleston County aforesaid, a plat of which islands is recorded in plat book 1, page 205, in the office of the Secretary of State aforesaid and also in plat book B, page 136, in the R.M.C. office aforesaid;

(3) All that tract of land, marsh and sandbank, known as the Casinas, containing three hundred and sixty (360) acres, more or less, near Cape Romain in Charleston County, being the tract granted to John Lee, William Lee and Charles E. Lee, August 3 1840, by grant recorded in grant book O No. 6, page 485, in the office of the Secretary of State aforesaid, and subsequently conveyed to Henry P. Jackson, by deed recorded in book Y-20, page 214, in the R.M.C. office aforesaid, a plat of which tract is recorded in volume 42, page 68, in the office of the Secretary of State aforesaid and in book B, page 133, in the R.M.C. office aforesaid;

(4) All that tract of land known as Cape Romain and Bird Bank containing nine hundred and seventy (970) acres, situated in Charleston County, being the premises granted to John Lee, William Lee and Charles E. Lee, by grant recorded in grant book O No. 6, page 486, in the office of the Secretary of State aforesaid and subsequently conveyed to H. P. Jackson by deed recorded in book Y-20, page 215, in the R.M.C. office aforesaid, a plat of which is recorded in plat book B, page 131, in the R.M.C. office aforesaid;

(5) All that tract of land containing five thousand five hundred and sixty (5,560) acres on an island known as Big and Little Raccoon Keys, situate in Charleston County, which island bounds eastward on Cape Romain Inlet, southward on the Atlantic Ocean and westward on Bull Bay, being the island granted to John Vinyard, October 7 1816, by grant recorded in volume 61, page 86, in the office of the Secretary of State aforesaid, and subsequently conveyed to H. P. Jackson by deed recorded in book Y-20, page 213, in the R.M.C. office aforesaid; and

(6) All that tract of land and marshland containing one thousand and forty (1,040) acres, more or less, situate in Christ Church Parish in Charleston County, bounded on the north and northeast by Palmetto Creek, to the north and northwest by lands late of the estate of Whitesides, C. B. Northrop, Hodge and Kelly, south and southwest by lands late of Moses Whitesides, Esq., south and southeast by a creek known as No Man's Friend Creek, being the tract granted to C. B. Northrop, July 2 1855, by grant recorded in book Q No. 6, page 67, in the office of the Secretary of State and subsequently conveyed to H. P. Jackson by deed recorded in book Y-20, page 217, in the R.M.C. office aforesaid, a plat of which tract is recorded in State record volume 43, page 270, and also in book B, page 132, in the R.M.C. office aforesaid.

Jurisdiction; migratory bird refuge.--Subject to the rights of the South Carolina Wildlife and Marine Resources Commission Department of Wildlife, Marine and Natural Resources as provided above the United States shall have exclusive jurisdiction on the lands so granted for the purpose of carrying out the provisions of the act of Congress approved February 18 1929, known as the `Migratory Bird Conservation Act' and all acts hereafter amendatory thereof, and for the purpose of the preservation and conservation of all migratory birds which are or hereafter may be under the jurisdiction of the United States.

Service of process.--Nothing contained in said grant shall be construed to exclude or prevent any process, civil or criminal, issuing from the courts of this State from being served or executed within the limits of said grant.

Reverter when no longer used for game refuge.--The lands so granted shall revert to the State in the event the United States shall cease to use said lands for the purpose of a migratory bird refuge.

Consent to conveyance of part of such lands.--The consent of the State has also been given to the conveyance by the United States or its duly authorized agency, to I. W. Limbaker of tract `A,' as shown on plat of the Intercoastal Waterway, Winyah Bay-Charleston, Canal Prism and Spoil Disposal Areas, prepared by the United States engineer office, Charleston, South Carolina, February 6 1939, and on file in the United States engineer office aforesaid in file No. 42-4, said tract `A' having been a portion of the lands granted the United States as aforesaid, in exchange for the conveyance by I. W. Limbaker to the United States or its duly authorized department, or tract `B,' as shown on said plat, the granting clause of said conveyance from I. W. Limbaker reading as follows:

`That the said deeded land shall revert to the State of South Carolina in the event the United States of America ceases to use the said lands for the purpose of a migratory bird refuge.' And it is hereby specifically declared that said tract `A' shall not revert to the State on account of said conveyance, but having been conveyed to I. W. Limbaker as so authorized, shall be freed of the provision for reversion contained in the cession of said property to the United States."

SECTION 21. Section 3-5-100 of the 1976 Code is amended to read:

"Section 3-5-100. If any of the lands or property, the use of which is acquired for the rights-of-way and spoil disposal areas has been leased by the South Carolina Wildlife and Marine Resources Commission Department of Wildlife, Marine and Natural Resources to any person for the cultivation and gathering of oysters, the South Carolina Wildlife and Marine Resources Commission department shall substitute for the leased areas lying within the rights-of-way and spoil disposal areas other equal areas lying without the rights-of-way and spoil disposal areas that also are suitable for the cultivation and gathering of oysters. The South Carolina Coastal Council department may reimburse the person for any direct actual losses resulting from the transfer of leased oyster beds. If for any reason the South Carolina Wildlife and Marine Resources Commission department is unable to reach an agreement with the owner of the leased oyster beds, the South Carolina Coastal Council department, acting for the State, may condemn the rights and property of the lessees in the leased areas."

SECTION 22. Section 3-5-170 of the 1976 Code is amended to read:

"Section 3-5-170. Should any person cultivating oysters upon an area leased from the State outside of the limits to be acquired for said waterway project from Winyah Bay to the State boundary line in the Savannah River elect, in lieu of claiming damages which might be done to such oysters by dredging operations, to transfer such cultivated oysters to a different leased area and the person whose dredging operations in the construction of said intracoastal waterway either shall have damaged or might damage such oysters agrees to pay the expenses of such removal, the South Carolina Wildlife and Marine Resources Commission Department of Wildlife, Marine and Natural Resources may substitute for such leased areas other equal areas suitable for the cultivation and gathering of oysters in a location not subject to damage by dredging operation."

SECTION 23. Section 5-3-90 of the 1976 Code is amended to read:

"Section 5-3-90. Any city or town increasing its territory shall file a notice with the Secretary of State and the State Highway Department Department of Transportation describing its new boundaries. Such notice shall include a written description of the boundary, along with a map or plat which clearly defines the new territory added."

SECTION 24. Section 5-3-90 of the 1976 Code is amended to read:

"Section 5-3-90. Any city or town increasing its territory shall file a notice with the Secretary of State and the State Highway Department Department of Transportation describing its new boundaries. Such notice shall include a written description of the boundary, along with a map or plat which clearly defines the new territory added."

SECTION 25. Section 5-3-110 of the 1976 Code is amended to read:

"Section 5-3-110. Whenever the whole or any part of any street, roadway or highway has been accepted for and is under permanent public maintenance by a city, a county or the State Highway Department, that portion of any right-of-way area not exceeding the width thereof lying beyond but abutting on the corporate limits of the city may be annexed to and incorporated within the city by adoption of an ordinance so declaring, without necessity for election of any sort, upon prior consent in writing of any public agency other than the city engaged in maintenance of the right-of-way area to be annexed. Consent on behalf of the Highway Department Department of Transportation may be given by the Chief Highway Commissioner Director. Consent on behalf of any county may be given by its county commissioners, county board of directors, or other local county agency or governing body having jurisdiction over county roads."

SECTION 26. 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 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 State Highway Department Department of Public Safety."

SECTION 27. 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 State Highway Department Department of Transportation."

SECTION 28. Section 6-7-710 of the 1976 Code is amended to read:

"Section 6-7-710. For the purposes of guiding development in accordance with existing and future needs and in order to protect, promote, and improve the public health, safety, morals, convenience, order, appearance, prosperity, and general welfare, the governing authorities of municipalities and counties may, in accordance with the conditions and procedures specified in this chapter, regulate the location, height, bulk, number of stories, and size of buildings and other structures, the percentage of lot which may be occupied, the sizes of yards, courts, and other open spaces, the density and distribution of populations, and the uses of buildings, structures, and land for trade, industry, residence, recreation, agriculture, forestry, conservation, airports and approaches to them, water supply, sanitation, protection against floods, public activities, and other purposes. The regulations must be made in accordance with the comprehensive plan for the jurisdiction as described in this chapter and must be designed to lessen congestion in the streets; to secure safety from fire, panic, and other dangers, to promote the public health and the general welfare, to provide adequate light and air; to prevent the overcrowding of land; to avoid undue concentration of population; to protect scenic areas; to include provisions for landscaping and protection and regulation of trees in consideration of their value from an environmental, agricultural, aesthetic, scenic, or preservation standpoint, however, this authority does not include the regulation of commercial timber operations, nor shall this authority restrict the ability of public utilities and electric suppliers from maintaining safe clearance around utility lines; to facilitate the adequate provision of transportation, water, sewerage, schools, parks, and other public requirements. The South Carolina Forestry Commission Forestry Division of the Department of Wildlife, Marine and Natural Resources, through its urban forestry assistance program, may provide recommendations and assistance to municipalities and counties for evaluation, care, and preservation of trees covered by regulations under this chapter as part of the comprehensive plan for the jurisdiction. These regulations must be made with reasonable consideration, among other things, of the character of each area and its peculiar suitability for particular uses, and with a view to promoting desirable living conditions and the sustained stability of neighborhoods, protecting property against blight and depreciation, securing economy in governmental expenditures, conserving the value of land and buildings, and encouraging the most appropriate use of land and buildings and structures."

SECTION 29. Section 6-11-105 of the 1976 Code is amended to read:

"Section 6-11-105. The governing body of a county by ordinance may place an emergency ban on the burning of trash or debris within a special purpose district or public service district in the county providing fire protection services for a specified period of time if circumstances require, except that no ban may be placed on burning conducted for agricultural, forestry, and wildlife purposes as authorized by the South Carolina Forestry Commission Forestry Division of the Department of Wildlife, Marine and Natural Resources.

A person violating such an ordinance is guilty of a misdemeanor and, upon conviction, must be punished by a fine of not more than two hundred dollars or by imprisonment for a term not exceeding thirty days."

SECTION 30. Section 6-11-1430 of the 1976 Code is amended to read:

"Section 6-11-1430. The Fire Authority having jurisdiction may, within the means of its resources, evacuate or cause to be evacuated all persons within and adjacent to burning structures, open fires, dangerous gas leaks, flammable liquid spills, and transportation incidents.

The following are exempt from the provisions of this article (1) Industrial processing and manufacturing plants which have a State Labor Department (OSHA) or Department of Health and Environmental Control approved emergency evacuation plans; (2) Hospitals and similar type health care facilities which conduct surgery or administer care through the use of life support systems and which have approved emergency evacuation plans by the authority having jurisdiction; (3) The Forestry Commission Division of the Department of Wildlife, Marine and Natural Resources in the carrying out of its forest fire protection duties and responsibilities as provided in Sections 48-23-90, 48-33-30, 48-33-40, and 48-33-70. The Fire Authority having jurisdiction does not have the power and authority to declare a state of emergency and order and compel an evacuation of the scope and magnitude that would be necessary during an actual or threatened enemy attack, sabotage, flood, storm, epidemic, earthquake, riot, or other public calamity."

SECTION 31. 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 Highways and Public Transportation (SCDHPT) Public Safety, 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."

SECTION 32. 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 shall be 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 exceeding more than one thousand dollars and imprisoned not exceeding 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 proclamation declare the office to be vacant. The office must be filled as in the case of the death or resignation of the officer."

SECTION 33. 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 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."

SECTION 34. 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 Public Railways Commission Division of Public Railways;"

SECTION 35. 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 State Highway Department Department of Public Safety 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."

SECTION 36. Section 8-1-90 of the 1976 Code is repealed.

SECTION 37. 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.

(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."

SECTION 38. Section 9-1-1535 of the 1976 Code is amended to read:

"Section 9-1-1535. Conservation officers of the Law Enforcement section of the South Carolina Wildlife and Marine Resources Department Enforcement officers of the Natural Resources Enforcement Division of the South Carolina Department of Wildlife, Marine and Natural Resources shall be retired no later than the end of the fiscal year in which they reach their sixty-fifth birthday."

SECTION 39. Section 9-11-180 of the 1976 Code is amended to read:

"Section 9-11-180. The State Highway Department 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 Highway Department 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."

SECTION 40. 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 State Highway Department Department of Public Safety may be insured by the State Budget and Control Board, with the consent or approval of such Board, or the State Highway Department Department of Transportation shall have the alternative of assuming its own risks."

SECTION 41. 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 Highway Department Department of Transportation, or to block or impede traffic through the alleys and driveways."

SECTION 42. 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 State Highway Department 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."

SECTION 43. Article 9, Chapter 9 of Title 11 of the 1976 Code, as last amended by Act No. 501, Part II of 1992, is further amended to read:

Section 11-9-810. The General Assembly finds and declares that the present system of advising the Budget and Control Board and General Assembly on economic trends has, at times, developed in a fragmented manner, and that a unified system of dealing with the collection, analysis, interpretation, and presentation of matters relative to the economy is urgently needed for the orderly development of projections and forecasts as relates to revenues and expenditures for a specified period of time. It is the purpose of this provision to establish an organizational and procedural framework governing formulation, evaluation, and continuing review of all state revenues and expenditures for all state programs; and to establish general policy governing the administration of the Office of The Board of Economic Advisors.

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) Chairman of the Tax Commission, 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.

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 Tax Commission 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.

Section 11-9-830. In order to provide a more effective system of providing advice to the Budget and Control Board and the General Assembly on economic trends, the Board of Economic Advisors Department of Revenue and Taxation shall:

(1) compile and maintain in a unified, concise, and orderly form information about total revenues and expenditures which involve the funding of state government operations, revenues received by the state which comprise general revenue sources of all receipts to include amounts borrowed, federal grants, earnings, and the various activities accounted for in other funds;

(2) continuously review and evaluate total revenues and expenditures to determine the extent to which they meet fiscal plan forecasts/projections;

(3) evaluate federal revenues in terms of impact on state programs;

(4) compile economic, social, and demographic data for use in the publishing of economic scenarios for incorporation into the development of the state budget;

(5) bring to the attention of the Governor the effectiveness, or lack thereof, of the economic trends and the impact on statewide policies and priorities;

(6) establish liaison with the Congressional Budget Office and the Office of Management and Budget at the national level.

Section 11-9-840. In the organizational and procedural framework governing the formulation, evaluation, and continuing review of revenues and expenditures, any appropriate governmental entity identifying or requesting a change in the official revenue and expenditure forecast or projection, for a specified period of time, shall first notify the office of the commission Chairman chairman of the Board of Economic Advisors who must bring it to the attention of the Governor before any independent adjustment in the appropriations or requests of the revenue or expenditures for a particular year. The Ways and Means Committee in the House of Representatives and the Senate Finance Committee must be the first to be notified subsequent to notifying the Governor and must be informed simultaneously. The Board of Economic Advisors shall meet on a quarterly basis and at the call of the Governor, the General Assembly, the Chairman of the Board, or at the request of any member of the Board who believes a meeting is necessary due to existing financial circumstances. The Board of Economic Advisors is the official voice of the State in economic matters and shall speak as one voice through the guidance and direction of the chairman. Individual members shall not speak or report individually on findings and status of economic developments.

Section 11-9-850. Information contained in any economic report, scenario, forecast, or projection relating to the State Treasurer's office must be verified by the State Treasurer prior to announcement.

Section 11-9-860. Expenditure schedules used in conjunction with any economic announcements must be verified by the Comptroller General prior to publication.

Section 11-9-870. The Executive Director of the Budget and Control Board shall insure an orderly transfer of funds between offices to provide for the execution of this section.

Section 11-9-880. (A) The Board of Economic Advisors Department of Revenue and Taxation shall make an initial forecast of economic conditions in the State and state revenues for the next fiscal year no later than November tenth of each year. Adjustments to the forecast must be considered on December tenth and January tenth. A final forecast for the next fiscal year must be made on February fifteenth. The February fifteenth forecast may be adjusted monthly if the board department determines that changing economic conditions have affected the February fifteenth forecast. Before making or adjusting any forecast, the board Department of Revenue and Taxation must consult with outside economic experts with respect to national and South Carolina economic business conditions. All forecasts and adjusted forecasts must contain:

(1) a brief description of the econometric model and all assumptions and basic decisions underlying the forecasts;

(2) a projection of state revenues on a quarterly basis;

(3) separate discussions of any industry which employs more than twenty percent of the state's total nonagricultural employment and separate projections for these industries.

(B) In addition to fulfilling its economic and revenue forecasting responsibilities for future fiscal years, the board Department of Revenue and Taxation at each session shall monitor and review the flow of revenue for the current fiscal year in comparison to current year revenue estimates. If actual revenue collections represent an overall shortfall for any quarter of over one and one-half percent of projected revenue collections for that quarter, a synopsis must be prepared which shall include a detailed analysis of the factors contributing to the shortfall, the impact of the shortfall for the present fiscal year, a projection of whether the shortfall will be compensated for in the remaining quarters of the present fiscal year, and the impact of the shortfall on revenue estimates for the ensuing fiscal year. In addition, a similar detailed synopsis must be provided if a shortfall of one and one-half percent or more is experienced in any of the following individual revenue categories: sales and use taxes, individual income taxes, corporate income taxes, taxes on insurance premiums including workers' compensation insurance, and earnings on investments.

(C) All forecasts, adjusted forecasts, and reports of the Board of Economic Advisors Department of Revenue and Taxation, including the synopsis of the current year's review as required by subsection (B), must be published and reported to the Governor, the members of the Budget and Control Board, the members of the General Assembly, and made available to the news media.

Section 11-9-890. A. Beginning August 15, 1986, the Board of Economic Advisors Department of Revenue and Taxation shall delineate the official fiscal year 1986-87 revenue estimates by quarters. In all subsequent revenue estimates made under the provisions of Section 11-9-880, the Board of Economic Advisors Department of Revenue and Taxation shall incorporate quarterly revenue estimates within the annual revenue estimate.

B. If at the end of the first or second quarter of any fiscal year quarterly revenue collections are four percent or more below the amount projected for that quarter by the Board of Economic Advisors Department of Revenue and Taxation, the Budget and Control Board, within fifteen days of that determination, shall take action to avoid a year-end deficit."

SECTION 44. Section 11-11-320 of the 1976 Code is amended to read:

"Section 11-11-320. (A) The General Assembly, in the annual general appropriations act, shall appropriate, out of the estimated revenue of the general fund for the fiscal year for which the appropriations are made, into a Capital Reserve Fund, which is separate and distinct from the General Reserve Fund, an amount equal to two percent of the general fund revenue of the latest completed fiscal year.

(B) This appropriation must be contained in the Ways and Means Committee report on the general appropriations bill, the general appropriations bill at the time of third reading in the House of Representatives, the Senate Finance Committee report on the general appropriations bill, the general appropriations bill at the time of a third reading in the Senate, and in any conference report on the general appropriations bill.

(C) Revenues in the Capital Reserve Fund only may be used in the following manner: (1) If, before March first, the Board of Economic Advisors' the Department of Revenue and Taxation's commissioners' revenue forecast to the State Budget and Control Board for the current fiscal year projects that revenues at the end of the fiscal year will be less than expenditures authorized by appropriations for that year, then the current year's appropriation to the Capital Reserve Fund first must be reduced by the Board Department to the extent necessary before mandating any reductions in operating appropriations. (2) After March first of a fiscal year, monies from the Capital Reserve Fund may be appropriated by the General Assembly in separate legislation upon an affirmative vote in each branch of the General Assembly by two-thirds of the members present and voting but not less than three-fifths of the total membership in each branch for the following purposes:

(a) to finance in cash previously authorized capital improvement bond projects;

(b) to retire interest or principal on bonds previously issued;

(c) for capital improvements or other nonrecurring purposes.

(D)(1) Any appropriation of monies from the Capital Reserve Fund as provided in subsection (C) of this section must be ranked in priority of expenditure and is effective thirty days after completion of the fiscal year. If it is determined that the fiscal year has ended with an operating deficit, then the monies appropriated from the Capital Reserve Fund must be reduced by the State Budget and Control Board based on the rank of priority, beginning with the lowest priority, to the extent necessary and applied by the Board to the year-end operating deficit before withdrawing monies from the General Reserve Fund.

(2) At the end of the fiscal year, any monies in the Capital Reserve Fund that are not appropriated as provided in subsection (C) of this section or any appropriation for a particular project or item which has been reduced due to application of the monies to a year-end deficit must lapse and be credited to the General Fund."

SECTION 45. 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 of the 1976 Code, as amended."

SECTION 46. 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 Highways and Public Transportation;

(b) The purchase of raw materials by the South Carolina Department of Corrections, Division of Prison Industries;

(c) S. C. State Ports Authority;

(d) S. C. Public Railways Commission; Division of Public Railways of the Department of Transportation;

(e) S. C. 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. Division of Research of the Department of Commerce and Economic Development."

SECTION 47. 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 S. C. Aeronautics Commission Aeronautics Division."

SECTION 48. Section 12-1-10 of the 1976 Code is amended to read:

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

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

SECTION 49. Section 12-1-50 of the 1976 Code is amended to read:

"Section 12-1-50. The Commission may promulgate rules and regulations permitting bottlers of soft drinks, wholesale dealers in tobacco products and wholesale dealers in beers, ales, porter and all other similar malt or fermented beverages declared to be nonalcoholic and nonintoxicating to store such articles as are intended to be sold and shipped to points without the State in separate compartments of their places of business without affixing the revenue stamps or crowns required by law. Any bottler of soft drinks, wholesale dealer in tobacco products or wholesale dealer in beers, ales, porter and all other similar malt or fermented beverages declared to be nonalcoholic and nonintoxicating violating the rules and regulations of the Commission department permitting the storage of these articles without affixing the required stamps or crowns shall be liable for the penalties prescribed in Chapter 21 of this Title title."

SECTION 50. Section 12-1-80 of the 1976 Code is amended to read:

"Section 12-1-80. If the Tax Commission department discovers from the examination of the return or otherwise that the annual license fees of the taxpayer or any portion thereof has not been assessed, it may at any time within three years after the time when the return was filed or due to be filed, whichever is later, assess such license fee and give notice to the taxpayer of such assessment. The taxpayer shall have an opportunity within thirty days to confer with the Commission department as to the proposed assessment. The limitation of three years to the assessment of the license fee or additional license fee shall not apply in the case of fraud with intent to evade this chapter or rules and regulations promulgated under this chapter or in the case of failure to make a return. After the expiration of thirty days from such notification, the Commission department shall assess the license fee of the taxpayer or any portion thereof which it believes has not heretofore been assessed and shall give notice to the taxpayer of the amount of the license fee and interest and penalties, if any, and such amount shall be due and payable within ten days from the date of the notice."

SECTION 51. Section 12-1-130 of the 1976 Code is amended to read:

"Section 12-1-130. It shall not be necessary that any return or report made to the South Carolina Tax Commission Department of Revenue and Taxation pursuant to the provisions of Title 12 be executed before a notary public."

SECTION 52. Section 12-3-10 of the 1976 Code is amended to read:

"Section 12-3-10. In order to effectively carry into execution the equitable assessment of property for taxation, there is created a Department of Revenue and Taxation which shall be governed by a commission composed of three members, to be known as the South Carolina Tax Commission. The department shall administer and enforce the provisions of Titles 11, 12, 61, and other laws specifically assigned to it. When members are appointed to the newly-created South Carolina Alcoholic Beverage Control Commission from the membership of the Tax Commission, no successors shall be appointed for membership on the Tax Commission until membership on that Commission shall have been reduced below three."

SECTION 53. Section 12-3-20 of the 1976 Code is amended to read:

"Section 12-3-20. The members of the Commission shall be appointed by the Governor, with the advice and consent of the Senate. In making appointments, race, gender, and other demographic factors should be considered to assure nondiscrimination, inclusion and representation to the greatest extent possible of all segments of the population of the state; however, consideration of these factors in making an appointment in no way creates a cause of action or basis for an employee grievance for a person appointed or for a person who fails to be appointed. The terms of office of members appointed subsequent to May 16, 1960 shall be such as to provide for staggered terms of six years each, with the term of one member normally expiring every two years. Any members so appointed shall remain in office until their successors shall have been appointed and shall qualify."

SECTION 54. Section 12-3-30 of the 1976 Code is amended to read:

"Section 12-3-30. The persons appointed as members of the Department's Commission commission shall be such as (a) are of sound moral character, (b) possess superior knowledge in the field of taxation and (c) possess proven administrative ability."

SECTION 55. Section 12-3-40 of the 1976 Code is amended to read:

"Section 12-3-40. Should a vacancy on the Commission occur when the General Assembly is not in session, it shall 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. The commissioners, or any of them, may be removed by the Governor for cause shown, as provided in Section 1-3-240 with the advice and consent of the Senate. And if cause for such removal shall arise when the Senate is not in session, the Governor may suspend one or more of the commissioners and shall fill the vacancies thus created until the General Assembly shall next convene."

SECTION 56. Section 12-3-60 of the 1976 Code is amended to read:

"Section 12-3-60. The chairman of the Commission commission shall receive an annual salary payable in the same manner that salaries of other State state officers are paid. The other commissioners shall receive a per diem and their actual traveling and hotel expenses while engaged in the work of the Commission department."

SECTION 57. Item 17 of Section 12-3-140 of the 1976 Code is amended to read:

"(17) Shall assess and equalize taxable values upon the property and franchises of street railway companies, electric railways, water, heat, light and power companies and private car lines, and shall assess and equalize all real and tangible personal property of manufacturers, except as to inventory, only manufactured articles which have been offered for sale at retail or which have been available for sale at retail shall be included in the inventory listed in such return. The Commission commission shall also assess to the owner thereof all real or personal property leased to or used by a manufacturer. All such companies shall make returns to the Commission department on forms prescribed by the Commission commission. The owner of property leased to or used by a manufacturer shall make returns thereof to the Tax Commission department on forms prescribed by the Commission commission;"

SECTION 58. Section 12-3-240 of the 1976 Code is amended to read:

"Section 12-3-240. Notwithstanding any other provisions of law to the contrary, the Tax Commission Department of Revenue and Taxation shall make available to the authorities of any municipality in the State levying a tax based on gross receipts any records indicating the amount of such receipts reported to the Tax Commission department; provided that income tax records shall be made available not before July 1, 1967 and only in the event the Tax Commission department has first satisfied itself that the gross receipts reported to the municipality were less than such gross receipts as indicated by the records of the Tax Commission department."

SECTION 59. Section 12-3-250 of the 1976 Code is amended to read:

"Section 12-3-250. The South Carolina Tax Commission Department of Revenue and Taxation, upon the approval of the Budget and Control Board, may incur and pay the expense of obtaining expert witnesses or of other evidence for use by the South Carolina Tax Commission Department of Revenue and Taxation in any judicial proceeding in which it is a party, and the amount of such expense shall be paid by voucher of the State Treasurer that is drawn upon funds from the type of tax that is involved in the proceeding."

SECTION 60. Section 12-4-10 of the 1976 Code is amended to read:

"Section 12-4-10. The South Carolina Tax Commission Department of Revenue and Taxation is created to administer and enforce the revenue laws of this State and other laws specifically assigned to it."

SECTION 61. Section 12-4-335 of the 1976 Code is amended to read:

"Section 12-4-335. (A) For purposes of this section, the administrative tax process includes all matters connected with presentation to any state or local tax authority or any of their officials or employees relating to a client's rights, privileges, or liabilities under laws, regulations, or rules administered by state or local tax authorities. These presentations include the preparation and filing of necessary documents, correspondence with, and communications to state and local tax authorities, and the representation of a client at conferences, hearings, and meetings.

(B) State and local government tax officials and state and local government employees may represent their offices, agencies, or both, during the administrative tax process.

(C) Taxpayers may be represented during the administrative tax process by the same individuals allowed to represent them in administrative tax proceedings with the Internal Revenue Service pursuant to Sections 10.3(a), (b), and (c); Section 10.7(a)(1) through (4) and (7); and Section 10.7 (b) and (c) of United States Treasury Department Circular No. 230 as revised through March, 1986, unless they have been suspended or disbarred pursuant to subsection (D) of this section.

(D) The commission, after due notice and opportunity for hearing, may suspend or disbar from practice in the administrative tax appeals process, any person authorized by this section to represent any taxpayer shown to be incompetent, disreputable, or who fails or refuses to comply with subsection (E) of this section, or who, with intent to defraud, in any manner wilfully and knowingly deceives, misleads, or threatens any claimant or prospective claimant, by word, circular, letter, or by advertisement. For the purposes of this section, disreputable conduct is defined in Section 10.51 of United States Treasury Department Circular No. 230 as revised through March, 1986.

(E) Representatives of taxpayers must comply with the duties and restrictions contained in Section 10.20 through 10.24 and 10.27 through 10.33 of United States Treasury Department Circular No. 230 as revised through March, 1986.

(F) For the purposes of references in this section to United States Treasury Department Circular No. 230 as revised through March, 1986: (1) references to the United States or federal are deemed to include references to this State, any of its political subdivisions, or any two or more of them; (2) references to the Internal Revenue Service, the Department of Treasury, Examination Division, or District Director are deemed to include references to any state or local tax authority; (3) references to the Director of Practice means the members of the South Carolina Tax Commission Department of Revenue and Taxation."

SECTION 62. Section 12-4-350 of the 1976 Code is amended to read:

"Section 12-4-350. The commission 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 Tax Commission 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 commission, or as authorized by the commission, or as otherwise provided by law or by an order of a court of competent jurisdiction. This provision does not exempt the commission from the provisions of the South Carolina Consolidated Procurement Code."

SECTION 63. 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 Tax Commission 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."

SECTION 64. Section 12-7-330 of the 1976 Code is amended to read:

"Section 12-7-330. The following organizations shall be exempt from taxation under this chapter:

(1) Fraternal beneficiary societies, orders or associations (a) operating under the lodge system or for the exclusive benefit of the members of a fraternity itself operating under the lodge system and (b) providing for the payment of life, sick, accident or other benefits to the members of such society, order or association or their dependents;

(2) Building and loan associations and cooperative banks without capital stock, organized and operated for mutual purposes and without profits, and insurance companies;

(3) Cemetery corporations and corporations or trusts organized for religious, charitable, scientific or educational purposes or for the prevention of cruelty to children or animals, no part of the net earnings of which inures to the benefit of any private stockholder or individual;

(4) Business leagues, employees' credit unions, chambers of commerce, textile expositions or boards of trade, not organized for profit and no part of the net earnings of which inures to the benefit of any private stockholder or individual;

(5) Civic leagues or organizations not organized for profit, but operated exclusively for the promotion of social welfare;

(6) Farmers' or other mutual hail, cyclone or fire insurance companies, mutual ditch or irrigation companies, mutual or cooperative telephone companies or like organizations of a purely local character, the income of which consists solely of assessments, dues and fees collected from members for the sole purpose of meeting expenses;

(7) Farmers', fruit growers' or like organizations, organized and operated as sales agents for the purpose of marketing the products of members and turning back to them the proceeds of sales, less the necessary selling expenses, on the basis of the quantity of produce furnished by them;

(8) Labor, agricultural or horticultural organizations no part of the net earnings of which inures to the benefit of any private stockholder or member;

(9) Pension, profit-sharing, stock-bonus and annuity trusts, or combinations thereof, established by employers for the purpose of distributing both the principal and income thereof exclusively to eligible employees, or the beneficiaries of such employees, and so constituted that no part of the corpus or income may be used for, or diverted to any purpose other than for the exclusive benefit of the employees or their beneficiaries, if there is no discrimination as to eligibility requirements, contributions or benefits in favor of officers, shareholders, supervisors or highly paid employees. The interest of individual employees participating therein shall be irrevocable and nonforfeitable to the extent of any contributions made thereto by such employees. The Tax Commission Department of Revenue and Taxation shall be empowered to promulgate rules and regulations regarding the qualification of such trusts for exemption under this subsection. The exemption of any trust under the provisions of the Federal Income Tax Law shall be a prima facie basis for exemption of such trust under this paragraph; and

(10) Nonprofit corporations created for the purpose of providing water supply and sewage disposal or a combination of such services organized pursuant to Sections 25-41-10 to 25-41-170."

SECTION 65. Section 12-7-455 of the 1976 Code is amended to read:

"Section 12-7-455. (a) If a taxpayer was receiving an annuity prior to January 1, 1985, that is subject to tax pursuant to Internal Revenue Code Section 72, the annuitant shall continue to report income from the annuity in the manner provided in item (2) of Section 12-7-560 as in effect on December 31, 1984.

(b) If as of January 1, 1985, a taxpayer is for federal income tax purposes amortizing a capital expense paid or incurred prior to January 1, 1985, as provided in Internal Revenue Code Sections 169, 171, 174, 177, 184, 185, 188, 189, 194, 195, 248, or 709, the taxpayer is allowed to deduct for South Carolina income tax purposes the amount amortized and deducted for federal income tax purposes. At the expiration of the amortization for federal income tax purposes, the taxpayer may continue to amortize, for South Carolina income tax purposes, the balance of the capital expense using the same rate of amortization until the cost of the item has been fully amortized for South Carolina income tax purposes.

(c) If prior to January 1, 1985, a taxpayer has made an election pursuant to Internal Revenue Code Section 83(b), the election is not effective for South Carolina income tax purposes unless the taxpayer reported on his South Carolina income tax return for the year of the election, income in a manner consistent with the election. If a taxpayer has not so reported income, then he is taxed under the provisions of Internal Revenue Code Section 83 when income is otherwise realized and recognized as though no Section 83(b) election had been made.

(d) For purposes of the exemptions authorized by Internal Revenue Code Section 151, a taxpayer who utilizes the provisions of Internal Revenue Code Section 152(e)(2), must similarly attach to his South Carolina income tax return a copy of the written declaration of the custodial spouse releasing the exemption or exemptions.

(e) Except as provided in subsection (o) of this section, if, as of January 1, 1985, a taxpayer is deducting the cost of personal property placed in service prior to 1985, as provided in Internal Revenue Code Section 168, the taxpayer is allowed for South Carolina income tax purposes a similar annual deduction. At the expiration of the deductions for federal tax purposes the balance of the deductible cost may be deducted for South Carolina income tax purposes at the rate of fifty percent a year, until the entire deductible cost has been deducted for South Carolina income tax purposes. In no event may the deduction authorized by this subsection exceed the taxpayer's depreciable basis.

(f) Except as provided in subsection (o) of this section, if, as of January 1, 1985, a taxpayer is deducting the cost of improvements to real property paid or incurred prior to January 1, 1985, as provided in Internal Revenue Code Section 168, the taxpayer is allowed for South Carolina income tax purposes a similar annual deduction for the improvements. At the expiration of the deductions for federal tax purposes the balance of the deductible cost may be deducted for South Carolina income tax purposes at the rate of twenty percent a year, until the entire deductible cost of the improvements has been deducted for South Carolina income tax purposes. In no event may the deduction authorized by this section exceed the taxpayer's depreciable basis.

(g) If prior to January 1, 1985, a taxpayer has made an election pursuant to Internal Revenue Code Section 341(f), the election is effective for South Carolina income tax purposes as though the election were made in a year that South Carolina had a statute similar to Internal Revenue Code Section 341.

(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 Tax Commission Department of Revenue and Taxation, but it is considered to have received the approval of the Commission 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.

(i) The provisions of Internal Revenue Code Section 383 are applicable to all income tax credits available to a corporation for South Carolina income tax purposes.

(j) Any incentive stock option issued under Internal Revenue Code Section 422A is considered a qualified option or incentive stock option for South Carolina income tax purposes whether or not granted before or after January 1, 1985.

(k) Any taxpayer who is reporting income or deducting expenses over a time period as a result of a change of accounting method or accounting year, shall continue to report income or deduct expenses in the manner provided in the Internal Revenue Code and approved by the Internal Revenue Service. At the expiration of the authorized adjustment period, the balance of the income or expense must be reported or deducted in the same manner and amount for South Carolina income tax purposes until all of the income or expenses have been fully reported or deducted.

(l) Any election for federal income tax purposes automatically applies for South Carolina income tax purposes and a taxpayer may not elect differently for South Carolina income tax purposes.

(m) If a taxpayer is reporting income from the distribution from the liquidation of a corporation under Internal Revenue Code Section 337 using the installment method of reporting or from an installment sale under Internal Revenue Code Section 453, and the taxpayer has previously reported all the gain for South Carolina income tax purposes, then South Carolina taxable income must be reduced by the amount of the installment gain. If a taxpayer has elected installment sale reporting for South Carolina purposes and not federal purposes, the taxpayer shall continue to report gain in his South Carolina tax return in addition to income otherwise taxable.

(n) If prior to January 1, 1985, a taxpayer has maintained a vacation pay accrual account as permitted by Internal Revenue Code Section 463, the taxpayer shall use the provisions of subsection (w) of this section in order to establish the reserve for South Carolina income tax purposes. If the taxpayer does not elect to use the provisions of subsection (w), the taxpayer may establish a vacation pay accrual account for South Carolina income tax purposes and is allowed as additions to the reserve the amounts provided in Internal Revenue Code Section 463.

(o) If a taxpayer has a higher basis in assets as the result of a taxable corporate liquidation prior to January 1, 1985; or an exchange of property prior to January 1, 1985, that qualified under Internal Revenue Code Section 1031, but did not similarly qualify under Section 12-7-930, as in effect on December 31, 1984, as a result of the property received in the exchange not having a situs in South Carolina; or as a result of electing Internal Revenue Code Section 179 prior to January 1, 1985; the taxpayer may continue to depreciate the assets, to the extent depreciable, in the manner in which the assets were being depreciated prior to January 1, 1985.

(p) If a taxpayer is subject to the provisions of Internal Revenue Code Sections 483 or 1271 through 1288 as a result of a contract entered into prior to 1985, then no recomputation of principal and income is required.

(q) Any organization described in Internal Revenue Code Sections 501 through 528 and 1381 having taxable income shall compute its tax using the rates set forth in Section 12-7-230.

(r) For purposes of determining gain, the basis of an asset acquired prior to January 1, 1921, is its fair market value on that date and not cost, if fair market value was higher than cost.

(s) If a taxpayer has a capital loss carryover, as permitted by Internal Revenue Code Section 1212, from a tax year prior to January 1, 1985, the taxpayer is not allowed to deduct the capital loss carryover for South Carolina income tax purposes.

(t) If for South Carolina income tax purposes a taxpayer utilizes the provisions of Internal Revenue Code Section 1341 the phrase `taxes paid in this chapter' means taxes imposed by this Chapter.

(u) Except as hereinafter provided, all elections made under the provisions of Internal Revenue Code Sections 1361 through 1378 automatically apply for South Carolina purposes. If a taxpayer had a valid `S' election in effect for federal tax purposes prior to January 1, 1985, but has not elected that treatment for South Carolina income tax purposes, the taxpayer may at its option continue to be subject to the tax provided in Section 12-7-230 or it may affirmatively elect in the manner described in Internal Revenue Code Section 1362 to be exempt from the South Carolina tax. Once made, a South Carolina `S' election may not be revoked or terminated unless the `S' election is similarly revoked or terminated for federal income tax purposes. The approval of an `S' election by the Internal Revenue Service is approval for South Carolina income tax purposes as of the effective date of the federal election. Any termination or revocation of an `S' election for federal purposes automatically revokes or terminates the election for South Carolina income tax purposes as of the effective date of the federal revocation or termination. An `S' election can be made for South Carolina income tax purposes only if it is made for federal purposes or there is an existing `S' election for federal purposes. No termination occurs under Internal Revenue Code Section 1362(d)(3) for South Carolina income tax purposes unless a termination similarly occurs for federal tax purposes. If Internal Revenue Code Sections 1374 or 1375 imposes a federal income tax, a South Carolina tax computed using the rates set forth in Section 12-7-230 is imposed for South Carolina income tax purposes. If Internal Revenue Code Section 1374(c) is effective for federal tax purposes, then the exception provided in the section is similarly applicable whether or not an `S' corporation meets the requirements of Internal Revenue Code Section 1374(c) for South Carolina income tax purposes. The rules of Internal Revenue Code Section 1378 concerning tax year changes do not apply for South Carolina income tax purposes unless the section is similarly applicable for federal purposes (that is, a change in year is not mandated for South Carolina income tax purposes unless mandated for federal purposes also). A taxpayer shall give the Commission notice of its intent to be an `S' corporation by filing with the Commission a copy of the election it files with the Internal Revenue Service although, the failure to file the notice does not void the corporation's `S' election for South Carolina tax purposes.

(v) If a taxpayer disposes of an asset that has a different South Carolina basis and federal basis the taxpayer shall adjust South Carolina gain or loss to reflect the difference in basis.

(w) If any taxpayer has different South Carolina and federal amounts of an item of prepaid income or deferred expense or other similar balance sheet item as of January 1, 1985, the taxpayer is entitled, at his option, to make an application to the Commission for a change in accounting method and shall include in the change of accounting method all items in paragraph (1) of this subsection whether resulting in an increase or decrease in the transitional adjustment. (1) Items subject to adjustment are only those which:

(A) Have been treated differently in determining amounts subject to tax under South Carolina and federal income tax laws which were applicable in a period prior to January 1, 1985;

(B) Have been an element in determining South Carolina income subject to tax in periods with respect to which South Carolina income tax was paid;

(C) Except for the required change in reporting income, would have produced in a subsequent taxable period an adjustment to income subject to tax on account of the differences in federal and South Carolina tax reporting. (2) Items subject to adjustment may consist of deductions taken or not taken in prior years, or amounts of income required to be included or excluded in such years, but the items must be disregarded to the extent it can be shown that the prior treatment of the items had no actual effect on the amount of South Carolina income tax paid. In making the showing, no items other than the items subject to this transitional adjustment may be considered. (3) The net income reportable or net deduction allowable under this subsection must be reported or deducted in equal amounts of one-tenth each over the first ten taxable periods ending after the approval of a change of accounting method, except that if the net income or deduction is less than twenty-five thousand dollars (A) the income is reportable in full in the first taxable period ending after the approval of the change or (B) the income is deductible in the first taxable period after the approval of the change to the extent of the taxpayer's taxable income and to each taxable period thereafter to the extent not previously taken in the earliest successive taxable period.

(x) Any net operating loss carryforward under Section 12-7-705 as in effect on December 31, 1984, is allowed for South Carolina income tax purposes before any loss carryforwards pursuant to Internal Revenue Code Section 172 as modified by subparagraph 2 of item (d) of Section 12-7-430, but in no event is the same loss deductible more than once. Any net operating loss that has not expired prior to January 1, 1985, shall expire under the rules provided in Internal Revenue Code Section 172.

(y) If for a tax year prior to the January 1, 1985, a taxpayer has previously reported income on a South Carolina income tax return which was excluded from federal taxable income as a result of Internal Revenue Code Section 921 through 927 or Sections 970 through 997, the taxpayer may exclude from his South Carolina taxable income the previously reported income for the year in which the income is taxable for federal income tax purposes.

(z) Reserved.

(aa) If a taxpayer has a charitable deduction carryover, as permitted by Internal Revenue Code Section 170, from a tax year prior to January 1, 1985, the taxpayer is not allowed to deduct the charitable deduction carryover for South Carolina income tax purposes.

(bb)For any taxable year beginning after December 31, 1984, to the extent gross income, adjusted gross income, or taxable income of any taxpayer is affected by any provision of federal law enacted prior to January 1, 1985, which provision is not contained in the Internal Revenue Code, the provision is applicable in determining the South Carolina gross, adjusted gross, and taxable income of the taxpayer in the appropriate taxable year.

(cc) Any taxpayer required to change its accounting method or accounting year for federal tax purposes is required to change the method or year for South Carolina tax purposes and shall report income or deduct expenses in the manner provided in the Internal Revenue Code and approved by the Internal Revenue Service."

SECTION 66. Section 12-7-460 of the 1976 Code is amended to read:

"Section 12-7-460. (A) Long-term capital gains of individuals, partnerships (including S corporations), estates, and trusts which were recognized in 1987, pursuant to a written contract of sale executed between January 1, 1987, and June 22, 1987, must be determined in accordance with the provisions of Section 1202 of the Internal Revenue Code of 1954, as amended through December 31, 1985.

(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 Tax Commission 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."

SECTION 67. Section 12-7-700 of the 1976 Code is amended to read:

"Section 12-7-700. In computing net income there shall be allowed as deductions:

(1) All the ordinary and necessary expenses paid or accrued (in case the books are kept on the accrual basis) during the income year in carrying on any trade or business, including:

(a) As to individuals, reasonable wages of employees for services actually rendered in producing such income;

(b) As to partnerships, reasonable wages of employees and a reasonable allowance for copartners or members of a firm, for services actually rendered in producing such income, the amount of any such salary allowance to be included in the personal return of the copartner receiving it; and

(c) As to corporations, wages of employees and salaries of officers, if reasonable in amount, for services actually rendered in producing such income.

(d) Management fees, if reasonable in amount and for services actually rendered in producing such income paid between affiliates, either parent, subsidiary or nonrelated corporations.

(2) Rentals or other payments required to be made as a condition to the continued use or possession, for the purpose of the trade, of property to which the taxpayer has not taken or is not taking title or in which he has no equity.

(3) All interest paid during the income year on indebtedness except interest on obligations contracted for the purchase of nontaxable securities or stock; but dividends on preferred stock shall not be deducted as interest.

(4) Taxes for the income year, except taxes on income, taxes with respect to income or taxes measured by income (other than taxes imposed by the United States on income of individuals to an amount not exceeding five hundred dollars), inheritance and gift taxes and taxes assessed for a local benefit of a kind tending to increase the value of the property assessed.

(5) All contributions made by corporations to or for the use of:

(a) The State or any political subdivision thereof, for exclusive public purposes;

(b) Any institution owned, operated, controlled or supported by the State or any of its political subdivisions;

(c) The American Red Cross, American Cancer Society, Arthritis Foundation, The National Cystic Fibrosis Research Foundation, The National Foundation March of Dimes, Association for Retarded Children, Easter Seal Society for Crippled Children and Adults, Heart Association-Heart Fund, Multiple Sclerosis Association, Muscular Dystrophy Association and Tuberculosis and Respiratory Disease Association; or

(d) Any charitable or eleemosynary corporation, trust, community chest or foundation organized and operated exclusively for doing religious, charitable, scientific, literary or educational work within South Carolina if no part of the earnings or income of the same inures to the benefit of any private shareholder or individual and if no part of the activities of the same consist of carrying on propaganda or otherwise attempting to influence legislation or are activities usually engaged in by chambers of commerce, boards of trade or the like;

(e) Any charitable or eleemosynary trust or foundation organized exclusively for religious, charitable, scientific, literary or educational purposes, no part of the earnings or net income of which inures to the benefit of any private shareholder or individual, and if no substantial part of the activities of the same consist of carrying on propaganda or otherwise attempting to influence legislation, provided that the deduction allowed a corporation for contributions to such trust or foundation shall not exceed an amount equal to the proportion of the amounts contributed by a corporation to such charitable or eleemosynary trust or foundation as the contributions of the trust or foundation to South Carolina charitable objects bear to the total contributions of the trust or foundation to such charitable objects wherever situate made within the year of the contribution and the two taxable years of the trust or foundation immediately preceding the year in which the contribution is made. Provided, however, that such deduction may be disallowed to the extent that such prorata amount shall exceed the amount such trust or foundation shall contribute for South Carolina purposes described in subitems (a), (b), (c), or (d) of item (5) within three years from the end of the taxable year in which deduction is claimed and which shall not have been attributed to any other gift.

But the total deduction to be allowed any corporation by reason of contributions to the foregoing in any one year shall not exceed five per cent of the corporation's net income, as computed without the benefit of the deductions allowed by this item (5); provided, that with respect to corporations transacting or conducting business partly within and partly without this State, when such corporations elect to allocate and apportion net income for income tax purposes in accordance with Article 9 of this chapter, the deductions allowed by this item (5), subitems (a), (b), (d), and (e) shall be allowed in full without allocation and apportionment as deductions from that portion of the entire net income taxable by this State but shall not exceed in any one year five per cent of that portion of the entire net income taxable by this State as computed without the benefit of the deductions allowed by this item (5).

In the case of a corporation reporting its net income on the accrual basis, at the election of the taxpayer any contribution or gift, payment of which is made after the close of the taxable year and on or before the fifteenth day of the third month following the close of such year shall, for the purposes of this subsection, be considered as paid during such taxable year if, during such year, the board of directors authorized such contribution or gift. Such election shall be made only at the time of the filing of the return for the taxable year, and shall be signified in such manner as the Tax Commission Department of Revenue and Taxation shall by rules and regulations prescribe.

(6) Casualty losses sustained during the income year on property used in trade or business having an actual situs in this State or on property not connected with trade or business if arising from fire, storms, shipwrecks or other casualties, or theft and if not compensated for by insurance or otherwise; provided, however, the condition that the property used in the trade or business has a situs in South Carolina shall not be required for purposes of the deduction when the property is used by taxpayers in the conduct of a unitary business partly within and partly without South Carolina. For the purpose of this item the basis for determining the amount of the deduction for any loss shall be the adjusted basis as provided in Article 7 of this chapter for determining the loss from the sale or other disposition of property.

(7) Debts ascertained to be worthless and actually charged off the books of the taxpayer within the income year or, in lieu of such deduction, a reasonable addition to a reserve for bad debts. A taxpayer may elect either method in its return for its first fiscal year ending after December 31, 1959, and such method must be followed in all subsequent years, except that upon application by the taxpayer the Commission may grant permission to change methods.

(8) A reasonable allowance for the depreciation and obsolescence of property used in the trade or business or held for investment and, in the case of mines and other natural deposits, a reasonable allowance for depletion, the basis for computing such allowances to be the same as the basis upon acquisition for determining gain or loss plus the cost of any additions and improvements since acquisition, including, in the case of mines and other natural deposits, the cost of development not otherwise deducted, less retirements or recoveries of cost, and in the cases of leases the depletion allowance to be equitably apportioned between the lessor and the lessee. Provided, that notwithstanding any other provisions of this section, the amount allowed as a deduction for depletion in the case of mines, oil and gas wells and other natural deposits located in the State of South Carolina shall be the same depletion as now allowed under Federal Internal Revenue Code, Sections 611, 612 and 613 and applicable regulations.

Provided, further, that notwithstanding any other provisions of this section, the amount allowed as a deduction for depreciation and obsolescence shall be the same depreciation as now allowed under Federal Internal Revenue Code, Sections 167 and 179 and applicable regulations. Provided, further, that this item (8) shall not be affected by amendments to the Federal Internal Revenue Code which may be enacted for taxable years beginning after December 31, 1970.

(9) A reasonable allowance for depletion of timber, the basis for such allowance to be in the case of timber acquired before January 1, 1921 the fair market price or value thereof as of that date and in all other cases the cost thereof.

(10) Contributions or gifts made by individuals within the taxable year to or for the use of corporations or associations operated exclusively for religious, charitable, scientific or educational purposes or for the prevention of cruelty to children or animals, no part of the net earnings of which inures to the benefit of any private stockholder or individual, to an amount not in excess of twenty percent of the taxpayer's adjusted gross income; provided, that contributions or gifts made to or for the use of churches, conventions or associations of churches, educational institutions, hospitals or medical research organizations situate in this State no part of the net earnings of which inure to the benefit of any private stockholder or individual shall entitle the person making the gift or contribution to an additional deduction in an amount not in excess of ten percent of the taxpayer's adjusted gross income.

(11) All expenses paid during the taxable year, not compensated for by insurance or otherwise, for medical care of the taxpayer, his spouse, and any dependent of the taxpayer as defined by Section 12-7-310 to the extent that such expenses exceed five percent of the adjusted gross income. The term `medical care', as used in this item, shall include amounts paid for the diagnosis, cure, mitigation, treatment or prevention of diseases or for the purpose of affecting any structure or function of the body, including amounts paid for accident or health insurance.

(12) With respect only to taxpayers who have established a new business or industry in this State during the calendar year 1955 and thereafter, in addition to other deductions allowed by this chapter, there shall be allowed as a deduction from gross income a net operating loss carryover under the following rules:

(a) The net operating loss as herein defined for any year ending on or after December 31, 1955 may be carried forward to the next succeeding taxable year and annually thereafter for a total period of three years next succeeding the year of such operating loss, or until such net operating loss has been exhausted or absorbed by the taxable income of a succeeding year. The net operating loss deduction herein allowed shall be allowable only for the first three years of the operation of such new business or industry in this State.

(b) As used herein the term `taxable income' or `net income' shall be deemed to be the net income computed without the deduction of income taxes, personal exemption, and credit for dependents. The net income of the taxable period to which the net operating loss deduction as adjusted is carried shall be the net income before the deduction of income taxes, personal exemption, and credit for dependents, and such income taxes, exemption, and credits shall not be used to increase the net operating loss which may be carried to any other taxable period.

(c) As used in this item (12) the term `net operating loss' is hereby defined as the excess of allowable deductions over gross income for the taxable year arising from the operation of such new business or industry. In the case of a taxpayer other than a corporation, deductions, including personal exemptions and credit for dependents and income taxes, not attributable to the operation of a trade or business shall be eliminated from the deductions otherwise allowable for the taxable year to the extent that they exceed gross income not derived from such trade or business.

(d) Notwithstanding any other provision of law, if the Tax Commission Department of Revenue and Taxation discovers from the examination of the return or otherwise that the income of any taxpayer or any portion thereof has not been assessed with respect to any return in which a net operating loss is sustained or is claimed as a deduction, in whole or in part, it may at any time within five years from the date of the return which finally absorbs the net operating loss deduction is filed, assess such income and give notice to the taxpayer of such assessment and the taxpayer shall thereupon have an opportunity within thirty days to confer with the Commission as to the proposed assessment. After the expiration of thirty days from such notification the Commission shall assess the income of such taxpayer or any portion thereof which it believes has not theretofore been assessed and shall give notice to the taxpayer so assessed of the amount of the tax and interest and penalty, if any, and the amount thereof shall be due and payable within ten days from the date of such notice. The provisions of this chapter with respect to revision and appeal shall apply to a tax so assessed. The limitation herein provided for shall not apply to the assessment of additional taxes upon fraudulent returns, nor shall it apply to the assessment of taxes with respect to returns not filed in accordance with requirements of law.

(e) The benefits of this item (12) shall be available to taxpayers establishing or completing additional industries or businesses within this State with respect to each additional distinctly separate new business or industry, established or completed within this State during the calendar year 1960 and thereafter, whether or not the taxpayer involved has elected under Sections 12-7-1110 to 12-7-1200 to allocate and apportion for income tax purposes, income from sources partly within and partly without this State; provided, that the taxpayer so situate shall make an election in writing to the Commission in the first income tax return filed after the establishment or completion of the new facility, to report on a separate accounting basis the net income or net loss of such additional distinctly separate new businesses or industries; provided, further, that separate accounting for such additional facility shall not be available after the net operating losses provided for by this item (12) have been absorbed and applied.

(13) Reasonable contributions by an employer to a pension, profit-sharing, stock-bonus, or annuity trust or combinations thereof which has been determined to be exempt under the provisions of Section 12-7-330(9).

(14) Contributions or gifts made by individuals within the taxable year to the State or any political subdivision thereof for public purposes and not in excess of thirty percent of a taxpayer's adjusted gross income.

(15) All dividends received by a corporation on and after January 1, 1970, from any other corporation if the receiving corporation owns directly at least eighty percent of the voting power of all classes of stock and at least eighty percent of each class of nonvoting stock of the corporation which pays such dividends.

Provided, however, that any taxpayer filing a consolidated return under the provisions of Section 12-7-1570 and in filing such return eliminates dividends from income as intercompany transactions shall not be entitled to the deduction provided for herein.

Provided, further, however, that a corporation not having its principal place of business in this State which files a tax return and apportions income under the provisions of Section 12-7-1120 through Section 12-7-1200 and thereby directly allocates dividend income to any other State in accordance with Section 12-7-1120, shall not be entitled to the deduction provided for herein.

(16) The entire amount of the cost of renovation to an existing building or facility owned by a taxpayer in order to permit physically handicapped persons to enter and leave such building or facility or to have effective use of the accommodations and facilities therein. The deduction shall be taken in the year the renovation is completed, and shall be made in lieu of any depreciation or amortization of the cost of such renovation. `Building or facility' shall mean only a building or facility, or such part thereof as is intended to be used, and is actually used, by the general public. If such building or facility is owned by more than one owner, the cost of renovation shall be apportioned among or between the owners as their interests may appear. The minimum renovation required in order to entitle a taxpayer to claim the deduction herein provided shall include one or more of the following: the provision of ground level or ramped entrances, free movement between public use areas, and washroom and toilet facilities accessible to and usable by physically handicapped persons.

(17) Employment-related expenses for the care of the following individuals who are members of the taxpayer's household:

(A) A dependent of the taxpayer who is under the age of fifteen with respect to whom the taxpayer is entitled an exemption

(B) A dependent of the taxpayer who is physically or mentally incapable of caring for himself, or

(C) The spouse of the taxpayer, if he is physically or mentally incapable of caring for himself.

Provided, that the maximum deduction does not exceed four hundred dollars in any one month, and that such employment-related expenses are incurred to enable the taxpayer to be gainfully employed. Such expenses shall be allowed only if they are incurred for the care of a qualifying individual described in item (A) and only to the extent such expenses incurred during any month do not exceed two hundred dollars for one such individual, three hundred dollars for two such individuals and four hundred dollars for three or more such individuals. Provided further, that no deduction shall be allowed for any amount paid to a dependent of the taxpayer's household or to an individual bearing a relationship to the taxpayer as described below:

(a) A son or daughter or a descendant of either

(b) A stepson or stepdaughter

(c) A brother, sister, stepbrother or stepsister

(d) The father or mother or an ancestor of either

(e) A stepfather or stepmother

(f) A son or daughter of a brother or sister

(g) A brother or sister of the father or mother

(h) A son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law.

The amount of such employment-related expenses shall be reduced if such individual as described in item (B), by the amount by which such individual's adjusted gross income and disability payments during the tax year exceed seven hundred fifty dollars, or in the case of an individual described in item (C) by the amount of disability payments received during the tax year.

Employment-related expenses incurred during any month shall be further reduced by that portion of one half of the excess of adjusted gross income of the taxpayer over eighteen thousand dollars which is properly allocated to such month.

Provided, further, that this deduction shall be allowed for married couples, only if both spouses are gainfully employed on a substantially full-time basis, or the spouse is a qualifying individual described in item (C). However, in the case of a married individual, filing a separate return, who lives apart from his spouse, this deduction shall be allowed if such taxpayer maintains as his home a household which constitutes for more than one half of the taxable year the principal place of abode of a qualifying individual, with respect to whom such individual is entitled to an exemption for the taxable year.

(18) Contributions by self-employed persons or partnerships on behalf of a partner to a self-employed retirement fund (Keogh Plans) to the extent such contributions are permitted under the Federal Internal Revenue Code."

SECTION 68. Section 12-7-720 of the 1976 Code is amended to read:

"Section 12-7-720. (1) The deduction provided for in Section 12-7-710 shall be allowed only if the taxpayer elects in his original return to use this deduction in lieu of all other deductions and so signifies on his return. The option exercised by the taxpayer in the original return shall be irrevocable for the period covered by the return.

(2) Notwithstanding the provisions of subsection (1) of this section, a change of election with respect to the standard deduction for all taxable years beginning after December 31, 1974, may be made by the taxpayer after the filing of the return for such year at anytime within the period of the statute of limitations. The South Carolina Tax Commission Department of Revenue and Taxation shall promulgate such rules and regulations as are necessary to effectuate this subsection."

SECTION 69. Section 12-7-770 of the 1976 Code is amended to read:

"Section 12-7-770. Amounts allowable under Section 12-15-60 as a deduction in computing the taxable estate of a decedent shall not be allowed as a deduction in computing the taxable income of the estate, unless there is filed, within the time and in the manner and form prescribed by the Tax Commission Department of Revenue and Taxation, a statement that the amounts have not been allowed as deductions under Section 12-15-60 and a waiver of the right to have such amounts allowed at any time as deductions under Section 12-15-60. This section shall apply only to items that are deductible for both estate tax and income tax purposes under the Code provisions."

SECTION 70. Section 12-7-775 of the 1976 Code is amended to read:

"Section 12-7-775. The Department of Highways and Public Transportation is authorized to develop and implement a plan for the administration of a `Cafeteria Plan', as defined by Section 125 of the Internal Revenue Code of 1954, for its employees. The South Carolina Retirement System is mandated to cooperate with the department in the implementation of the `Cafeteria Plan'.

SECTION 71. Section 12-7-980 of the 1976 Code is amended to read:

"Section 12-7-980. If property (as a result of its destruction in whole or in part, theft, seizure, or requisition or condemnation or threat or imminence thereof) is compulsorily or involuntarily converted:

(1) Into property similar or related in service or use to the property so converted, no gain shall be recognized.

(2) Into money or into property not similar or related in service or use to the converted property, the gain (if any) shall be recognized except to the extent hereinafter provided in this item:

(a) If the taxpayer during the period specified in subitem (b) for the purpose of replacing the property so converted, purchases other property similar or related in service or use to the property so converted, at the election of the taxpayer the gain shall be recognized only to the extent that the amount realized upon such conversion (regardless of whether such amount is received in one or more taxable years) exceeds the cost of such other property for the purpose of this item and the taxpayer shall be considered to have purchased property only if, but for the provisions of Section 12-7-990, the basis for determining gain or loss upon sale of such property would be its cost within the meaning of this article.

(b) The period referred to in subitem (a) shall be the period beginning with the date of the disposition of the converted property, or the earliest date of the threat or imminence or requisition or condemnation of the converted property, whichever is the earlier, and ending two years after the close of the first taxable year in which any part of the gain upon the conversion is realized, and

(c) If a taxpayer has made the election provided in subitem (a) then

(i) The statutory period for the assessment of any deficiency, for any taxable year in which any part of the gain on such conversion is realized, attributable to such gain shall not expire prior to the expiration of five years from the date the Tax Commission Department of Revenue and Taxation is notified by the taxpayer of the replacement of the converted property or of an intention not to replace, and

(ii) Such deficiency may be assessed before the expiration of such five-year period notwithstanding the provisions of law which would otherwise prevent such assessment.

(d) If the election provided in subitem (a) is made by the taxpayer and such other property was purchased before the beginning of the last taxable year in which any part of the gain upon such conversion is realized, any deficiency, to the extent resulting from such election, for any taxable year ending before such last taxable year may be assessed (notwithstanding the provisions of law which would otherwise prevent such assessment) at any time before the expiration of the period within which a deficiency for such last taxable year may be assessed.

For purposes of this section, if real property (not including stock in trade or other property held primarily for sale) held for productive use in trade or business or for investment is (as a result of its seizure, requisition, or condemnation, or threat or imminence thereof) compulsorily or involuntarily converted, property of a like kind to be held either for productive use in trade or business or for investment shall be treated as property similar or related in service or use to the property so converted."

SECTION 72. Section 12-7-1220 of the 1976 Code is amended to read:

"Section 12-7-1220. (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 Tax Commission 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 commission 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.

(B) Corporations operating manufacturing, tourism, processing, warehousing, distribution, research and development, and corporate office facilities in counties designated by the commission as less developed are allowed a job tax credit for taxes imposed by Section 12-7-230 and for insurance premium taxes imposed pursuant to Chapter 7, Title 38 equal to one thousand dollars annually for each new full-time employee job for five years beginning with years two through six after the creation of the job. The number of new full-time jobs must be determined by comparing the monthly average number of full-time employees subject to South Carolina income tax withholding in the applicable county for the taxable year with the corresponding period of the prior taxable year. Only those corporations that increase employment by ten or more in a less developed county are eligible for the credit. Credit is not allowed during the five years if the net employment increase falls below ten. The appropriate commission shall adjust the credit allowed each year for net new employment fluctuations above the minimum level of ten.

(C) Corporations operating manufacturing, tourism, processing, warehousing, distribution, research and development, and corporate office facilities in counties that have been designated by the commission as moderately developed are allowed a job tax credit for taxes imposed by Section 12-7-230 and for insurance premium taxes imposed pursuant to Chapter 7, Title 38 equal to six hundred dollars annually for each new full-time employee job for five years beginning with years two through six after the creation of the job. The number of new full-time jobs must be determined by comparing the monthly average number of full-time employees in the applicable county subject to South Carolina income tax withholding for the taxable year with the corresponding period of the prior taxable year. Only those corporations that increase employment by eighteen or more in a county that has been designated moderately developed are eligible for the credit. The credit is not allowed during the five years if the net employment increase falls below eighteen. The appropriate commission shall adjust the credit allowed each year for net new employment fluctuations above the minimum level of eighteen.

(D) Corporations operating manufacturing, tourism, processing, warehousing, distribution, research and development, and corporate office facilities in counties designated by the commission as developed are allowed a job tax credit for taxes imposed by Section 12-7-230 and for insurance premium taxes imposed pursuant to Chapter 7, Title 38 equal to three hundred dollars annually for each new full-time employee job for five years beginning with years two through six after the creation of the job. The number of new full-time jobs must be determined by comparing the monthly average number of full-time employees in the applicable county subject to South Carolina income tax withholding for the taxable year with the corresponding period of the prior taxable year. Only those corporations that increase employment by fifty or more in a county that has been designated developed are eligible for the credit. The credit is not allowed during the five years if the net employment increase falls below fifty. The appropriate commission shall adjust the credit allowed each year for net new employment fluctuations above the minimum level of fifty.

(E) Tax credits for five years for the taxes imposed by Section 12-7-230 and for insurance premium taxes imposed pursuant to Chapter 7, Title 38 must be awarded for additional new full-time jobs created by corporations qualified under subsections (B), (C), (D), and (I). Additional new full-time jobs must be determined by subtracting highest total employment of the corporation during years two through six, or whatever portion of year two through six completed, from the total increased employment. The appropriate commission shall adjust the credit allowed for employment fluctuations during the additional five years of credit.

(F) The sale, merger, acquisition, or bankruptcy of a corporation may not create new eligibility in a succeeding corporation, but unused job tax credits may be transferred and continued by a transferee of the corporation. The appropriate commission shall determine whether or not qualifying net increases or decreases have occurred and may require reports, promulgate regulations, and hold hearings needed for substantiation and qualification.

(G) A credit claimed under this section but not used in a taxable year may be carried forward for ten years from the close of the tax year in which the credit is earned by the corporation. However, the credit established by this section taken in one tax year must be limited to an amount not greater than fifty percent of the taxpayer's state corporate income tax or premium tax liability which is attributable to income or premiums derived from operations in the State for that year.

(H) For the purpose of this section:

(1) `New job' means a job created by an employer in South Carolina at the time a new facility or an expansion initially is staffed but does not include a job created when an employee is shifted from an existing South Carolina location to a new or expanded facility. The term `new job' also includes existing jobs at a facility of an employer which are reinstated after the employer has rebuilt the facility due to its destruction by accidental fire, natural disaster, or act of God. Destruction for purposes of this provision means that more than fifty percent of the facility was destroyed. The year of reinstatement is considered to be the year of creation of the job. All such jobs so reinstated qualify for the credit under this section, and no comparison is required to be made between the number of full-time jobs of the employer in the taxable year and the number of full-time jobs of the employer with the corresponding period of the prior taxable year.

(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 hired initially for or transferred to the South Carolina facility.

(3) `Corporation' means a business entity which is subject to South Carolina taxes as contained in Section 12-7-230 and Chapter 7, Title 38.

(4) `Manufacturing facility' means an establishment where tangible personal property is produced or assembled.

(5) `Processing facility' means an establishment engaged in services such as manufacturing-related, computer-related, communications-related, energy-related, or transportation-related services. It does not include an establishment where retail merchandise or retail services are sold directly to retail customers. `Processing facility' also includes a business entity engaged in processing agricultural, aquacultural, or maricultural products.

(6) `Warehousing facility' means an establishment where tangible personal property is stored. It does not include an establishment which operates as a location where retail sales of tangible personal property are made to retail customers.

(7) `Distribution facility' means an establishment where shipments of tangible personal property are processed for delivery to customers. It does not include an establishment which operates as a location where retail sales of tangible personal property are made directly to retail customers. For the purpose of this definition, 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 and if at least seventy-five percent of the dollar amount of goods sold through the facility are sold to customers outside South Carolina.

(8) `Research and development facility' means an establishment engaged in laboratory, scientific, or experimental testing and development related to new products, new uses for existing products, or improving existing products. It does not include an establishment engaged in efficiency surveys, management studies, consumer surveys, economic surveys, advertising, promotion, or research in connection with literary, historical, or similar projects.

(9) `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. A `corporate office facility' does not include establishments engaged in the direct sale of retail merchandise or retail services to retail customers. For the purpose of this definition, `sales order processing' facilities include establishments which process customer sales orders by mail, telephone, or electronic means, if the establishments also process shipments of tangible personal property to customers and if at least seventy-five percent of the dollar amount of goods sold through the facility are sold to customers outside South Carolina.

(10) `Retail sales' and `tangible personal property' have meanings contained in Chapter 36, Title 12.

(11) `Tourism facility' means an establishment used for a theme park, an amusement park, an historical, an educational, or a trade museum, a botanical garden, a cultural center, a theater, a motion picture production studio, a convention center, an arena, an auditorium, or a spectator or participatory sports and similar establishments where entertainment, education, or recreation is provided to the general public. Tourism facility also includes new hotel and motel construction, except that to qualify for the credits allowed by this section and regardless of the county in which the facility is located, the number of new jobs that must be created by the new hotel or motel is twenty or more. It does not include that portion of an establishment where retail merchandise or retail services are sold directly to retail customers.

(I) Permanent business enterprises engaged in manufacturing, tourism, processing, warehousing, wholesaling, research and development, and service-related industries in a business or industrial park jointly established and developed by a group of counties pursuant to Section 13, Article VIII of the Constitution of this State are allowed an additional job tax credit for taxes imposed by Section 12-7-230, in addition to those job tax credits already authorized by this section, equal to five hundred dollars annually for each new full-time employee job for five years beginning with years two through six after the creation of the job. The number of new full-time jobs must be determined by comparing the monthly average number of full-time employees subject to South Carolina income tax withholding for the taxable year with the corresponding period of the prior taxable year. The limitations and conditions contained in subsections (E), (F), and (G) also apply to the additional job tax credit authorized by this subsection. Notwithstanding which of the participating counties where the permanent business is located, for purposes of the regular job tax credits authorized by subsections (B), (C), and (D), the participating county which would qualify for the greatest dollar amount of job tax credit is the county the permanent business enterprise is deemed to be located in regardless of whether or not it actually is located in another participating county."

SECTION 73. 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 Land Resources Commission Land Resources Division of the Department of Wildlife and Marine and Natural Resources, or its agent, the local Soil and Water Conservation District, or proof of exemption from permit requirements issued by either of the above agencies, as provided in the South Carolina Dam and Reservoir Safety Act (Article 3 of Chapter 11 of Title 49). 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."

SECTION 74. Section 12-7-1250 of the 1976 Code is amended to read:

"Section 12-7-1250. (A) A corporate taxpayer is allowed as a credit against taxes due pursuant to Section 12-7-230 an amount equal to fifty percent, not to exceed ten thousand dollars, of expenses paid or accrued by the taxpayer in building or improving any one infrastructure project. Any unused credit may be carried forward three years.

(B) For purposes of the credit allowed by this section, an infrastructure project includes water lines, sewer lines, their related facilities, and roads that:

(1) do not exclusively benefit the taxpayer;

(2) are built to applicable standards;

(3) are dedicated to public use or, in the case of water and sewer lines and their related facilities in areas served by a private water and sewer company, the water and sewer lines are deeded to a qualified private entity. If an infrastructure project benefits more than the taxpayer, the expenses of the taxpayer must be allocated to the various beneficiaries and only those expenses not allocated to the taxpayer's benefit qualify for the credit. The credit may be claimed for contributions to a governmental entity and, in the case of water or sewer lines and their related facilities in areas served by a private water and sewer company, to a qualified private entity, for the construction or improvements of qualifying infrastructure projects, or for expenses incurred by the taxpayer in building or improving qualifying infrastructure projects for dedication to public use. The credit may be claimed before dedication or conveyance if the taxpayer submits with its tax return a letter of intent signed by the chief operating officer of the appropriate governmental entity or qualified private entity stating that upon completion the governmental entity or qualified private entity shall accept the infrastructure project for the appropriate use.

(C) For purposes of this section, a qualified private entity is any entity holding the required permits, certifications, and licenses from the South Carolina Department of Health and Environmental Control, the South Carolina Public Service Commission, and any other state agencies, departments, or commissions, from which approvals must be obtained in order to operate as a utility furnishing water supply services or sewage collection or treatment services, or both, to the public.

(D) A qualifying private entity is not allowed the credit provided by this section for expenses it incurs in building or improving facilities it owns, manages, or operates.

(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 Tax Commission Department of Revenue and Taxation shall by regulation implement the provisions of this subsection."

SECTION 75. 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 Tax Commission Department of Revenue and Taxation under such regulations as the Tax Commission 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."

SECTION 76. Section 12-7-1820 of the 1976 Code is amended to read:

"Section 12-7-1820. The election referred to in this article shall be made in the manner provided in regulations prescribed by the South Carolina Tax Commission Department of Revenue and Taxation. When husband and wife make separate returns both must exercise the same option in the filing of the returns. This article shall not apply to:

(a) a nonresident individual

(b) a taxpayer who resided a part of the year within this State

(c) an individual making a return under Section 12 7 210 for a period of less than twelve months on account of a change in his accounting period, or,

(d) an estate or trust."

SECTION 77. 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 Tax Commission Department of Revenue and Taxation."

SECTION 78. Section 12-7-2230 of the 1976 Code is amended to read:

"Section 12-7-2230. Every corporation shall notify the Tax Commission 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 Tax Commission 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 Tax Commission 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 Tax Commission Department of Revenue and Taxation receives notice in writing from the corporation of such action."

SECTION 79. Section 12-7-2410 of the 1976 Code is amended to read:

"Section 12-7-2410. Whenever an individual who is a resident of South Carolina has become liable for income tax in another state on account of income earned from personal services rendered in such other state, or has received income through a nonresident fiduciary, the Tax Commission Department of Revenue and Taxation shall credit the amount of income tax payable for the income year by him under this Title with the amount of tax paid by him to another state on income taxable by South Carolina. In no case shall the credit herein allowed exceed an amount equivalent to the proportion of South Carolina income tax attributable to the income taxable by another state."

SECTION 80. Section 12-7-2590 of the 1976 Code is amended to read:

"Section 12-7-2590. The Tax Commission 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."

SECTION 81. 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 Tax Commission 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."

SECTION 82. Items (D)(1), (D)(2), (D)(3) of Section 12-7-2415 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 Wildlife and Marine Resources Department South Carolina Department of Wildlife, Marine and 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 Wildlife and Marine Resources Department of Wildlife, Marine and 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.

SECTION 83. 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 Tax Commission 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 Tax Commission Department of Revenue and Taxation must notify the employer and employee stating the rate at which taxes must be withheld. The decision of the Tax Commission Department of Revenue and Taxation may be appealed in writing to the Tax Commission Department of Revenue and Taxation by the employee within thirty days after the decision is rendered."

SECTION 84. Section 12-9-310(A)(3)(c) of the 1976 Code is amended to read:

"(3) hiring or contracting or having a contract with a nonresident taxpayer conducting a business or performing personal services of a temporary nature carried on within this State, where the contract exceeds ten thousand dollars or reasonably could be expected to exceed ten thousand dollars, must withhold two percent of each and every payment made to these nonresidents. This item does not apply to a utility hiring or contracting or having a contract with any nonresident utility or to a county hiring or contracting with a person not in its regular employ to perform services of a temporary nature relating to damage caused by natural forces. For purposes of this item:

(a) `natural forces' means conflagration, flood, storm, earthquake, hurricane, or other public calamity;

(b) `utility' means a person, public utility, electric cooperative, special purpose district, authority, or political subdivision producing, storing, conveying, transmitting, or distributing communication, electricity, gas, water, steam, or sewerage; and

(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 South Carolina Department of Highways and Public Transportation; and a nonresident subcontractor performing work for a contractor who is operating under a contract with the South Carolina Department of Highways and Public 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 commission 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 commission, provided the payee shall insure the commission by bond, secured by an insurance company licensed by the South Carolina Insurance Commission, 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."

SECTION 85. 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 commission 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 Tax Commission Department of Revenue and Taxation. 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."

SECTION 86. 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 Commission shall prescribe. However, an employer who has notified the Tax Commission Department of Revenue and Taxation 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 Commission with the reconcilation statement required by this section at the time he notifies the Commission that he is no longer required to file such reports."

SECTION 87. 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 Tax Commission 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."

SECTION 88. 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 Tax Commission Department of Revenue and Taxation. The Commission 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."

SECTION 89. Section 12-15-550 of the 1976 Code is amended to read:

"Section 12-15-550. The probate judge shall send to the commission by mail a copy of the inventory and appraisal of the assets of every estate the gross assets of which for probated purposes are equal to or exceed the sum of the amounts exempted pursuant to Sections 12-15-61 and 12-15-251 within thirty days after it is filed, together with a copy of any will probated with respect to the estate. In the case of a nonresident decedent, the probate judge shall furnish the Tax Commission Department of Revenue and Taxation with copies of all wills filed with his office and, in the case of an ancillary administration, the probate judge shall furnish the Tax Commission Department of Revenue and Taxation with copies of inventories and appraisals in all cases regardless of the value of the tangible personal property and real property having a situs in this State."

SECTION 90. Section 12-15-1615 of the 1976 Code is amended to read:

"Section 12-15-1615. Except in accordance with proper judicial order or as otherwise provided by law, it shall be unlawful for the members of the Tax Commission Department of Revenue and Taxation, any deputy, agent, clerk, or other officer or employee, or former employees or officers to divulge or make known in any manner the report or return or any particulars set forth or disclosed in any report or return, as compiled in connection with the administration and enforcement of Chapters 15 and 17 of Title 12 of the 1976 Code. The provisions of this section shall apply to all reports and returns filed before or after enactment of this section. Nothing in this section shall be construed to prohibit the publication of statistics, so classified as to prevent the identification of particular reports or returns and the items thereof, or the inspection by the Attorney General or other legal representative of the State, of the report or return upon an application for review of any adjustment proposed by the Tax Commission Department of Revenue and Taxation or upon the filing of a petition for redetermination of a deficiency assessed by the Tax Commission Department of Revenue and Taxation, or against whom an action or proceeding has been instituted to recover any tax or penalty imposed by Chapters 15 and 17 of Title 12 of the 1976 Code. Nothing herein shall preclude the disclosure of deficiency assessments to the Probate Courts and the filing of warrants for uncollected taxes. Any offense against this section shall be punished by a fine not exceeding one thousand dollars or by imprisonment not exceeding one year, or both, at the discretion of the court, and if the offender be an officer or employee of the State, he shall be dismissed from office and be incapable of holding any public office in this State for a period of five years thereafter."

SECTION 91. Section 12-16-1110 of the 1976 Code is amended to read:

"Section 12-16-1110. (A) The tax imposed under this chapter is due and payable no later than nine months from the date of the decedent's death.

(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 Tax Commission 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 commission 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 Tax Commission 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."

SECTION 92. Section 12-17-40 of the 1976 Code is amended to read:

"Section 12-17-40. The term `taxable gifts' means the transfers by gift which are included in taxable gifts for federal gift tax purposes under Section 2503, and Sections 2511 through 2514, inclusive, and Sections 2516 through 2519, inclusive, of the Internal Revenue Code of 1954, as amended through December 31, 1985, less the deductions allowed in Sections 2522 through 2524 of the Internal Revenue Code of 1954, as amended through December 31, 1985. The words `secretary or his delegate' as used in the aforementioned sections of the Internal Revenue Code mean the `South Carolina Tax Commission". Department of Revenue and Taxation'."

SECTION 93. Section 12-17-120 of the 1976 Code is amended to read:

"Section 12-17-120. It shall be the duty of every person required to make a gift tax return under this chapter to file with the Tax Commission Department of Revenue and Taxation a duplicate of all Federal gift tax returns which such person is required to make to the Federal authorities."

SECTION 94. Section 12-17-140 of the 1976 Code is amended to read:

"Section 12-17-140. (a) The Tax Commission Department of Revenue and Taxation may require the donor or the donee to show the property subject to the tax, as provided in this chapter, to the commission or its representative upon demand and may employ a suitable person to appraise the property. The donor shall make and subscribe his oath that the property shown by him on his return to the Tax Commission Department of Revenue and Taxation includes all the property transferred by gift for the calendar year involved and not excluded herein.

(b) The failure or refusal of such person having control or possession of such property to exhibit such property to the Tax Commission Department of Revenue and Taxation or its representative for inventory and appraisal shall constitute a misdemeanor and, upon conviction, such person shall be punished by fine or imprisonment, in the discretion of the court."

SECTION 95. Section 12-17-210 of the 1976 Code is amended to read:

"Section 12-17-210. (a) The tax imposed under this chapter shall be due and payable by the donor no later than April fifteenth following the close of the calendar year during which the gift was made and shall be payable to the Tax Commission Department of Revenue and Taxation at its office in Columbia.

(b) Report of the taxable gifts shall be made by the donor to the Tax Commission Department of Revenue and Taxation on gift tax return forms prepared by the Tax Commission Department of Revenue and Taxation and the amount of the tax due shall be paid at the time the return is filed."

SECTION 96. Section 12-17-220 of the 1976 Code is amended to read:

"Section 12-17-220. The Tax Commission Department of Revenue and Taxation is authorized and required to make assessment of all taxes, including interest and assessable penalties imposed by this chapter, including taxes due in respect to transfers by gift for which returns have not been filed at the time and in the manner provided by law. The authority shall include also the assessment by the Tax Commission Department of Revenue and Taxation of all taxes determined by the donor as to which a return has been filed under this chapter."

SECTION 97. Section 12-17-310 of the 1976 Code is amended to read:

"Section 12-17-310. The Tax Commission Department of Revenue and Taxation in the administration and enforcement of this chapter shall make such rules and regulations as may be necessary for proper interpretation and enforcement of the chapter."

SECTION 98. Section 12-19-20 of the 1976 Code is amended to read:

"Section 12-19-20. [For tax years prior to January 1, 1993, subsection (a) reads as follows:] (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 Tax Commission 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 Tax Commission Department of Revenue and Taxation and Secretary of State containing all information and facts either the Tax Commission 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. Organizations exempt from taxation under Internal Revenue Code Section 501, in addition to other requirements of law, shall make a report to the Commission on or before the fifteenth day of the fifth month following the close of the taxable year. [For tax years beginning on or after January 1, 1993, subsection (a) reads as follows:] (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 Tax Commission 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 Tax Commission Department of Revenue and Taxation and Secretary of State containing all information and facts either the Tax Commission 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 Tax Commission 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 Tax Commission 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 Tax Commission Department of Revenue and Taxation. The report and remittance must be submitted to the Tax Commission Department of Revenue and Taxation by the Secretary of State."

SECTION 99. 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 Tax Commission 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 Tax Commission 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."

SECTION 100. 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 Tax Commission 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."

SECTION 101. 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 Tax Commission Department of Revenue and Taxation."

SECTION 102. 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 Tax Commission Department of Revenue and Taxation."

SECTION 103. 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 Tax Commission Department of Revenue and Taxation of not less than twenty dollars nor more than one hundred dollars for each offense, which penalty the Commission may remit in part or in whole."

SECTION 104. 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 Tax Commission 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."

SECTION 105. 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 Tax Commission Department of Revenue and Taxation a return on forms to be prescribed and furnished by the Commission 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 Commission 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 Tax Commission Department of Revenue and Taxation may require. Every distributor shall pay to the Commission 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."

SECTION 106. 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 Tax Commission 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 Commission after the date due, or after the expiration of any extension granted by the Commission."

SECTION 107. 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 Tax Commission Department of Revenue and Taxation upon the State Treasurer."

SECTION 108. 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 Tax Commission Department of Revenue and Taxation in such form as the Commission 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 Commission 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."

SECTION 109. Section 12-21-1510 of the 1976 Code is amended to read:

"Section 12-21-1510. Every producer shall apply to the Tax Commission, Department of Revenue and Taxation on such forms as the Commission may prescribe, for a certificate of registration, which certificate must be approved and issued prior to the shipment of any beer or wine by the producer to a point within the geographic limits of South Carolina. Every producer, at the same time application is made for a certificate of registration, shall remit to the South Carolina Tax Commission Department of Revenue and Taxation a fee of one hundred dollars. Every certificate of registration shall be valid from the date of issue until the thirtieth of June next succeeding. Beer and wine wholesalers shall only purchase beer, ale, or wine from manufacturers or importers who hold a certificate of registration issued by the Tax Commission Department of Revenue and Taxation."

SECTION 110. Section 12-21-1520 of the 1976 Code is amended to read:

"Section 12-21-1520. The Tax Commission Department of Revenue and Taxation, in its discretion, upon consideration of the information contained in applications for certificates provided for in this article, shall issue or reject the certificate applied for."

SECTION 111. Section 12-21-1530 of the 1976 Code is amended to read:

"Section 12-21-1530. Certificates of registration provided for in this article may be suspended or revoked by the Tax Commission Department of Revenue and Taxation upon a showing of any violation of law or of any regulation of the Commission department."

SECTION 112. 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 Tax Commission 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 Tax Commission Department of Revenue and Taxation."

SECTION 113. 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 Tax Commission 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 Tax Commission 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 Tax Commission 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."

SECTION 114. Section 12-21-1570 of the 1976 Code is amended to read:

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

SECTION 115. Section 12-21-1580 of the 1976 Code is amended to read:

"Section 12-21-1580. The Tax Commission 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."

SECTION 116. Section 12-21-1590 of the 1976 Code is amended to read:

"Section 12-21-1590. All moneys received by the Tax Commission 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."

SECTION 117. Section 12-21-1600 of the 1976 Code is amended to read:

"Section 12-21-1600. Every duly licensed wholesaler of beer or wine is required to file with the Tax Commission Department of Revenue and Taxation: (a) a corporate surety bond payable to the State in a form approved by the Tax Commission Department of Revenue and Taxation and in an amount to be determined by the Commission department with a surety or guaranty company authorized to do business in South Carolina; or (b) deposit with the State Treasurer cash in the same amount of the bond as determined by the Commission department; or (c) deposit with the Commission department securities approved by the State Treasurer in an amount of value equivalent to the amount of bond determined by the Commission department. Such bond shall be held by the Commission department, without interest, as surety conditioned upon lawful operation of the business of the duly licensed wholesaler and the prompt payment of all taxes and penalties and interest imposed by law upon such duly licensed wholesaler."

SECTION 118. 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 Tax Commission Department of Revenue and Taxation authorizing the shipment and evidencing that such person has paid all taxes upon such beer and wine to the Tax Commission 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 Tax Commission Department of Revenue and Taxation in the same manner and with like effect as other taxes are collected."

SECTION 119. 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 Tax Commission 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."

SECTION 120. Section 12-21-2420 of the 1976 Code is amended to read:

"Section 12-21-2420. There must be levied, assessed, collected, and paid upon paid admissions to places of amusement within this State a license tax of five percent. The license tax may be listed separately from the cost of admission on an admission ticket. However, no tax may be charged or collected:

(1) On account of any stage play or any pageant in which wholly local or nonprofessional talent or players are used;

(2) On admissions to athletic contests in which a junior American Legion athletic team is a participant unless the proceeds inure to any individual or player in the form of salary or otherwise;

(3) On admissions to high school or grammar school games or on general gate admissions to the State Fair or any county or community fair;

(4) On admissions charged by any eleemosynary and nonprofit corporation or organization organized exclusively for religious, charitable, scientific, or educational purposes; provided, that the license tax herein levied and assessed shall be collected and paid upon all paid admissions to all athletic events of any institution of learning above the high school level; provided, however, that carnivals, circuses, and community fairs operated by eleemosynary or nonprofit corporations or organizations organized exclusively for religious, charitable, scientific, or educational purposes shall not be exempt from the assessment and collection of admissions tax on charges for admission for the use of or entrance to rides, places of amusement, shows, exhibits, and other carnival facilities, but not to include charges for general gate admissions except when the proceeds of any such carnival, circus, or community fair are donated to a hospital; provided, further, that no admission tax shall be charged or collected by reason of any charge made to any member of a nonprofit organization or corporation for the use of the facilities of the organization or corporation of which he is a member.

(5) On admissions to nonprofit public bathing places;

(6) On admissions to any hunting or shooting preserve;

(7) On admissions to privately owned fish ponds or lakes; and

(8) On admissions to circuses operated by eleemosynary, nonprofit corporations or organizations organized exclusively for religious, charitable, scientific, or educational purposes when the proceeds derived from admissions to the circuses shall be used exclusively for religious, charitable, scientific or educational purposes.

(9) On admissions to properties or attractions which have been named to the National Register of Historical Places.

(10) On admissions charged to classical music performances of a nonprofit or eleemosynary corporation organized and operated exclusively to promote classical music.

(11) On admissions to events other than those events enumerated in item (4) of this section, sponsored and operated exclusively by eleemosynary, nonprofit corporations or organizations organized exclusively for religious, charitable, scientific, civic, fraternal, or educational purposes when the net proceeds derived from admissions to the events shall be immediately donated to an organization operated exclusively for charitable purposes. The term `net proceeds' shall mean the portion of the gross admissions proceeds remaining after necessary expenses of the event have been paid. This item shall not apply to an event in which the above organizations receive a percentage of gross proceeds or a stated fixed sum for the use of its name in promoting the event.

(12) On admissions charged by nonprofit or eleemosynary community theater companies or community symphony orchestras, county and community arts councils and commissions and other such companies engaged in promotion of the arts.

(13) On admissions to boats which charge a fee for pleasure fishing, excursion, sight-seeing and private charter.

(14) On admissions to a physical fitness center subject to the provisions of Chapter 79 of Title 44, the Physical Fitness Services Act, that provides only the following activities or facilities:

(a) aerobics or calisthenics;

(b) weightlifting equipment;

(c) exercise equipment;

(d) running tracks;

(e) racquetball;

(f) swimming pools for aerobics and lap swimming; and

(g) other similar items approved by the commission department.

The entire admission charge of a physical fitness center which provides any other activity or facilities is subject to the tax imposed by this article.

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 Tax Commission 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."

SECTION 120A. 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 Tax Commission Department of Revenue and Taxation shall begin converting all coin-operated device licenses required by statute to be issued annually by the commission to a biennial licensing period. The commission 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 commission, the commission 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 commission from refusing to issue a license for failure to remit taxes, fees, penalties, or interest due and payable under Title 12.

(2) The commission shall charge one-half of the biennial license for one-year licenses issued during the conversion process."

SECTION 121. Section 12-21-2720 of the 1976 Code is amended to read:

"Section 12-21-2720. (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 Tax Commission 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.

(B) Municipalities may increase the amount charged as license for the operation of the machines over the maximum amounts allowed before March 28, 1956, by not more than twenty percent. No municipality may limit the number of machines within the boundaries of the municipality."

SECTION 122. 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 Tax Commission 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."

SECTION 123. Section 12-21-3320 of the 1976 Code is amended to read:

"Section 12-21-3320. As used in this article:

(1) `Bingo' or `game' means a specific game of chance, commonly known as bingo, in which prizes are awarded on he basis of designated numbers or symbols on a card conforming to numbers and symbols selected at random.

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

(3) `Card' means a printed design on which there are arranged five horizontal rows and five vertical columns forming twenty-five squares. Numbers are printed in twenty-four of the squares, and the term `free', `free square', or `free space' is printed in the square or space located in the center of the card. The five columns are denominated from left to right by the respective letters of the word `B-I-N-G-O'. Each square in the `B' column contains a number from one through fifteen inclusive; each square in the `I' column contains a number from sixteen through thirty inclusive; except for the center space which is marked as free, each square in the `N' column contains a number from thirty-one through forty-five inclusive; each square in the `G' column contains a number from forty-six through sixty inclusive; and each square in the `O' column contains a number from sixty-one through seventy-five inclusive. No number may appear twice on the same card.

(4) `Promoter' means an individual, corporation, partnership, or organization compensated either by salary or percentage of the games' proceeds or both to manage, operate, or conduct the licensee's bingo game. The person hired under written contract is considered the promoter.

(5) `Nonprofit organization' means an organization exempt from federal income taxes pursuant to Internal Revenue Code Section 501(c)(3), 501(c)(8), or 501(c)(10).

(6) `Session' means a consecutive series of games which must occur only between twelve o'clock noon and twelve a.m. of the following day. No more than one session may occur during the permitted period.

(7) `Fair' means a recognized annual state or county fair. The fair must be recognized by the governing body of the county in which it is held, or in the case of the State, by the South Carolina Agricultural and Mechanical Society.

(8) `Gross proceeds' means the total amount received from the sale of bingo cards and entrance fees charged at locations in which the bingo is conducted.

(9) `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.

(10) `Cage' means a device, whether operated manually or by air blower, in which bingo balls are placed before the bingo game begins.

(11) `Caller' means the house representative who is responsible for drawing bingo balls and announcing to the players the result of each drawing.

(12) `Drawing' means the indiscriminate selection of a single ball from the cage.

(13) `House' means the nonprofit organization licensed with the commission.

(14) `Marker' means a device which indicates the number called.

(15) `Master-board' means the receptacle used by the house to display balls which are drawn during the bingo game.

(16) `Player' means one who participates in a game of bingo other than as an agent, promoter, or representative of the house.

(17) `Fund' means the Parks and Recreation Development Fund.

(18) `Building' means a structure surrounded by exterior walls or permanent firewalls."

SECTION 124. 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 Tax Commission Department of Revenue and Taxation must be deposited monthly in equal amounts into an account in the office of the State Treasurer and called `Commission 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."

SECTION 125. Section 12-21-3590 of the 1976 Code is amended to read:

"Section 12-21-3590. (A) Fifty 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 and credited to the general fund.

(B) Thirty-seven 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 by the State Treasurer in a separate fund for the Department of Parks, Recreation and Tourism entitled the Parks and Recreation Development Fund. Interest earned by this fund must be added to it and credited to its various accounts in the same proportion that the annual allocation to each account bears to the total annual distribution to the fund. Unexpended amounts in the various fund accounts must be carried forward to succeeding fiscal years except as provided in Section 51-23-30. Fund proceeds must be distributed as provided in Chapter 23 of Title 51.

(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 Commission 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 Commission on Aging and the Area Agencies on Aging. 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 Tax Commission Department of Revenue and Taxation quarterly."

SECTION 126. Section 12-23-815 of the 1976 Code is amended to read:

"Section 12-23-815. The Tax Commission 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."

SECTION 127. Section 12-23-820 of the 1976 Code is amended to read:

"Section 12-23-820. The Tax Commission 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."

SECTION 128. 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 Tax Commission 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."

SECTION 129. Chapter 27, Title 12 of the 1976 Code is amended by adding:

"Section 12-27-35. The commission, 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 commission on forms prescribed by the commission in conjunction with reports that are submitted pursuant to Section 12-27-30."

SECTION 130. 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 State Highway Department Department of Transportation, and the Tax Commission, Department of Revenue and Taxation, shall determine the method and procedure for the administration of this section."

SECTION 131. 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 Highways and Public 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."

SECTION 132. 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 Wildlife and Marine Resources ,Marine and 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 Highways and Public 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 South Carolina Wildlife, Marine and Natural Resources and Marine Resources Department 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."

SECTION 133. Section 12-27-400 of the 1976 Code is amended to read:

"Section 12-27-400. The monies collected by the Commission pursuant to the provisions of Section 12-27-240 must be deposited with the State Treasurer and expended on the State Highway Secondary System for construction, improvements, and maintenance and, together with any other funds made available for the purpose, must be apportioned among the counties of the State in the following manner: one-third in the ratio which the land area of the county bears to the total land area of the State; one-third in the ratio which the population of the county bears to the total population of the State as shown by the latest official decennial census; and one-third in the ratio which the mileage of all rural public roads in the county bears to the total rural road mileage in the State as shown by the latest official records of the Department of Highways and Public Transportation.

Seventy-five percent of a county's apportionment of `C' construction funds may be expended for local paving or improving county roads and for street and traffic signs and other paving projects. A majority of the legislative delegation members, including a majority of the senators and a majority of the members of the House of Representatives representing the county in which the expenditures are to be made must approve the roads upon which `C' construction funds are to be expended as permitted by this paragraph and they may contract for the improvements. Roads which are improved using the seventy-five percent `C' construction funds must be maintained by the governing body of the county. Roads constructed of rock using `C' construction funds must consist of not less than one inch nor more than two and one-half inches of rock or its equivalent.

The construction, improvement, and maintenance of the farm-to-market or state secondary highway program and of roads using the seventy-five percent `C' construction funds must be at least equal to the amount of revenue derived from the tax of 2.66 cents on motor fuel.

The expenditure of funds known as `C' construction funds must have the approval of a majority of the legislative delegation members of the county in which the expenditures are to be made. The approval of the expenditure of `C' funds must be in an equitable manner in the incorporated and unincorporated areas of the county.

Each county legislative delegation must be notified by the department no later than July 30 of each year as to the balance of any unexpended C funds from the previous fiscal year. All unexpended C fund monies must remain in that account for the succeeding fiscal year and must be expended as provided for in this section."

SECTION 134. Section 12-27-405 of the 1976 Code is amended to read:

"Section 12-27-405. Acquisitions by the South Carolina Department of Highways and Public 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, 13-3-100, 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, 58-19-30, 58-27-130, 58-31-50, 59-19-200, 59-105-40, 59-117-70, 59-123-90."

SECTION 135. Section 12-27-430 of the 1976 Code is amended to read:

"Section 12-27-430. (1) Fuel ethanol means one hundred ninety-eight proof ethanol denatured in conformity with Bureau of Alcohol, Tobacco and Firearms regulations and distilled in a facility whose principal (over fifty percent) feed stock is wood, corn and its by-products, cereal grain and its by-products, potatoes and their by-products, sugar beets and their by-products, or turnips and their by-products, all of which must be grown in this State.

(2) Fuel ethanol blends are ninety percent gasoline and ten percent fuel ethanol in which the gasoline portion of the blend or the finished gasoline fuel ethanol blend meets the sulfur, distillation range, reid vapor pressure, and copper corrosion requirements contained in ASTM D-439.

(3) Effective July 1, 1988, the tax on fuel ethanol blends is nine cents a gallon until January 1, 1989, and ten cents a gallon until December 31, 1990, or until loss of revenues reaches twenty million dollars and at such time all tax incentives must be removed and the tax on fuel ethanol blends must be at the prevailing tax rate a gallon.

(4) The tax imposed in this section must be collected as provided in Chapters 27, 29, and 31 of Title 12 of the 1976 Code. The provisions for the enforcement and penalties for the violation of such provisions must be in accordance with the requirement of the aforementioned chapters of the 1976 Code. The proceeds from the imposition of the tax on fuel ethanol blends must be distributed as follows: one-fifteenth must be added to the one cent per gallon as presently apportioned to the counties as provided in Section 12-27-380, three-fifteenths must be added to the 2.66 cents per gallon as apportioned to the counties as provided in Section 12-27-400, and eleven-fifteenths must be added to the 9.34 cents per gallon as provided in Section 12-27-380. The proceeds from the imposition of the tax on fuel ethanol blends must be expended for the purposes as provided by law.

(5) In the event that the federal motor fuel tax exemption for alcohol blend is increased prior to June 30, 1992, the gasoline tax imposed on fuel ethanol blends in South Carolina must be increased by a corresponding amount.

(6) (VACANT)

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

SECTION 136. Section 12-27-830 of the 1976 Code is amended to read:

"Section 12-27-830. The tax of one cent per gallon to be retained under this article shall be allocated six sevenths to the State Highway Department Department of Transportation and one seventh to the counties."

SECTION 137. 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 two 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. Effective January 1, 1989, the additional tax imposed by this section is increased by one cent a gallon to a total of three cents a gallon. The proceeds of the additional tax levied by this section must be used to fund the provisions of the Strategic Highway Plan for Improving Mobility and Safety as administered by the Department of Highways and Public Transportation. All provisions of this chapter apply with equal force and effect to the additional tax on gasoline levied by this section."

SECTION 138. Section 12-27-1290 of the 1976 Code is amended to read:

"Section 12-27-1290. The department must review projects on the priority list, as provided in Section 12-27-1280, 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 Strategic Highway Plan for Improving Mobility and Safety Fund until the fund is reimbursed. Upon reimbursement, all toll charges shall cease. Section 12-27-1295. Notwithstanding any other provision of this article, when all funds available to the Department of Highways and Public Transportation to match federal highway funds are exhausted, not including `C' funds, and federal highway funds would otherwise be lost, revenues credited to the SHIMS fund established pursuant to Section 12-27-1260 may be used to match federal highway funds. Revenues in the SHIMS Fund not required to match federal highway funds must be used for SHIMS projects that are ineligible to receive federal highway funds."

SECTION 139. 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 Highways and Public Transportation shall ensure that not less than:"

SECTION 140. 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 Tax Commission 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 commission 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 commission department may allow quarterly refunds for large users. If auxiliary equipment and the motor vehicle are powered off the same fuel tank, the Tax Commission Department of Revenue and Taxation shall determine what percentage of fuel is allowed for nonhighway purposes and subject to refund."

SECTION 141. Section 12-29-20 of the 1976 Code is amended to read:

"Section 12-29-20. The Tax Commission 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."

SECTION 142. 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 Tax Commission Department of Revenue and Taxation, or unless the tax on such fuel has been paid to a supplier."

SECTION 143. 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 Tax Commission Department of Revenue and Taxation and shall file with the Commission department, upon such forms as the Commission 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 Commission 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 Tax Commission 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."

SECTION 144. Section 12-31-20 of the 1976 Code is amended to read:

"Section 12-31-20. The South Carolina State Highway Department 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 South Carolina Tax Commission shall administer and enforce the provisions of this chapter, except the provisions respecting possession of registration and display of identification markers."

SECTION 145. 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 State Highway Department 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."

SECTION 146. 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 State Highway Department Department of Public Safety so that it is clearly displayed at all times, and it shall at all times be kept clearly legible."

SECTION 147. Section 12-31-280 of the 1976 Code is amended to read:

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

SECTION 148. 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 State Highway Department Department of Public Safety, 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."

SECTION 149. Section 12-31-20 of the 1976 Code is amended to read:

"Section 12-31-20. The South Carolina State Highway Department shall enforce the provisions of this chapter with respect to the possession of correct registration and display of proper identification markers. The South Carolina Tax Commission 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."

SECTION 150. 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 Tax Commission 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."

SECTION 151. Section 12-31-230 of the 1976 Code is amended to read:

"Section 12-31-230. The South Carolina Tax Commission 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."

SECTION 152. 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 Tax Commission 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."

SECTION 153. 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 Tax Commission 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 commission 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 commission. 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 commission 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."

SECTION 154. 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 Tax Commission 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."

SECTION 155. Section 12-31-280 of the 1976 Code is amended to read:

"Section 12-31-280. In addition to the penalties herein provided, the South Carolina Tax Commission 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 South Carolina Highway Department."

SECTION 156. 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 Tax Commission Department of Revenue and Taxation shall develop forms to reflect the tax due in accordance with nationally recognized standards."

SECTION 157. 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 Tax Commission 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."

SECTION 158. 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 Tax Commission 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."

SECTION 159. Section 12-33-70 of the 1976 Code is amended to read:

"Section 12-33-70. The Tax Commission 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 Commission 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.

And the Commission 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 Commission 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."

SECTION 160. 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 Tax Commission 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."

SECTION 161. 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 Commission 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 Commission department may require. At the same time the report is filed, the person shall pay to the Commission 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 Tax Commission 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 Tax Commission 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 Tax Commission 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."

SECTION 162. 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 Tax Commission 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 Commission department after the date due, or after the expiration of any extension granted by the Commission department. The discount permitted a person under this section shall not exceed forty thousand dollars during any one fiscal year."

SECTION 163. 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 Tax Commission Department of Revenue and Taxation, advising it of the quantity discovered, together with the name and address of the person liable therefor. The Commission 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."

SECTION 164. 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 Tax Commission Department of Revenue and Taxation shall issue a warrant under its hand and official seal, directing any duly authorized agent of the Commission 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."

SECTION 165. Item (24) of Section 12-35-550 is amended to read:

"(24) The gross proceeds of sales of motor vehicles, trailers, semitrailers and pole trailers of a type required to be registered and licensed sold to nonresidents for immediate transportation to and use in another state; provided, the purchaser shall furnish an affidavit to the seller who shall furnish a copy thereof to the South Carolina Tax Commission Department of Revenue and Taxation as to the state in which such vehicle will be registered and operated and the street, city and state address of the purchaser; provided, further, in order for the seller to claim the exemption, the affidavit must be filed with the sales and use tax return for the month in which the sale is made and the return must be filed within the period provided by statute; provided, further, that in addition to all other penalties and fines provided by law, any person who falsifies or conspires to falsify such affidavit or any seller who fails to furnish the Tax Commission Department of Revenue and Taxation with a copy of such affidavit in the manner prescribed above, shall be subject, in addition to the tax on such transaction, to a penalty to be assessed and collected by the South Carolina Tax Commission Department of Revenue and Taxation in the manner provided in this chapter in an amount not to exceed one thousand dollars and shall be guilty of a misdemeanor and upon conviction shall be fined not more than one thousand dollars or be imprisoned for not more than one year or both in the discretion of the court."

SECTION 166. Section 12-35-560 of the 1976 Code is amended to read:

"Section 12-35-560. Any person fifty years of age or over and any person who is totally and permanently disabled as defined by Section 12-37-250 shall not be required to pay sales tax on medicine and prosthetic devices sold by prescription.

The Tax Commission Department of Revenue and Taxation shall make such rules and regulations as may be necessary to carry out the provisions of this section."

SECTION 167. Section 12-35-600 of the 1976 Code is amended to read:

"Section 12-35-600. When the total tax for which any person may be liable under this article does not exceed one hundred dollars for any month, a quarterly return and remittance in lieu of the monthly returns may be made on or before the twentieth day of the month next succeeding the end of the quarter for which the tax is due, when specifically authorized by the Tax Commission Department of Revenue and Taxation and under such rules and regulations as may be prescribed."

SECTION 168. Section 12-35-810 of the 1976 Code is amended to read:

"Section 12-35-810. An excise tax is imposed on the storage, use or other consumption in this State of tangible personal property purchased at retail for storage, use or other consumption in this State, at the rate of four percent of the sales price of such property, regardless of whether the retailer is or is not engaged in business in this State.

Notwithstanding any other provision of law, a use tax at the rate of four percent of the value hereinafter prescribed is hereby levied upon the storage or use in this State of any motor vehicles, machines, machinery, tools, or other equipment, or other tangible personal property, brought, imported, or caused to be brought into this State for use in constructing, building, or repairing any building, highway, street, sidewalk, bridge, culvert, sewer or water system, drainage or dredging system, railway system, reservoir or dam, power plant, pipeline, transmission line, tower, dock, wharf, excavation, grading or other improvement or structure, or any part thereof. The owner, or if the property is leased, the lessee of any such motor vehicles, machines, machinery, tools or other equipment, or other tangible personal property, shall be liable to the tax provided herein, to be computed as prescribed below. The useful life of such motor vehicles, machines, machinery, tools, or other equipment, or other tangible personal property shall be determined by the Commission in accordance with the experience and practices of the building and construction trade. The use tax provided for herein shall be computed on the basis of such proportion of the original purchase price of such property as the duration of time of use in this State bears to the total useful life thereof. The tax herein provided shall become due immediately upon such property being brought into this State, and in the absence of satisfactory evidence as to the period of use intended in this State, it shall be presumed that the property will remain in this State for the remainder of its useful life. But the use in this State of any motor vehicles, machines, or machinery previously purchased at retail for use in another state and actually placed into substantial use in another state before being brought, imported or caused to be brought into this State by the owner thereof for use in constructing or repairing its own buildings, structures or other property, shall not be subject to the tax provided in this section. Provided, however, that should any other state levy a sale or use tax against the property of a person or company of this State engaged in the construction business without an allowance for the period of use of such property in such other state or without an allowance for the reasonable depreciation in value of the property so used in such other state, then the Commission, in its discretion, shall be authorized to levy the tax prescribed in this section against the property of a person or company of such other state engaged in the construction business when such property is brought into this State for use, storage or consumption. The tax shall be measured by the original purchase price of such property without regard to any proration for period of use, storage or consumption of such property in this State or for any depreciation in value of such property when brought into this State. Provided, however, that a sales or use tax legally due and paid to another state on such motor vehicles, machines, machinery, tools or other equipment brought, imported, or caused to be brought into this State for use in constructing, building, or repairing any building, highway, street, sidewalk, bridge, culvert, sewer or water system, drainage or dredging system, railway system, reservoir or dam, power plant, pipeline, transmission line, tower, dock, wharf, excavation, grading or other improvement or structure, or any part thereof shall be allowed as a credit in an amount not to exceed the tax due this State, but only if such other state grants substantially similar tax credits on tangible personal property purchased in South Carolina. If the amount of tax paid in another state is not equal to or greater than the amount of tax imposed by this article, the purchaser shall pay to the Tax Commission Department of Revenue and Taxation an amount sufficient to make the tax paid in the other state and this State equal to the amount imposed by this article.

All provisions of this chapter not directly in conflict with the provisions of this section shall be applicable with respect to the matters herein set forth. The use, storage, or consumption of such property when purchased for use in this State shall be subject to the full amount of use tax provided in this section regardless of the period of intended use in this State."

SECTION 169. Section 12-35-1160 of the 1976 Code is amended to read:

"Section 12-35-1160. Notwithstanding any other provision of law, the sales and use tax on sales of tangible personal property delivered to the purchaser in a state other than South Carolina may be transferred to the purchaser if the seller received from the purchaser a statement given under oath that the property was purchased for use, storage or consumption outside of South Carolina and that the property will not be returned for use, storage or consumption in South Carolina; provided, that the statement contains a description of the property, the date of sale, the amount of the purchase price, and the city and state of delivery. The original copy of the statement shall be attached to the sales and use tax return of the seller for the period in which the sale was made and a copy shall be retained by the seller. If any such property, for which a statement provided for by this section is received by the seller, is subsequently used, stored or consumed in this State the sales and use tax due on such property shall be the liability of the purchaser and, in addition, the South Carolina Tax Commission Department of Revenue and Taxation shall add a penalty in an amount equal to fifty per cent of the tax. The Tax Commission Department of Revenue and Taxation may forward a copy of any such statement to the Revenue Department of the state of delivery."

SECTION 170. Section 12-35-1400 of the 1976 Code is amended to read:

"Section 12-35-1400. Any person or officer or employee of any corporation or member or employee of any partnership who, with intent to evade any requirement of this chapter or any lawful requirement of the Tax Commission Department of Revenue and Taxation under this chapter, shall fail to pay any tax, make, sign or verify any return, supply any information required by or under such provisions, or fail to acquire necessary licenses required by such provisions, or who, with like intent shall make, render, sign or verify any false or fraudulent return or statement required by this chapter, or supply any false or fraudulent information required by this chapter, shall be liable to a penalty of five hundred dollars to be recovered by the Attorney General, in the name of the people, by action in any court of competent jurisdiction located in the county where such defendant resides and shall also be guilty of a misdemeanor and, upon conviction, shall be fined not to exceed five thousand dollars or be imprisoned not to exceed five years, or both, at the discretion of the court."

SECTION 171. Section 12-36-1370(G) of the 1976 Code is amended to read:

"(G) The South Carolina Department of Highways and Public Transportation and the Aeronautics Commission Department of Transportation may not issue a license or transfer of title without first procuring from the commission information showing that the excise tax has been collected. The Department of Wildlife and Marine Resources may not license any boat or register any motor without first procuring from the commission information showing that the excise tax has been collected."

SECTION 172. Section 12-36-1710(G) of the 1976 Code is amended to read:

(G) The South Carolina Department of Highways and Public Transportation and the Aeronautics Commission may not issue a license or transfer of title without first procuring from the commission information showing that the excise tax has been collected. The Department of Wildlife, and Marine Resources Marine and Natural Resources may not license any boat or register any motor without first procuring from the commission information showing that the excise tax has been collected."

SECTION 173. Items B(3), B(26), B(27) and B(29) of Section 12-37-220 of the 1976 Code are amended to read:

"(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 Highways and Public Transportation Public Safety 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 Tax Commission.

(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 Highways and Public Transportation Public Safety 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 Highways and Public Transportation Public Safety under the provisions of Section 56-3-1910, are exempt from state, county, and municipal taxes.

(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 Highways and Public Transportation Public Safety 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."

SECTION 174. Section 12-36-2120 of the 1976 Code is amended to read:

"Section 12-36-2120. Exempted from the taxes imposed by this chapter are the gross proceeds of sales, or sales price of:

(1) tangible personal property or receipts of any business which the State is prohibited from taxing by the Constitution or laws of the United States of America or by the Constitution or laws of this State;

(2) tangible personal property sold to the federal government;

(3) textbooks, magazines, and periodicals used as a part of a course of study in primary and secondary schools and institutions of higher learning, and all books, magazines, and periodicals sold to publicly supported state, county, or regional libraries which are open to the public without charge;

(4) livestock. `Livestock' is defined as domesticated animals customarily raised on South Carolina farms for use primarily as beasts of burden, or food, and certain mammals when raised for their pelts or fur. Animals such as dogs, cats, reptiles, fowls (except baby chicks and poults), and animals of a wild nature, are not considered livestock;

(5) feed used for the production and maintenance of poultry and livestock;

(6) insecticides, chemicals, fertilizers, soil conditioners, seeds, or seedlings, or nursery stock, used solely in the production for sale of farm, dairy, grove, vineyard, or garden products or in the cultivation of poultry or livestock feed;

(7) containers and labels used in:

(a) preparing agricultural, dairy, grove, or garden products for sale; or

(b) preparing turpentine gum, gum spirits of turpentine, and gum resin for sale. For purposes of this exemption, containers mean boxes, crates, bags, bagging, ties, barrels, and other containers;

(8) newsprint paper, newspapers, and religious publications, including the Holy Bible and the South Carolina Department of Agricultures The Market Bulletin;

(9) coal, or coke or other fuel sold to manufacturers, electric power companies, and transportation companies for:

(a) use or consumption in the production of by-products;

(b) the generation of heat or power used in manufacturing tangible personal property for sale. For purposes of this item, `manufacturer' or `manufacturing' includes the activities of a processor;

(c) the generation of electric power or energy for use in manufacturing tangible personal property for sale; or

(d) the generation of motive power for transportation. For the purposes of this exemption, `manufacturer' or `manufacturing' includes the activities of mining and quarrying;

(10)(a) meals or foodstuffs used in furnishing meals to school children, if the sales or use are within school buildings and are not for profit;

(b) meals or foodstuffs provided to elderly or disabled persons at home by nonprofit organizations that receive only charitable contributions in addition to sale proceeds from the meals;

(11)(a) toll charges for the transmission of voice or messages between telephone exchanges;

(b) charges for telegraph messages; and

(c) carrier access charges and customer access line charges established by the Federal Communications Commission or the South Carolina Public Service Commission;

(12) water sold by public utilities, if rates and charges are of the kind determined by the Public Service Commission, or water sold by nonprofit corporations organized pursuant to Sections 33-35-10 to 33-35-170;

(13) fuel, lubricants, and supplies for use or consumption aboard ships in intercoastal trade or foreign commerce. This exemption does not exempt or exclude from the tax the sale of materials and supplies used in fulfilling a contract for the painting, repair, or reconditioning of ships and other watercraft;

(14) wrapping paper, wrapping twine, paper bags, and containers, used incident to the sale and delivery of tangible personal property;

(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 Tax Commission Department of Revenue and Taxation as defined by the State Energy Office. Gasoline used in aircraft is not exempted by this item;

(16) farm machinery and their replacement parts and attachments, used in planting, cultivating or harvesting farm crops, including bulk coolers (farm dairy tanks) used in the production and preservation of milk on dairy farms, and machines used in the production of poultry and poultry products on poultry farms, when such products are sold in the original state of production or preparation for sale. This exemption does not include automobiles or trucks;

(17) machines used in manufacturing, processing, compounding, mining, or quarrying tangible personal property for sale. `Machines' include the parts of machines, attachments, and replacements used, or manufactured for use, on or in the operation of the machines and which are necessary to the operation of the machines and are customarily so used. This exemption does not include automobiles or trucks;

(18) fuel used exclusively to cure agricultural products;

(19) electricity used by manufacturers, miners, or quarriers to manufacture, mine, or quarry tangible personal property for sale. For purposes of this item, `manufacturer' or `manufacture' includes the activities of processors;

(20) railroad cars, locomotives, and their parts, monorail cars, and the engines or motors that propel them, and their parts;

(21) vessels and barges of more than fifty tons burden;

(22) materials necessary to assemble missiles to be used by the Armed Forces of the United States;

(23) farm, grove, vineyard, and garden products, if sold in the original state of production or preparation for sale, when sold by the producer or by members of the producers immediate family;

(24) supplies and machinery used by laundries, cleaning, dyeing, or pressing establishments in the direct performance of their primary function, but not sales of supplies and machinery used by coin-operated laundromats;

(25) motor vehicles (excluding trucks) or motorcycles, which are required to be licensed to be used on the highways, sold to a resident of another state, but who is located in South Carolina by reason of orders of the United States Armed Forces. This exemption is allowed only if, within ten days of the sale, the vendor is furnished a statement, from a commissioned officer of the Armed Forces of a higher rank than the purchaser, certifying that the buyer is a member of the Armed Forces on active duty, and a resident of another state;

(26) all supplies, technical equipment, machinery, and electricity sold to radio and television stations, and cable television systems, for use in producing, broadcasting, or distributing programs. For the purpose of this exemption, radio stations, television stations, and cable television systems are deemed to be manufacturers;

(27) all plants and animals sold to any publicly supported zoological park or garden or to any of its nonprofit support corporations;

(28) medicine and prosthetic devices sold by prescription; hypodermic needles, insulin, alcohol swabs, and blood sugar testing strips sold to diabetics under the authorization and direction of a physician; and dental prosthetic devices;

(29) Reserved;

(30) office supplies, or other commodities, and services resold by the Division of General Services of the State Budget and Control Board to departments and agencies of the state government, if the tax was paid on the divisions original purchase;

(31) vacation time sharing lease plans as provided by Chapter 32 of Title 27;

(32) natural and liquefied petroleum gas and electricity used exclusively in the production of poultry, livestock, swine, and milk;

(33) electricity, natural gas, fuel oil, kerosene, LP gas, coal, or any other combustible heating material or substance used for residential purposes. Individual sales of kerosene of twenty gallons or less by retailers are considered used for residential heating purposes;

(34) thirty-five percent of the gross proceeds of the sale of modular homes as defined in Section 31-17-20;

(35) motion picture film sold or rented to or by theaters;

(36) tangible personal property where the seller, by contract of sale, is obligated to deliver to the buyer, or to an agent or donee of the buyer, at a point outside this State or to deliver it to a carrier or to the mails for transportation to the buyer, or to an agent or donee of the buyer, at a point outside this State;

(37) petroleum asphalt products, commonly used in paving, purchased in this State, which are transported and consumed out of this State;

(38) hearing aids, as defined by Section 40-25-20(5);

(39) concession sales at a festival by an organization devoted exclusively to public or charitable purposes, if:

(a) all the net proceeds are used for those purposes;

(b) the festival is listed as a special event in the calendar of events provided by the South Carolina Department of Parks, Recreation and Tourism; and

(c) in advance of the festival, its organizers provide the commission, on a form it prescribes, information necessary to insure compliance with this item. For purposes of this item, a `festival' does not include a recognized state or county fair;

(40) containers and chassis, including all parts, components, and attachments, sold to international shipping lines which have a contractual relationship with the South Carolina State Ports Authority and which are used in the import or export of goods to and from this State. The exemption allowed by this item is effective for sales after June 30, 1982;

(41) items sold by organizations exempt under Section 12-37-220 A(3) and (4) and B(5), (6), (7), (8), (12), (16), (19), (22), and (24), if the net proceeds are used exclusively for exempt purposes and no benefit inures to any individual. An organization whose sales are exempted by this item is also exempt from the retail license tax provided in Article 5 of this chapter. The exemption allowed by this item is effective for sales after June 30, 1989;

(42) depreciable assets, used in the operation of a business, pursuant to the sale of the business. This exemption only applies when the entire business is sold by the owner of it, pursuant to a written contract and the purchaser continues operation of the business. The exemption allowed by this item is effective for sales after June 30, 1987.

(43) all supplies, technical equipment, machinery, and electricity sold to motion picture companies for use in filming or producing motion pictures. For the purposes of this item, `motion picture' means any audiovisual work with a series of related images either on film, tape, or other embodiment, where the images shown in succession impart an impression of motion together with accompanying sound, if any, which is produced, adapted, or altered for exploitation as entertainment, advertising, promotional, industrial, or educational media; and a `motion picture company' means a company generally engaged in the business of filming or producing motion pictures;

(44) electricity used to irrigate crops;

(45) gross proceeds from the sale of building materials, supplies, fixtures, and equipment for the construction, repair, or improvement of or that become a part of a self-contained enclosure or structure specifically designed, constructed, and used for the commercial housing of poultry or livestock.

(46) War memorials or monuments honoring units or contingents of the Armed Forces of the United States or of the National Guard, including United States military vessels, which memorials or monuments are affixed to public property;"

SECTION 175. Section 12-36-2660 of the 1976 Code is amended to read:

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

SECTION 176. 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 Tax Commission 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;

[For taxable years prior to January 1, 1993, (A)(8) reads as follows:]

(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; provided, that at the request of the Tax Commission Department of Revenue and Taxation the Department of Health and Environmental Control shall investigate the property of any manufacturer or company in the State to determine the portion of the property of the manufacturer or company that qualifies as a pollution control facility. Upon investigation of the property of the manufacturer or company the Department shall furnish the Commission with a detailed listing of the property of the manufacturer or company that qualifies as a pollution control facility. Provided, further, that when facilities or equipment are installed or constructed specifically to improve or maintain the quality of the air or abate noise inside an industrial plant, the Department of Labor, at the request of the Commission, shall conduct the necessary investigations and furnish the Commission with listings of property which qualify as air or noise pollution control facilities for the protection of the health and safety of employees at the industrial plant concerned;

[For taxable years beginning after December 31, 1992, (A)(8) reads as follows:]

(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 Tax Commission 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 shall furnish the commission 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 Tax Commission 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 Tax Commission 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 Tax Commission 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 Highways and Public Transportation Public Safety 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 Tax Commission 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 SS 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.

[For tax years beginning before 1993, (B)(16)(b) reads as follows:]

(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 sale to economically disadvantaged persons, but this exemption may not be claimed for more than two tax years on a single property.

[For tax years beginning after 1992, (B)(16)(b) reads as follows:]

(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 theatre 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 Highways and Public Transportation under the provisions of Article 16 of Chapter 3 of Title 56 Public Safety 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 Highways and Public Transportation under the provisions of Section 56-3-1910 Public Safety, 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 Highways and Public Transportation in accordance with the provisions of Sections 56-3-1150 and 56-3-1160 Public Safety, 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 Tax Commission 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 of the 1976 Code. 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."

SECTION 177. 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 Tax Commission 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."

SECTION 178. Section 12-37-450 of the 1976 Code is amended to read:

"Section 12-37-450. (A) The inventory of business establishments shall be exempt from property taxation as follows: for the 1985 tax year, seventeen percent; for the 1986 tax years, fifty percent; for the 1987 and subsequent tax years, one hundred percent. The exemption herein provided is conditional upon the appropriation by the State to the municipalities and counties for each year an amount equal to tax revenue not collected by reason of the exemption. If the appropriation for any year is less than the amount equal to the tax revenue not collected, the exemption shall be proportionately reduced in the manner provided in (C) below. The exemption provided in this section is not allowed if the return is received by the Commission after the date due or the tax due is received by the county or municipality after the date due.

(B) Counties and municipalities must be reimbursed for the revenue lost as a result of the business inventory tax exemption based on the 1987 tax year millage and 1987 tax year assessed value of inventories in the counties and municipalities.

(C) The South Carolina Tax Commission Department of Revenue and Taxation shall annually notify each county auditor of the fair market value of merchant's inventory in the manner provided by Section 12-37-1420, which must be assessed at a six percent ratio and entered on the tax duplicate. For the purpose of implementing the business inventory tax exemption provided in this section, the assessed value will then be credited by seventeen percent for taxable year 1985, by fifty percent for taxable year 1986, and by one hundred percent for taxable year 1987 and after 1987. If, for taxable years 1986 and 1987 the State does not reimburse the counties and municipalities for the full amount of the revenue lost because of the applicable exemption, the counties and municipalities shall credit the percentage reimbursed to the merchant's account and bill the remainder to the merchant.

(D) Notwithstanding any other provision of law, business inventory exempted from property taxation in the manner provided in this section is considered taxable property in an amount equal to the 1987 tax year assessed valuation for purposes of bonded indebtedness pursuant to Sections 14 and 15 of Article X of the Constitution of this State and for purposes of computing the `index of taxpaying ability' pursuant to item (3) of Section 59-20-20."

SECTION 179. 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 Tax Commission Department of Revenue and Taxation for purposes of assessment for property taxation, must be determined by the commission department from property tax returns submitted by the taxpayers to the commission 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 commission 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 commission department of property for assessment for property taxation must make the return to the commission 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 commission 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 Tax Commission 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."

SECTION 180. Section 12-37-975 of the 1976 Code is amended to read:

"Section 12-37-975. The Tax Commission 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 Commission department. The Commission 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."

SECTION 181. 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 Tax Commission Department of Revenue and Taxation and all such claims shall be accompanied by a certification of the warehouseman as to the percentage used."

SECTION 182. Section 12-37-1130 of the 1976 Code is amended to read:

"Section 12-37-1130. If any person shall willfully deliver any statement to the South Carolina Tax Commission 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."

SECTION 183. Section 12-37-1410 of the 1976 Code is amended to read:

"Section 12-37-1410. The South Carolina Tax Commission 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."

SECTION 184. Section 12-37-1420 of the 1976 Code is amended to read:

"Section 12-37-1420. The Tax Commission 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."

SECTION 185. 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 Tax Commission Department of Revenue and Taxation, under oath, on forms prescribed by the Commission. 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 Tax Commission Department of Revenue and Taxation may require that shall accurately detail all real and personal property of the company within and without this State."

SECTION 186. 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 interset 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 Tax Commission Department of Revenue and Taxation."

SECTION 187. Section 12-37-2410 of the 1976 Code is amended to read:

"Section 12-37-2410. As used in this article:

(a) `Aircraft' means any contrivance, used or designed for navigation or flight through the air.

(b) `Airline company' means any person who undertakes, directly or indirectly, to engage in the regularly scheduled transportation by aircraft of persons or property for hire in interstate, intrastate or international transportation.

(c) `Operated' or `operation' means landings or takeoffs of aircraft by any airline company as defined herein.

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

(e) `Person' means any individual, corporation, firm, partnership, company or association, and includes a guardian, trustee, executor, administrator, receiver, conservator or any person acting in a fiduciary capacity therefor.

(f) `Plane hours' means and includes for each type of model of aircraft all hours in flight and all hours on the ground."

SECTION 188. 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 South Carolina Department of Highways and Public Transportation 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 South Carolina Department of Highways and Public Transportation. 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 Tax Commission 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."

SECTION 189. 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 South Carolina Department of Highways and Public Transportation Public Safety 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 South Carolina Department of Highways and Public Transportation Public Safety. 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 Tax Commission 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."

SECTION 190. Section 12-37-2660 of the 1976 Code is amended to read:

"Section 12-37-2660. The Department of Highways and Public Transportation Public Safety 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."

SECTION 191. 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 Highways and Public Transportation Public Safety 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."

SECTION 192. 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 Tax Commission 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 Tax Commission Department of Revenue and Taxation and the Commission department may increase, decrease or affirm the value so determined."

SECTION 193. Section 12-37-2700 of the 1976 Code is amended to read:

"Section 12-37-2700. The 1981 tax year for motor vehicles required to be licensed by Section 56-3-110 of the 1976 Code shall begin with the license renewals due on and after January 1, 1981. Notwithstanding the provisions of Section 12-37-2610 for the tax year 1981 only the tax that would, under provisions of this article, be paid between January 1 and August 31 shall be due and payable not later than September 30, 1981. The Department of Highways and Public Transportation Public Safety shall not require the receipt as a condition of issuing the license for such a period. Failure to pay the tax on or before the date herein prescribed shall cause the revocation of the license. The revocation shall be by the department upon notice by the county treasurer that the tax was not paid."

SECTION 194. 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 Highways and Public Transportation Public Safety. 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 cancelled 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 Highways and Public Transportation Public Safety. Upon receipt thereof, the Department shall cancel the license plate and registration certificate and may not reissue the same."

SECTION 195. 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 South Carolina Department of Highways and Public Transportation Public Safety to a motor vehicle between September 4, 1984, and April 29, l985. In the event an issued and unassigned license plate or registration certificate was lost, destroyed, or delivered to the South Carolina Department of Highways and Public Transportation Public Safety, 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 South Carolina Department of Highways and Public Transportation Public Safety 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."

SECTION 196. 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 Tax Commission 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."

SECTION 197. The first paragraph in Section 12-43-220(b) of the 1976 Code is amended to read:

"(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 Highway Department Department of Public Safety 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."

SECTION 198. Section 12-43-210 of the 1976 Code is amended to read:

"Section 12-43-210. [Effective for taxable years prior to 1989] All property shall be uniformly and equitably assessed throughout the State. The South Carolina Tax Commission (commission) Department of Revenue and Taxation (department) shall promulgate rules and regulations to insure such equalization which shall be adhered to by all assessing officials in the State.

[Effective for taxable years beginning after 1988]

(A) All property must be assessed uniformly and equitably throughout the State. The South Carolina Tax Commission Department of Revenue and Taxation shall promulgate regulations to insure 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."

SECTION 199. 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 Highway Department 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. 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 commission 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 commission.

(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 Commission 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 `48commercial fishing boats' shall mean boats licensed by the Department of Wildlife and Marine Resources Natural Resources Enforcement Division of the Department of Wildlife, Marine and Natural Resources pursuant to Article 3, Chapter 15 of Title 50 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 Commission shall be taxed on an assessment equal to nine and one-half percent of the fair market value of such property. The commission 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 Tax Commission 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."

SECTION 200. Section 12-43-280 of the 1976 Code is amended to read:

"Section 12-43-280. (A) Upon completion of an equalization and reassessment program as required by this article, the total ad valorem tax, for any county, school district, municipality, or any other political subdivision, may not exceed the total ad valorem tax of the county, school district, municipality, or any other political subdivision for the year immediately prior to completion by more than one percent, if the increase in total taxes was caused by the equalization and reassessment provided by this article. This does not prohibit an increase in the total ad valorem tax as a result of the assessments added for property or improvements not previously taxed, for new construction, or for renovation of existing structures taking place during the reassessment period.

(B) The Tax Commission 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 Commission 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."

SECTION 201. 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 Tax Commission 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, South Carolina Department of Highways and Public Transportation Public Safety 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 Commission 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 Commission shall prescribe a standard reassessment form designed to contain the information required in subsection (A) in a manner that may be understood easily."

SECTION 202. Section 12-43-305 of the 1976 Code is amended to read:

"Section 12-43-305. 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 Tax Commission Department of Revenue and Taxation shall notify the auditor of the property under the jurisdiction of the commission 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. After final review of the appeal, if the valuation is greater than the value of the assessment set by the assessing official in accordance with this section, an assessment must be made and entered based on the difference between the value of the assessment determined by this section and the value settled by the appeal. If the valuation is less than that set as provided in this section, the assessment of the current year must be reduced by the cumulative difference between the assessment as entered and that determined by final review. The tax paid on the difference between the assessment as entered and that determined after final review must be refunded together with interest at the rate of one percent a month on the amount of the overpayment. Interest at the rate of one percent must be added for each month the tax was unpaid because of the appeal and collected in the same manner as the tax."

SECTION 203. 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 Tax Commission 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."

SECTION 204. 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 Tax Commission 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."

SECTION 205. Section 12-45-70 of the 1976 Code is amended to read:

"Section 12-45-70. All taxes are due and payable between the thirtieth day of September and the fifteenth day of January after their assessment in each year. The several county treasurers under the direction and supervision of the Comptroller General shall collect the taxes in the manner prescribed by law and give receipts therefor to the persons paying them. In the receipts and tax notices the real estate paid on must be briefly described including tax map number and an identifiable description and the value and a description of the personal property paid on must be stated, together with the time the taxes are paid, the amount paid, and the township where the property is located.

The treasurer, tax collector, or other official charged with the collection of ad valorem property taxes in each county may delegate the collection of the property 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 12-37-2650, shall contain the name and office of the treasurer or tax collector of the county and shall 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 South Carolina Department of Highways and Public Transportation Public Safety. 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."

SECTION 206. 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 Tax Commission 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."

SECTION 207. 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 Tax Commission 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 per cent 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."

SECTION 208. 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 Tax Commission 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."

SECTION 209. 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 Highways and Public Transportation Public Safety 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 South Carolina Highways and Public Transportation Department Department of Public Safety:

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:'"

SECTION 210. The last paragraph in 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 South Carolina Department of Highways and Public Transportation Public Safety 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."

SECTION 211. Items (B)(7) and (B)(11) of Section 12-54-240 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 Highways and Public Transportation Public Safety to effect the purposes of Section 14-7-130.

(11) disclosure of information contained on any return to the South Carolina Employment Security Commission, South Carolina Department of Highways and Public Transportation Public Safety, or to the Department of the Treasury, Alcohol, Tobacco and Firearms Division."

SECTION 212. 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 Tax Commission Department of Revenue and Taxation to have been issued and filed in error, the clerk of court, upon notification by the Tax Commission Department of Revenue and Taxation, must remove the warrant from its book."

SECTION 213. 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 Tax Commission Department of Revenue and Taxation, are hereby imposed or conferred upon the Commission, 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 Commission, are hereby imposed or conferred upon the Commission, or its duly authorized representatives. The Commission, 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."

SECTION 214. Section 12-53-210 of the 1976 Code is amended to read:

"Section 12-53-210. If the South Carolina Tax Commission 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 Tax Commission 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 Commission 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 Commission, the Commission 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."

SECTION 215. 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 Tax Commission Department of Revenue and Taxation, within such time as may be fixed by regulations prescribed by the Commission, 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 Commission 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."

SECTION 216. 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' means the South Carolina Tax Commission Department of Revenue and Taxation."

SECTION 217. 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 Tax Commission 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."

SECTION 218. Section 12-54-240(B)(12) of the 1976 Code is amended to read:
(B) (12) disclosure of whether a resident or nonresident tax return was filed by any particular taxpayer to the South Carolina Wildlife and Marine Resources Department of Wildlife, Marine and Natural Resources.

SECTION 219. Section 12-54-250 of the 1976 Code is amended to read:

"Section 12-54-250. (A) The South Carolina Tax Commission 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 commission 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 commission, 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 commission 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 commission by rule may prescribe alternative periodic filing and payment dates later than the dates otherwise provided by law for any taxes collected by the commission 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 commission 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."

SECTION 220. 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 commission.

(2) `Commission' means the South Carolina Tax Commission 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 commission may collect delinquent taxes by means of a setoff procedure as provided in this section.

(C) The commission 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 commission, 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 commission. The commission shall promptly notify the delinquent taxpayer of the payment. Remitting of the payment to the commission terminates the Comptroller General's responsibilities under this section, except as otherwise provided by law. The commission's notice to the taxpayer must:

(1) be in writing;

(2) specify the amount paid to the commission;

(3) state the total amount the commission determines to be due from the taxpayer;

(4) specify the name, address, and telephone number of an employee of the commission whom the taxpayer can contact to discuss the delinquent tax liability.

(E) Reviews of setoffs are with the commission and information furnished by the commission to the Comptroller General is considered correct and reliable for use by the Comptroller General in applying the setoff procedure."

SECTION 221. Section 12-54-420 of the 1976 Code is amended to read:

"Section 12-54-420. As used in this article:

(1) `Claimant agency' means a state agency, board, committee, commission, public institution of higher learning, political subdivision, and the Internal Revenue Service. It also includes a private institution of higher learning for the purpose of collecting debts related to default on authorized educational loans made pursuant to Chapter 111, 113, or 115 of Title 59.

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

(3) `Debtor' means any individual having a delinquent debt or account with any claimant agency which has not been adjusted, satisfied, or set aside by court order, or discharged in bankruptcy.

(4) `Delinquent debt' means any liquidated sum due and owing any claimant agency, including court costs, fines, penalties, and interest which have accrued through contract, subrogation, tort, operation of law, or any other legal theory regardless of whether there is an outstanding judgment for that sum which is legally collectible and for which a collection effort has been or is being made.

(5) `Refund' means any individual or corporate South Carolina income tax refund payable. This term also includes any refund belonging to a debtor resulting from the filing of a joint income tax return. Section 12-54-430.

(A) The collection remedy under this article is in addition to any other remedy available by law.

(B) Claimant agencies may submit for collection under the procedure established by this article all delinquent debts which they are owed.

(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 commission 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 commission 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 commission for collection of a delinquent debt."

SECTION 222. Section 12-54-720 of the 1976 Code is amended to read:

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

SECTION 223. Sections 12-27-1260, 12-27-1270, 12-27-1280, 12-27-1295, 12-27-1300, and 12-27-1310 are repealed.

SECTION 224. Chapter 1, Title 13 of the 1976 Code is amended to read:

Section 13-1-10. Notwithstanding any other provision of law, the South Carolina Department of Social Services and the South Carolina Department of Health and Environmental Control, or any other State agency, are hereby authorized to enter into written agreements with any other State agency or interagency council, whether created by statute or executive order, to insure that the purposes and function of comprehensive development programs can be more effectively and efficiently implemented.

Provided, however, that no agency shall commit any funds by contract unless previously appropriated by the General Assembly. Provided, that any State agency which is created by executive order, and exercising the provisions of this section, shall contain at least four members of the legislature on its governing board, two of whom shall be selected from the membership of the Senate by the President of that body and two of whom shall be selected from the membership of the House of Representatives by the Speaker of that body. (A) The Department of Commerce and Economic Development is established as an administrative agency of state government which is comprised of a Division of State Development, a Division of Savannah Valley Development, a Division of Research, and an Advisory Coordinating Council for Economic Development. Each division of the Department of Commerce and Economic Development shall have such functions and powers as provided for by law.

(B) All functions, powers, and duties provided by law to the State Development Board, the Savannah Valley Authority, the South Carolina Research Authority, and the Coordinating Council for Economic Development, its officers or agencies, are hereby transferred to the Department of Commerce and Economic Development. All records, property, personnel, and unexpended appropriations shall be transferred to the control of the Department of Commerce and Economic Development. All rules, regulations, standards, orders, or other actions of these entities shall remain in effect unless specifically changed or voided by the department in accordance with the Administrative Procedures Act.

Section 13-1-20. The Department of Commerce and Economic Development shall conduct an adequate statewide program for the stimulation of economic activity to develop the potentialities of the State; manage the business and affairs of the Savannah Valley Development; enhance the research capabilities of the state's public and private universities; establish a continuing forum to foster greater dialogue throughout the research community within the State; promote the development of high technology industries and research facilities in the State; and enhance the economic growth and development of the State through strategic planning and coordinating activities.

Section 13-1-30. (A) The Department of Commerce and Economic Development shall be headed by a secretary, who shall be appointed by the Governor upon the advice and consent of the Senate. The secretary shall be vested with the duty and authority to oversee, manage, and control the operation, administration, and organization of the department subject only to the laws of this state and the United States.

(B) No person may be appointed as Secretary of the Department of Commerce and Economic Development if that person, a member of his immediate family, or an entity or business in which he has majority control has contributed after July 1, 1993, individually or in combination, more than a total of one thousand dollars to the most recent campaign of the Governor who will act as his appointing authority.

(C) The Secretary of the Department of Commerce and Economic Development may appoint a deputy secretary for each division of the department. Each deputy secretary shall serve at the pleasure of the secretary and shall be responsible to the secretary for the operation of the programs outlined by the secretary.

Section 13-1-40. At the discretion of the Secretary of the Department of Commerce and Economic Development an advisory council or councils may be appointed to advise with respect to each broad function which may be the responsibility of the secretary. Each advisory council shall consist of a group of not more than nine members, consisting of state and local governmental officials and of private individuals of outstanding ability in fields of enterprise related to the particular function with respect to which its advice is desired. The members shall receive no salary or per diem but may be compensated for all actual expenses incurred in the performance of their duties. The members shall serve for terms to be established by the secretary and may be removed at the pleasure of the secretary. Governmental officials shall serve on such councils for a period of one year and may be reappointed for successive terms by the secretary; provided, that their terms shall end with the termination of their office as officials.

Section 13-1-50. The Department of Commerce and Economic Development must be audited annually at the department's expense by the State Auditor or, upon his approval, may execute contracts with an independent certified public accounting firm. The department must make an annual report to the State Budget and Control Board and the General Assembly on its programs and operations.

Section 13-1-60. If a term or provision of a section of this chapter is found to be illegal or unenforceable, the remainder of this chapter nonetheless remains in full force and effect and the illegal or unenforceable term or provision is deleted and severed from this chapter."

SECTION 225. Chapter 1, Title 13 of the 1976 Code is amended by adding:

Section 13-1-310. The following terms, when used in this article, shall have the following meanings unless the context clearly requires otherwise:

(1) `Agency' means any State officer, department, board, commission, committee, institution, bureau, division or other person or functional group that is authorized to exercise or that does exercise any executive or administrative function of government in the State; when the term `local agency' is used, it shall be construed to mean local political subdivisions of the State; when the term `federal agency' is used, it shall be construed to mean any agency of the government of the United States of America;

(2) `Deputy secretary' means the Deputy Secretary for the Division of State Development;

(3) `Division' means the Division of State Development;

(4) `Secretary' means the Secretary of the Department of Commerce and Economic Development; and

(5) `State' means the State of South Carolina.

Section 13-1-320. The objectives of the division are to:

(1) conserve, restore, and develop the natural and physical, the human and social, and the economic and productive resources of the State;

(2) promote coordination of the functions and activities of state agencies and act as the official state liaison office between the state, federal, and local planning, research, and development agencies;

(3) promote a system of transportation for the State through development and expansion of the highway, railroad, port, waterway, and airport systems;

(4) promote and correlate state and local activity in planning public works projects;

(5) promote public interest in the development of the State through cooperation with public agencies, private enterprises, and charitable and social institutions;

(6) promote and encourage industrial development, private business and commercial enterprise, agricultural production, transportation, and the utilization and investment of capital within the State;

(7) assist the development of existing state and interstate trade, commerce, and markets for South Carolina goods and in the removal of barriers to the industrial, commercial, and agricultural development of the State;

(8) assist in ensuring stability in employment, increase the opportunities for employment of the citizens of the State, and devise ways and means to raise the living standards of the people of the State;

(9) advance the general welfare of the people.

Section 13-1-330. The division shall consist of a bureau of research, a bureau of planning, a bureau of development and such other bureaus as the secretary may establish. Each bureau may be headed by a bureau chief selected on the basis of his technical and administrative qualifications and experience to perform the duties required by his position. The chief for the bureau of research shall be a person thoroughly familiar with the principles of, and experienced in, the methods and techniques of research and economics. The chief for the bureau of planning shall be an industrial engineer experienced in that type of work. The chief for the bureau of development shall be a person thoroughly familiar with the principles of, and experienced in, the methods and techniques of developing a program of advertising and salesmanship.

Section 13-1-340. The secretary is vested with duties, powers, and responsibilities involved in accomplishing the division's objectives outlined in this article within the appropriations provided by the General Assembly. The secretary may:

(1) advise and make recommendations to the Governor and the General Assembly on matters concerning the division's objectives;

(2) cooperate with the operating agencies of the State in the development of plans;

(3) have access to the records and studies of each state agency pertaining to the division's objectives;

(4) conduct studies on his own initiative pertaining to the division's objectives and others at the request of the Governor, the General Assembly, or state or local agencies;

(5) make special studies on area problems or specific subjects, establish local agencies, and furnish staff or financial aid;

(6) stimulate and encourage local, state, and federal governmental agencies with similar and related objectives and purposes and cooperate with local, regional, and federal planning and development programs;

(7) publish and distribute the division's findings through written reports, brochures, magazine and newspaper articles, and other appropriate forms and use the radio, periodicals, and other recognized forms of advertising, personal interviews, exhibits, and displays in order that governmental agencies, corporations, and individual citizens may become acquainted with the development program of the State;

(8) advertise the advantages of the State for industrial, agricultural, and commercial development by paid publicity;

(9) provide information to and make contact with private business enterprises and local, state, and federal governmental agencies to acquaint them with industrial, agricultural, and commercial opportunities in the State and encourage the establishment of new or the expansion of existing industries and enterprises;

(10) provide advice upon request by local, state, and federal agencies, private citizens, and business and commercial enterprises upon matters of economic development, industrial and business expansion, and agricultural activity upon which his knowledge, sources of information, and findings and decisions qualify him to speak;

(11) accept gifts, grants, funds, and property to accomplish the division's objectives, administer and disburse gifts, grants, and funds, and dispose of property to counties, municipalities, and local agencies performing a public service or function which may disburse the gifts, grants, and funds or make the property available to eligible participants in a program established to perform and implement the public service or function subject to the approval of the Budget and Control Board.

Section 13-1-350. The former State Planning Board, State Board of Housing, Building Council of South Carolina, South Carolina Commerce Development Board, South Carolina Intra-Coastal Waterway Commission, South Carolina Board for Promotion of External Trade, and Natural Resources Commission and their successor the State Development Board having been abolished, the secretary shall have the following additional duties formerly imposed on such boards, commissions and councils:

(1) (State Planning Board)

(a) to confer and cooperate with the executive, legislative and planning authorities of the United States and of neighboring states and of subdivisions thereof;

(b) to promote interest in the understanding of the problems of State planning; and

(c) to cooperate with the United States and any of its agencies in the planning, conservation, utilization and development of State resources and in the planning of its public works programs and to act, when so designated, as an agency of the United States, or of any agency thereof;

(2) (State Board of Housing) to perform the duties imposed upon him under Title 31 of this Code;

(3) (Building Council of South Carolina) to promulgate and recommend to the General Assembly of the State a building code for adoption;

(4) (Commerce Development Board)

(a) to purchase, hold, use, lease, mortgage, sell, transfer, convey, assign, pledge or otherwise to acquire, encumber or dispose of any property, real, personal or mixed, or any estate or interest therein, including, but without limiting the foregoing, stock in any corporation;

(b) to employ attorneys upon such reasonable basis of compensation as may be agreed upon, or as he may determine, commensurate with the services rendered or to be rendered to the end that no excessive or unreasonable fees or compensation shall be allowed;

(c) to build, acquire, construct and maintain power houses and any and all structures, ways and means necessary, useful or customarily used and employed in the construction of highways, in the construction and operation of railroads and in the manufacture, generation and distribution of electricity and any and all other kinds of power, including power transmission lines, poles, telephone and telegraph lines, substations, transformers and generally all things used or useful in the manufacture, distribution and purchase of power and electricity; provided, that electric current produced shall be used by the secretary and that none of it shall be sold;

(d) to acquire or to build, construct, equip, maintain and operate one or more railroads with any motive power, one or more highways or other methods, means or ways of commerce or transportation or of communication, telegraph or telephone lines, electric lines, pipe lines, commissaries, houses, camps, lakes, fills, dams, reservoirs, ditches, drains, roads, tunnels, culverts, bridges, conduits, shops and depots and equipment; provided, that telegraph or telephone lines shall be used by the secretary and that no telegraph or telephone service shall be sold to the general public;

(e) to engage in the business of a common carrier of freight or passengers for hire;

(f) to build, construct, equip, maintain and operate, or cause the same to be done, a railroad or a highway connecting the existing lines of railroad at Walhalla, South Carolina, and at or near Maryville, Tennessee, or as near to such points as practicable and to do every act and thing necessary or proper to accomplish that result and to secure improvement of such existing lines connecting the same with the Atlantic seaboard;

(g) to transport goods, freight, mail, passengers and intelligence for hire and to fix and collect proper charges therefor;

(h) to construct or establish parks or playgrounds for the use, benefit, recreation and amusement of the people of this State under such rules and regulations and subject to such charges as it may establish, determine or fix, with all necessary or proper appurtenances, roadways, lakes, reservoirs, pipe lines, wires, buildings or other structures and equipment which it may from time to time deem desirable;

(i) to take such steps as may be proper to prevent and control soil erosion and floods in the areas served by it;

(j) to cooperate with the United States to promote the national defense;

(k) to develop and increase commerce, intrastate, interstate and foreign, by shortening and improving existing routes, by constructing new routes and facilities and by equipping, maintaining and operating or leasing the same, or causing it to be done, by procuring or endeavoring to procure a reduction in freight, passenger, power, light, water, telegraph and telephone rates and tolls and by any other means or method which shall tend so to do and securing to the people of this State the annual saving of large sums and an improvement in their living conditions and general welfare;

(l) to cooperate with the health authorities in the areas served by it to the end that the public health may be improved and disease and suffering reduced;

(m) to fix, alter, charge and collect tolls, freight and other charges for the use of the division's facilities or for the services rendered by or for any commodities furnished by it, at rates to be determined by the secretary, such rates to be at least sufficient to provide for payment of all expenses of the secretary under this paragraph (4) of this section, the conservation, maintenance and operation of its facilities and properties, the payment of principal and interest on its notes, bonds and other evidences of indebtedness or obligation and to fulfill the terms and provisions of any agreements made with the purchasers or holders of any of the division's notes, bonds or other evidences of indebtedness or obligation;

(n) to have the power of eminent domain;

(o) to acquire by purchase, gift, condemnation or in any other manner any lands, waters, water rights, riparian rights, flowage rights, rights of way, easements, licenses, franchises, engineering data, maps, construction plans or estimates or any other property of any kind, real, personal or mixed, necessary or useful in carrying out any of his powers;

(p) to borrow money, to make and issue negotiable notes, bonds and other evidences of indebtedness and to secure the payment of such obligations or any part thereof by mortgage, lien, pledge or deed of trust on any or all of the division's property, contracts, franchises or revenues and to make such agreements with the purchasers or holders of such notes, bonds or other evidences of indebtedness or with others in connection with any such notes, bonds or other evidences of indebtedness, whether issued or to be issued, as the secretary shall deem advisable and in general to provide for the security for such notes, bonds or other evidences of indebtedness and the rights of the holders thereof;

(q) to endorse or otherwise to guarantee the obligations of any corporation all of the voting stock of which the division may own or acquire;

(r) to mortgage, pledge, hypothecate or otherwise to encumber any or all of the division's property, real, personal or mixed, facilities or revenues as security for notes, bonds, evidences of indebtedness or other obligations;

(s) to borrow money from the United States or any corporation or agency created, designed or established by the United States;

(t) to exercise the powers and to do the things authorized by paragraph (4) of this section either by and with his own efforts and resources or to procure or to cause the same to be done by the United States or any agency or instrumentality thereof, by any one or more of the states affected or their political subdivisions, agencies or instrumentalities, by any private corporation, association or individual, contractor or otherwise or by the joint efforts of any or all of them or by cooperation with any or all of them, having in mind that the primary objective to be achieved is the construction, maintenance and operation of the railroad, highways, lines of communication and other facilities authorized by this paragraph, regardless of the particular method, manner or agency by or through which the same may be done, and to do any and all acts and things and to make any and all agreements or contracts necessary thereunto, including also the power to lease the whole or any part of the division's facilities or to contract or agree upon a particular method, manner or agency of or for the maintenance or operation of such facilities;

(u) to make, alter and repeal reasonable rules and regulations governing the use of the division's facilities and to fix and collect the charges, tolls, prices or rate of compensation it shall receive for the same, but nothing herein contained shall prevent the secretary, when in his opinion the public interest will best be served thereby and when the division's financial condition will permit, from allowing the use of its parks, places of amusement and recreation, roads, highways and the like, to be designated by the secretary from time to time, free of charge or at a merely nominal charge for the benefit of the people of this State;

(v) to sell or otherwise to dispose of any surplus property which the division may acquire and which the secretary may decide is not needed; and

(w) to have all additional powers, not inconsistent with this article, that are vested by law in common carriers of freight, passengers, electricity and intelligence for hire and in corporations generally;

(5) (South Carolina Intra-Coastal Waterway Commission) to perform the duties imposed upon it by Chapter 5 of Title 3 of this Code;

(6) (Board for Promotion of External Trade)

(a) to compile surveys showing the nature and extent of the natural resources and of the manufactured products and raw materials found or produced in the State which may move in domestic or foreign commerce; and

(b) to determine the areas throughout the world where commodities and products of this State may find advantageous markets and secure perfection of arrangements between citizens of this State and producers and consumers in other areas whereby there may be carried on greater interchange of commerce; and

(7) (Natural Resources Commission)

(a) to select a label, have it copyrighted and registered in the United States copyright office, which label shall in the judgment of the secretary be used to advertise the chemical and other contents of food products grown in South Carolina or to advertise other articles;

(b) to promulgate and register the conditions upon which such label may be used and fix the charges for such use; and

(c) to promulgate information furnished by the South Carolina Research Laboratories and other educational institutions and such other information as has bearing upon value of South Carolina products.

Section 13-1-360. Confidential information submitted to any agency as required by law shall not be published in any manner which will directly or indirectly reflect or damage the reputation or business activity of any individual or corporation concerned.

Section 13-1-370. Notwithstanding the provisions of Section 13-1-40, there is established the Advisory Committee of the Division of State Development (hereafter, in this section, the `advisory committee'). The advisory committee is comprised of twenty-four citizens of the State to be appointed by the Governor upon the advice and consent of the Senate. One member must be appointed from each of the following two-county areas:
1. Richland and Kershaw counties;
2. Spartanburg and Cherokee counties;
3. Laurens and Newberry counties;
4. Abbeville and Greenwood counties;
5. Berkeley and Charleston counties;
6. Oconee and Anderson counties;
7. Florence and Marion counties;
8. Greenville and Pickens counties;
9. Horry and Georgetown counties;
10. Union and York counties;
11. Lee and Darlington counties;
12. Marlboro and Dillon counties;
13. Chester and Fairfield counties;
14. Lancaster and Chesterfield counties;
15. Sumter and Calhoun counties;
16. Clarendon and Williamsburg counties;
17. Beaufort and Jasper counties;
18. Dorchester and Colleton counties;
19. Orangeburg and Bamberg counties;
20. Allendale and Hampton counties;
21. Aiken and Barnwell counties;
22. Lexington and Saluda counties;
23. Edgefield and McCormick counties.
The Governor shall appoint one member from the State at large who shall serve as chairman. The terms of the members are for a period of four years and until their successors are appointed and qualify. Terms for all members commence on July first of the year of appointment. Of the members initially appointed from the two-county areas, the Governor shall appoint one member from each of the following counties for a term of two years: Kershaw, Cherokee, Newberry, Greenwood, Charleston, Anderson, Marion, Pickens, Georgetown, York, Darlington, and Dillon, and the Governor shall appoint one member from each of the following counties for a term of four years: Fairfield, Chesterfield, Calhoun, Williamsburg, Jasper, Colleton, Bamberg, Hampton, Barnwell, Lexington, and McCormick. Upon the expiration of the initial terms of the members appointed from the two-county areas, the Governor shall rotate the appointment of these members between the counties in each of the two-county areas. The advisory committee may select other officers from its membership to serve for terms designated by it. Vacancies must be filled in the manner of the original appointments for the unexpired portions of the terms. The members of the advisory committee must be paid the usual mileage and subsistence as is provided by law for members of state boards, commissions, and committees. The advisory committee must meet four times a year, and may meet more often if the chairman considers it necessary or if ten members request the chairman to call a meeting, and the Secretary approves such additional meetings. The advisory committee may not meet at any location outside the boundaries of South Carolina. The advisory committee shall advise and consult with the secretary on the following matters:

(a) the condition of and prospects for economic development in the State--particularly in the rural areas;

(b) the fostering of a close working relationship between the primarily rural, or primarily agricultural, counties of the State and the counties which are primarily nonrural or nonagricultural;

(c) the identification of problems facing smaller rural counties and of solutions to those problems;

(d) having input to the secretary regarding industrial prospects throughout the State; and

(e) any other matter which the secretary considers necessary to assist the secretary, in the way of consultation or advice, in carrying out