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S.C. Code Ann. § 12-21-4120

Clarification and conference requests

Known as the Bingo Tax Act

The act spans §§ 12-21-3910 to 12-21-4320 (49 sections).

1996 Act No. 449, SECTION 1; 2002 Act No. 334, SECTION 16I, eff October 1, 2002; 2004 Act No. 172, SECTION 6, eff August 2, 2003.

An organization or a promoter seeking clarification on the play of or operation of a bingo game shall submit to the department's bingo regulatory section a written request seeking a determination as to whether or not a certain or specific action constitutes a violation. A conference may be requested upon the receipt of the clarification request. The department shall respond, in writing, to the party requesting the clarification, citing specific statutes which disqualify an action and, when applicable, citing actions that are authorized pursuant to the laws of this State. A response or any failure to respond is not grounds for estoppel nor does it grant any rights to the organization or promoter seeking a clarification. An organization or a promoter found in violation of the provisions of this article and assessed additional taxes, penalties, fines, or interest is entitled to a conference upon request.

Official source: South Carolina Legislature. Reproduced from public-domain South Carolina statutes; confirm against the official source for the current text. Not legal advice.