(D) The State Health and Human Services Finance Commission shall prepare emergency regulations to implement the Medically Indigent Assistance Fund on January 1, 1986, and shall submit permanent regulations to the General Assembly no later than January 1, 1986. The regulations may be revised on the basis of data gathered by the commission pursuant to subsection (A) of Section 44-6-170 and shall include, but not be limited to: (1) the method of administration, including the specific procedures and materials to be used statewide in determining eligibility for the fund. (a) In nonemergency cases, the patient shall submit the necessary documentation to his county of residence or its designee to determine eligibility prior to admission to the hospital. (b) In case of an emergency, the hospital shall admit the patient pursuant to Section 44-7-355. If a hospital determines that the patient could be eligible for coverage by the fund, it shall forward the necessary documentation along with the patient's bill and other supporting information to the patient's county of residence or its designee for processing. A county may request that all claims by its residents be submitted to the county or its designee for review prior to being forwarded to the commission for payment. If a county exercises its option to review claims, the reviews must be completed within fifteen days; (2) the population to be served including eligibility criteria based on family income and resources. Eligibility is determined on an episodic basis for a given spell of illness. Eligibility criteria must be uniform statewide and may include only those persons who meet the definition of medically indigent; (3) the health care services covered; (4) a prospective payment system, including a rate of reimbursement for covered services which is based on hospital costs rather than hospital charges; (5) cost containment measures. These include, but are not limited to, all the cost containment measures listed in subsection (B) of Section 44-6-140 except the second surgical opinion pilot study; (6) a process by which any payment, claim, or eligibility determination can be contested and appealed; (7) a method by which the fund is to be reimbursed. A person is required to reimburse the fund if that person or services to that person are determined to be ineligible for coverage by the fund after payment is made; and (8) a method for processing and paying claims. Payment from the fund may not occur until all other means of paying for or providing services have been exhausted. This includes Medicaid, Medicare, health insurance, employee benefit plans, or other persons or agencies required by law to provide medical care for the person. For eligible recipients whose gross family income is between one hundred percent and two hundred percent of the federal Community Service Administration guidelines, a sliding payment scale based on income and resources must be used. (E) Prior to January 1, 1986, the State Auditor shall develop and submit to the House Ways and Means Committee, Senate Finance Committee, and the State Budget and Control Board a plan for the audit of the 'Medically Indigent Fund' and in the plan establish estimated costs of the audit. All costs of the audit are borne by the fund. (F) Nothing in this section may be construed as relieving hospitals of their Hill-Burton obligation to provide unreimbursed medical care to indigent persons. Section 44-6-160. (A) By August first of each year, the commission shall compute and publish the annual target rate of increase for net inpatient charges for all general hospitals in the State. The target rate of increase will be established for a twelve-month period from October first through September thirtieth of the following year. Once established, the target rate of increase must not be amended during the year except as provided in subsection (B) of this section. The commission shall monitor the performance of the hospital industry to contain costs, specifically as evidenced by the annual rate of growth of net inpatient charges. If the commission determines that the annual rate of increase in net inpatient charges for the hospital industry has exceeded the target rate of increase established for that year, the commission shall appoint an expert panel for the purpose of analyzing the financial reports of each hospital whose net inpatient charges exceeded the target rate of increase. The panel's review shall take into consideration service volume, intensity of care, and new services or facilities. The panel shall consist of at least three members who have broad experience, training, and education in the field of health economics or health care finance. The panel shall report its findings and recommendations, including recommended penalties or sanctions, to the commission. The commission shall decide what, if any, penalty it will impose within three months of receiving all necessary data. (B) The commission may impose penalties or sanctions it considers appropriate. Penalties must be prospective. Financial penalties are limited to a reduction in a hospital's target rate of increase for the following year. Any reduction in a hospital's target rate of increase ~or the next year must not be greater than the amount the hospital exceeded the industry's target rate of increase for the previous year. Once a hospital is sanctioned, it must be reviewed annually until it succeeds in remaining below its target rate of increase. If a hospital exceeds its target rate of increase for three consecutive years, it may not receive any funds from the Medically Indigent Assistance Fund until the time as the commission determines. A hospital which is barred for receiving funds from the Medically Indigent Assistance Fund shall continue to pay the assessment provided for in Section 44-6-150. (C) No hospital may be penalized or sanctioned for exceeding the target rate of increase established for 1986. No hospital may be penalize or sanctioned for exceeding the target rate of increase established for any subsequent year until: (1) the programs contained in Section 44-6-14 (Medicaid) and the fund created in Section 44-6-15 have been implemented; and (2) the study of the state health care system required in subsection H of Section 19 of Part Il of the 1985-86 General Appropriation Act is completed and submitted to the General Assembly and the Governor. Section 44-6-170. (A) In order to develop a timely and meaningful data base for the medically indigent population and to assist the commission in its efforts to properly carry out its functions as provided by the South Carolina Medically Indigent Assistance Act, the Division of Research and Statistical Services of the State Budget and Control Board shall require the standardized reporting by hospitals of the following hospital specific information for the twelve-month period from October first through September thirtieth for each federal fiscal year, and the commission shall reimburse the division for the cost of the provision of these services. This information must be submitted by February first of the following year: (1) Total gross revenue, including: (a) Gross in-patient revenue; (b) Medicare gross revenue; (c) Medicaid gross revenue; and (d) South Carolina Medically Indigent Assistance Fund gross revenue; (2) Total deductions from gross revenue, including: (a) Medicare contractual allowances; (b) Medicaid contractual allowances; (c) Other contractual allowances; and (d) Bad debts; (3) Total direct costs of medical education (a) Reimbursed; and (b) Unreimbursed; (4) Total indirect costs of medical education (a) Reimbursed; and (b) Unreimbursed; (5) Total costs of care for medically indigent (a) Reimbursed; and (b) Unreimbursed; (6) Total admissions, including: (a) Medicare admissions; (b) Medicaid admissions; (c) South Carolina Medically Indigent Assistance Fund admissions; and (d) Other admissions; (7) Total patient days; (8) Average length of stay; (9) Total outpatient visits; (10) Extracts of the following medical record information: (a) Patient date of birth; (b) Patient number; (c) Patient sex; (d) Patient county of residence; (e) Patient zip code; (f) Patient race; (g) Date of admission; (h) Source of admission; (i) Type of admission; (j) Discharge date; (k) Principal and up to four other diagnoses; (l) Principal procedure and date; (m) Patient status at discharge; (n) Up to four other procedures; (o) Hospital identification number; (p) Principal source of payment; and (q) Total charges and components of those charges. In addition, the division shall collect data a recommended by the Health Care Planning and Oversight Committee pursuant to subsection (C) o this section and other data relative to the medically indigent population, including: demographic characteristics, economic status utilization of health care services, and fluctuations in the population over time. These requirements are promulgated by regulations accordance with the Administrative Procedures Act. (B) It is the intent of the South Carolina Medically Indigent Assistance Act and of regulations promulgated pursuant to it to protect the confidentiality of individual patient information and the proprietary information of hospitals. Only the data collected pursuant to the Health Care Planning and Oversight Committee recommendations as provided in this section may be collected analyzed, and released to the public as directed by that committee. All other hospital-specific information collected pursuant to subsection (A) of this section is confidential and must not be released to any other governmental agency or made public unless release is made of statistical information so that no individual hospital can be identified. However, if the hospital industry exceeds the target rate of increase for a given year, the commission shall have full access to hospital specific data on any hospital which exceeded the target rate of increase. All meetings of the expert panel and the commission concerning those hospitals which exceeded the target rate or increase are subject to the South Carolina Freedom of Information Act, as are the individual financial statements of the hospitals reviewed. (C) Because accurate, comparable data on the costs and usage of health care services is not currently available in South Carolina, it extremely difficult to make careful policy choices for future health care cost management strategies. Neither the public sector nor private sector purchasers of health care have available sufficient data to enable them to make informed choices among health care providers in the market place. The lack of a uniform system for the collection and analysis of data, and the lack of full participation by providers, purchasers, and payors has led to inadequate and unusable data. In order to remedy this problem, it is necessary to create a uniform system for the collection, analysis, and distribution of health care cost data. The purposes of this data system are to insure that data are available to make valid comparisons among providers of prices for services provided and to support ongoing analysis of the health care delivery system. Accordingly, after receiving the report from the task force created pursuant to subsection H of Section 19 of Part II of the 1985-86 General Appropriation Act, the Health Care Planning and Oversight Committee shall recommend to the division: (1) the data elements to be collected and analyzed. These elements may include, but are not limited to those already listed in subsection (A) of this section; (2) the format in which the data may be released to the public; and (3) the frequency with which the data should be collected and released on a routine basis. Section 44-6-180. (A) Patient records, received by counties, the commission, or other entities involved in the administration of the fund created pursuant to Section 44-6-150 are confidential. Patient records gathered pursuant to Section 44-6-170 are also confidential. This information must not be released or made public unless release is made of statistical information so that no individual person can be identified. Nothing in this subsection may be construed as limiting access to information needed by agencies involved with the administration of the fund, including utilization review and peer review committees. (B) Any person violating the provisions of this section is guilty of a misdemeanor and upon conviction must be fined not more than one thousand dollars or imprisoned not more than one year, or both. Section 44-6-190. The commission may promulgate regulations pursuant to the Administrative Procedures Act. Appeals from decisions by the commission must be as provided in the Administrative Procedures Act. Section 44-6-200. (A) Any person who commits a material falsification of information required to determine eligibility for the Medically Indigent Assistance Fund is guilty of a misdemeanor and upon conviction must be fined not more than five hundred dollars or imprisoned for not more than one year, or both. (B) Any general hospital which materially falsifies information to seek reimbursement from the Medically Indigent Assistance Fund is disqualified from participation in the fund for a period not to exceed two years and fined not more than five thousand dollars, or both. A hospital disqualified from participation in the fund shall continue to pay the assessment provided for in Section 44-6-150. (C) The penalties provided for in subsections (A) and (B) of this section are in addition to the provisions of Section 44-6-150 which require reimbursement to the fund if a person or services to a person are determined to be ineligible for coverage after payment is made." D. Chapter 7 of Title 44 of the 1976 Code is amended by adding: "Section 44-7-355. (A) No person, regardless of his ability to pay or county of residence, may be denied emergency care if a member of the admitting hospital's medical staff or, in the case of a transfer, a member of the accepting hospital's medical staff determines that the person is in need of emergency care. (B) For the purposes of this section, 'emergency care' means treatment which is usually and customarily available at the respective hospital and that must be provided immediately to sustain a person's life, to prevent serious permanent disfigurement, or loss or impairment of the function of a bodily member or organ, or to provide for the care of a woman in active labor if the hospital is so equipped and, if the hospital is not so equipped, to provide necessary treatment to allow the woman to travel to a more appropriate facility without undue risk of serious harm. (C) In addition to or in lieu of any action taken by the South Carolina Department of Health and Environmental Control affecting the license of any hospital, when it is established that any officer, employee, or member of the hospital medical staff has recklessly violated the provisions of this section, the department may require the hospital to pay a civil penalty of up to ten thousand dollars." E. The commission, with the cooperation of the State Department of Insurance, shall conduct a study of families who: (1) have an income over two hundred percent of the Community Service Administration guidelines; and (2) have medical expenses of such magnitude that full payment of medical bills is not possible. Based on the data gathered through this study, the commission shall analyze options for meeting this need, including a study of the need for comprehensive and catastrophic health insurance in the State. The commission shall report its findings and recommendations to the Health Care Planning and Oversight Committee no later than January 1, 1987. F. In cooperation with the Office of the Governor, the Division of Human Resource Management of the State Budget and Control Board shall conduct an in-depth study of the current methods of providing health care benefits to state employees and develop specific recommendations to the General Assembly as to how the purchase and delivery of the benefits can be modified to carry out the purposes of the South Carolina Medically Indigent Assistance Act. The study and recommendations must be presented to the Health Care Planning and Oversight Committee and the State Employees Study Committee of the General Assembly no later than January 1, 1986. The Budget and Control Board shall proceed to implement the recommendations of the study which do not require specific legislation or legislative approval. The study shall include, but is not limited to: (1) contracting for the provision of health services on a regionalized, as opposed to statewide, basis; (2) offering employees or recipients of health care benefits a choice of plans with varying levels of benefits, varying levels of deductions and copayments, and varying levels of choices of provider, but with a constant contribution by the State for each plan; (3) an incentive program which encourages wellness and prevention while discouraging utilization of health benefits in an excessive or inappropriate manner; (4) participation by other governmental entities in a state-sponsored plan as a means of enhancing the buying power of government with a concomitant diminution in costs; and (5) the mechanisms which must be established for mandatory reviews of both the extent and appropriateness of utilization and the adequacy of care delivered as a result of any plan or program. G. The Department of Insurance shall conduct an in-depth review of individual and group health plans available in South Carolina, except for the State Group Insurance Program, for the purpose of providing comprehensive information on the insured population of South Carolina. The report must be presented to the Health Care Planning and Oversight Committee and Insurance Law Study Committee of the General Assembly by January 1, 1986. The report shall include, but is not limited to: 1. descriptive information on the type of and extent to which plans utilize incentives that encourage wellness and incentives that discourage inappropriate or excessive utilization; 2. descriptive information on minimum benefits and conversion benefits; 3. descriptive data on the insured population, including an estimate of the size of the population and extent of coverage; 4. descriptive information relating occupation to the type of and extent of health insurance; and 5. descriptive information relating to maternity benefits for obstetric and hospital costs, including coverage for appraisal and care of newborns and emergency transportation costs. H. The Health Care Planning and Oversight Committee shall convene a task force composed of a fair representation of county and state governments, providers, payers, and consumers to study the development of a competitive model for the state health care system which shall include, but is not limited to, consideration of: (1) the elimination of statutes and regulations which add unnecessary costs to the delivery of health care; (2) the operation of the Certificate of Need program as it affects price competition among providers; (3) the development of alternative delivery systems, such as health maintenance organizations (HMO's) and preferred provider organizations (PPO's); (4) the promotion of competition in the purchase of insurance policies by consumers and businesses; (5) the promotion of consumer choice among providers on the basis of price through the collection, analysis, and release of provider specific and diagnosis specific data on the utilization and cost of health services. The task force shall recommend which data elements should be collected and shall recommend a format for release of the data. It is the goal of the task force to have data collection begin no later than October 1 1986; (6) cost containment in the health care system; and (7) health promotion and wellness programs. This task force must be created no later the ninety days after the effective date of the South Carolina Medically Indigent Assistance Act and shall report its recommendations to the Governor and General Assembly no later than May 1, 1986. I. The Health Care Planning and Oversight Committee shall receive timely reports from all agencies involved in the implementation of the South Carolina Medically Indigent Assistance Act and shall provide consultation and guidance necessary. The committee may adjust implementation or reporting dates if it determines an adjustment is necessary. In order to assist in the implementation of the South Carolina Medical Indigent Assistance Act, the committee may appoint a technical advisory committee to include, but not limited to, representatives of the hospital industry, physicians, insurance companies business, consumers, and counties. In order to monitor the effectiveness of the South Carolina Medically Indigent Assistance Act in reducing the cost shift to paying patients, the Health Care Planning and Oversight Committee shall report the following information on a hospital industry-wide basis to the General Assembly by March first of each year until 1990: (1) average hospital charge for each adjusted admission; (2) average hospital cost shift for each adjusted admission due to uncompensated indigent care; (3) average hospital cost shift for each adjusted admission due to bad debts; (4) average hospital cost shift for each adjusted admission due to contractual allowances; and (5) average hospital cost shift for each adjusted admission due to uncompensated costs for medical education. The committee shall also include any other information which relates to increases or decreases in average hospital charges for each adjusted admission. For the purposes of this subsection, an adjusted admission refers to an admission which has been weighted to account for the intensity of services provided. J. The Department of Social Services shall, within the funds available, expand the number of persons eligible for the Aid to Families with Dependent Children (AFDC) program and state Medicaid program by increasing the AFDC standard of need and by implementing the AFDC-Unemployed Parent option. K. In the event that all of the federal matching funds anticipated in the 1985-86 General Appropriation Act are not available, the State Budget and Control Board shall determine if sufficient federal funds are available to implement a prospective payment system for Medicaid hospital reimbursement, to implement the Unemployed Parent option of the Aid to Families With Dependent Children (AFDC) program, to raise the standard of need for the AFDC program and to provide Medicaid services to those families who would be eligible for the services if the AFDC standard of need was increased. If the Budget and Control Board determines that sufficient federal funds are not available to accomplish all of these tasks, then: (1) Sections 44-6-140, 44-6-150, 44-6-160, 44-6-190, and 44-6-200 and subsection (A) of Section 44-6-180 of the 1976 Code, and subsections I and J of this section, do not take effect; and (2) The Health Care Planning and Oversight Committee shall convene a representative committee to develop recommendations on a redesign of the indigent care program in the absence of sufficient federal funds. These recommendations must be submitted to the General Assembly in January, 19 at which time the General Assembly will determine the expenditure of the funds appropriated in the 1985-86 General Appropriation Act. L. The State Department of Education shall investigate the feasibility of increasing technical and financial support to school districts for further implementation of comprehensive health education requirements as established by the National Professional School Health Educators Organization or the Association for the Advancement of Health Education and report its findings to the Health Care Planning and Oversight Committee by January 1, 1986. M. Notwithstanding the provisions of subsection (B) of Section 44-6-140 of the 1976 Code, the State Health and Human Services Finance Commission shall establish the maximum allowable payment as soon a practicable after the beginning of the State' fiscal year. N. Notwithstanding the provisions of the South Carolina Medically Indigent Assistance Act, the Office of Cooperative Health Statistics of the Division of Research and Statistical Services of the State Budget and Control Board shall provide to the Health Care Planning and Oversight Committee a hospital specific list of the following information concerning the twelve-month periods ending October 1, 1985, and October 1, 1986: (1) average cost shift for bad debt and unreimbursed costs of indigent care per admission and (2) South Carolina Medically Indigent Assistance Fund gross revenue for 1985-86 period only. A representative from each hospital, for which the average cost shift for bad debt and unreimbursed costs of indigent care for the 1985-86 period is greater than or equal to the same cost shift for the 1984-85 period, shall appear at a public hearing to explain why the cost shift di not decrease. This hearing must be conducted by the Health Care Planning and Oversight Committee. SECTION 20 TO AMEND ARTICLE 31 OF CHAPTER 5 OF TITLE 56 OF THE 1976 CODE, AS AMENDED, RELATING TO MISCELLANEOUS TRAFFIC RULES, BY ADDING SECTION 56-5-3880 SO AS TO PROVIDE THAT THE DEPARTMENT OF HIGHWAYS AND PUBLIC TRANSPORTATION MAY CLOSE STATE HIGHWAYS, ROADWAYS, OR BRIDGES FOR THE PURPOSE OF ALLOWING MARATHONS OR OTHER RUNNING EVENTS WHEN THE RACE OR EVENT IS OPEN TO ALL PERSONS INCLUDING THE HANDICAPPED AND IF SAFETY MAY BE MAINTAINED AND TO PROVIDE IMMUNITY EXCEPT FOR GROSS NEGLIGENCE; AND TO REPEAL ACT 583 OF 1980 RELATING TO THE ANNUAL COOPER RIVER BRIDGE RACE. A. Article 31 of Chapter 5 of Title 56 of the 1976 Code is amended by adding: "Section 56-5-3880. The South Carolina Department of Highways and Public Transportation may close state highways, roadways, or bridges for the purpose of allowing marathons or other running events when the race or event is open to all persons including the handicapped if in the opinion of the district engineer the race or event may be conducted in a safe manner. The department, the city, the county, the organization, and the sponsors of the race or event are immune from liability except for gross negligence from incidence arising from participation in or association with the race or event." B. Act 583 of 1980 is repealed. SECTION 21 TO AMEND SECTION 11-11-310, AS AMENDED, OF THE 1976 CODE, RELATING TO A RESERVE FUND AND LIMITATIONS ON ANNUAL APPROPRIATIONS, SO AS TO, AMONG OTHER THINGS, DELETE PROVISIONS PROHIBITING THE BUDGET AND CONTROL BOARD FROM EXCEEDING A CERTAIN PERCENTAGE OF ANNUAL REVENUE ESTIMATES IN MAKING THE PROPOSED BUDGET AND PROHIBITING THE GENERAL ASSEMBLY FROM APPROVING A BUDGET IN EXCESS OF A CERTAIN PERCENTAGE OF ANNUAL REVENUE ESTIMATES, PROVIDE THAT THE BUDGET AND CONTROL BOARD SHALL PROVIDE FOR A GENERAL FUND RESERVE, CHANGE THE REQUIRED PERCENTAGE FROM FIVE TO FOUR PERCENT REGARDING THE AMOUNT IN THE GENERAL FUN RESERVE, AND TO DELETE PROVISIONS RELATING TO, AMONG OTHER THINGS, THE REQUIREMENT THAT THE BUDGET AND CONTROL BOARD, WAYS AND MEANS COMMITTEE, AND SENATE FINANCE COMMITTEE EACH YEAR MAKE AND ADOPT THE ANNUAL OFFICIAL REVENUE ESTIMATES. A. The third and fourth paragraphs of Section 11-11-310 of the 1976 Code are amended to read: "The Budget and Control Board shall provide for c General Fund Reserve. Funds accumulating in excess of the annual operating expenditures shall be transferred to the General Fund Reserve and the transfer must continue to be made in succeeding fiscal years until the accumulated total in this reserve reaches an amount equal to four percent of the General Fund Revenue of the latest completed fiscal year. In the event of a year-end operating deficit, so much of the Reserve Fund as may be necessary must be used to cover the deficit. The amount so applied must be restored to the Reserve Fund out of future revenues and surpluses as herein provided until the four percent maximum is again reached and actually maintained." B. The second paragraph of Section 11-11-310 of the 1976 Code is deleted. SECTION 22 TO AMEND SECTION 56-3-660, AS AMENDED, OF THE 1976 CODE, RELATING TO THE FEES FOR SELF-PROPELLED PROPERTY CARRYING VEHICLES AND DETERMINATION OF VEHICLE GROSS WEIGHT, SO AS TO INCREASE THE FEE, REQUIRE THE PAYMENT OF AN ANNUAL REGISTRATION FEE FOR VEHICLES WHICH ARE OPERATED AT A GROSS VEHICLE WEIGHT IN EXCESS OF EIGHTY THOUSAND POUNDS, AND TO AUTHORIZE THE IMPOUNDMENT OF VEHICLES REGISTERED IN THIS STATE WHICH ARE FOUND TO BE OPERATING IN EXCESS OF THE GROSS VEHICLE WEIGHT FOR WHICH THEY ARE CURRENTLY REGISTERED. A. Section 56-3-660 of the 1976 Code, as last amended by Act 177 of 1981, is further amended to read: "Section 56-3-660. The determination of gross vehicle weight for the purpose of registering and licensing self-propelled property carrying vehicles is the empty weight of the vehicle or combination of vehicles and the heaviest load to be transported by the vehicle or combination of vehicles as declared by the registered owner. All determinations of weight must be made in units of one thousand pounds or major fraction of one thousand pounds. The declared gross vehicle weight shall apply to all self-propelled property carrying vehicles operating in tandem with trailers or semitrailers except that the gross weight of a trailer or semitrailer is not required to be included when the operation is to be in tandem with a self-propelled property carrying vehicle which is licensed for six thousand pounds or less gross weight and the gross vehicle weight of the combination does not exceed nine thousand pounds. The department may register and license any vehicle of this classification for which the annual registration and license fee is eighty dollars or more for a semiannual or one-half year beginning on January first and ending on June thirtieth of the same year upon application to the department by the owner and the payment of the appropriate fees. The registration and license fee for vehicles in this classification which are registered for the remaining eleven months or less of the twelve-month year ending on December thirty-first or the remaining five months or less for the one-half period ending on June thirtieth shall be the proportionate part of the specified annual fee for the remainder of the year or one-half year based on one-twelfth of the specified twelve-month fee for every month or part of a month remaining in such registration and license year or one-half year. No proportionate fee shall be reduced lower than ten dollars. Every person making application for a registration and license for a motor vehicle of this classification shall declare the true unloaded or empty weight of every such vehicle. The fees for the Gross Vehicle Weight are as follows: GROSS VEHICLE WEIGHT FEE Not over 4,000 pounds $15.00 4,001 pounds to 5,000 pounds 20.00 5,001 pounds to 6,000 pounds 30.00 6,001 pounds to 7,000 pounds 35.00 7,001 pounds to 8,000 pounds 40.00 8,001 pounds to 9,000 pounds 45.00 9,001 pounds to 10,000 pounds 50.00 10,001 pounds to 11,000 pounds 55.00 11,001 pounds to 12,000 pounds 60.00 12,001 pounds to 13,000 pounds 65.00 13,001 pounds to 14,000 pounds 70.00 14,001 pounds to 15,000 pounds 75.00 15,001 pounds to 16,000 pounds 92.00 16,001 pounds to 17,000 pounds 97.75 17,001 pounds to 18,000 pounds 103.50 18,001 pounds to 19,000 pounds 109.25 19,001 pounds to 20,000 pounds 130.00 20,001 pounds to 21,000 pounds 136.50 21,001 pounds to 22,000 pounds 154.00 22,001 pounds to 23,000 pounds 161.00 23,001 pounds to 24,000 pounds 180.00 24,001 pounds to 25,000 pounds 187.50 25,001 pounds to 26,000 pounds 196.00 26,001 pounds to 27,000 pounds 204.00 27,001 pounds to 28,000 pounds 212.00 28,001 pounds to 29,000 pounds 219.00 29,001 pounds to 30,000 pounds 226.00 30,001 pounds to 31,000 pounds 234.00 31,001 pounds to 32,000 pounds 241.00 32,001 pounds to 33,000 pounds 249.00 33,001 pounds to 34,000 pounds 257.00 34,001 pounds to 35,000 pounds 264.00 35,001 pounds to 36,000 pounds 272.00 36,001 pounds to 37,000 pounds 279.00 37,001 pounds to 38,000 pounds 286.00 38,001 pounds to 39,000 pounds 294.00 39,001 pounds to 40,000 pounds 302.00 40,001 pounds to 41,000 pounds 308.00 41,001 pounds to 42,000 pounds 317.00 42,001 pounds to 43,000 pounds 325.00 43,001 pounds to 44,000 pounds 332.00 44,001 pounds to 45,000 pounds 340.00 45,001 pounds to 46,000 pounds 347.00 46,001 pounds to 47,000 pounds 354.00 47,001 pounds to 48,000 pounds 362.00 48,001 pounds to 49,000 pounds 370.00 49,001 pounds to 50,000 pounds 377.00 50,001 pounds to 51,000 pounds 385.00 51,001 pounds to 52,000 pounds 392.00 52,001 pounds to 53,000 pounds 400.00 53,001 pounds to 54,000 pounds 407.00 54,001 pounds to 55,000 pounds 415.00 55,001 pounds to 56,000 pounds 422.00 56,001 pounds to 57,000 pounds 430.00 57,001 pounds to 58,000 pounds 438.00 58,001 pounds to 59,001 pounds 445.00 59,001 pounds to 60,000 pounds 453.00 60,001 pounds to 61,000 pounds 460.00 61,001 pounds to 62,000 pounds 467.00 62,001 pounds to 63,000 pounds 475.00 63,001 pounds to 64,000 pounds 482.00 64,001 pounds to 65,000 pounds 566.00 65,001 pounds to 66,000 pounds 574.00 66,001 pounds to 67,000 pounds 583.00 67,001 pounds to 68,000 pounds 591.00 68,001 pounds to 69,000 pounds 600.00 69,001 pounds to 70,000 pounds 609.00 70,001 pounds to 71,000 pounds 618.00 71,001 pounds to 72,000 pounds 668.00 72,001 pounds to 73,000 pounds 677.00 73,001 pounds to 74,000 pounds 687.00 74,001 pounds to 75,000 pounds 696.00 75,001 pounds to 76,000 pounds 705.00 76,001 pounds to 77,000 pounds 758.00 77,001 pounds to 78,000 pounds 769.00 78,001 pounds to 79,000 pounds 779.00 79,001 pounds to 80,000 pounds 800.00 Notwithstanding any other provision of this chapter, the Department may enter into agreement with other states in a registration and license reciprocal agreement known as the International Registration Plan and the registration and license required in this section may be apportioned for vehicles which qualify and are licensed in accordance with the provisions of the International. Registration Plan. Such funds shall be deposited to the State Highway Fund as established in Section 57-11-20 and expended for the law enforcement activities of the Department and other purposes as provided by law. An additional registration fee of $11.25 per each thousand pounds or fraction thereof over 80,000 pounds shall be paid for all vehicles operated in this state which exceed 80,000 pounds gross vehicle weight. The payment of any additional registration fee for vehicles which are operated in excess of 80,000 pounds gross vehicle weight as specified herein is in addition to any fees or penalties which may be required in accordance with Section 56-5-4160 and Section 56-5-4170. Any vehicle registered in this state and found to be operating in excess of the gross vehicle weight for which it is currently registered may be impounded by the Department until such time as all registration fees, permit fees, or penalties are paid or arrangements for payment of such fees and/or penalties satisfactory to the Department have been made." B. This section shall take effect July 1, 1985. SECTION 23 TO PROVIDE A TAX ON FUEL ETHANOL BLENDS; TO ALLOW TAX INCENTIVES ON FUEL ETHANOL BLENDS PRODUCED IN SOUTH CAROLINA; AND TO AMEND ACT 197 OF 1979, AMENDED, BY DELETING SECTION 14 RELATING TO GASOHOL. A. (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, cereal grain, and its by-products, potatoes and their by-products, sugar beets and their by-products, or turnips and their by-products. (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) The tax on fuel ethanol blends is seven cents a gallon until June 30, 1992, 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 per 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 reinforcement 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) The fuel ethanol blends otherwise eligible for the tax incentive provided in this subsection may not contain fuel ethanol produced outside South Carolina unless the South Carolina Tax Commission determines that the fuel ethanol blends claimed to be eligible for the tax incentive contain fuel ethanol produced in a state that also grants an incentive, exemption, credit, or refund at least equal to South Carolina's tax incentives from that state's motor vehicle fuel excise tax or sales tax for similar fuel ethanol blends containing fuel ethanol produced in South Carolina. (7) The South Carolina Tax Commission shall promulgate regulations for the procedures necessary to claim the tax incentives. B. The tax incentive provided in subsection A of this section is not effective after April 1, 1987, if no fuel ethanol blends are produced in South Carolina by that date. The Budget and Control Board shall determine if fuel ethanol blends are produced in South Carolina by April 1, 1987. C. Section 14 of Act 197 of 1979 is repealed. D. This section shall take effect January 1, 1986. SECTION 24 TO PROVIDE THAT WHEN THE LAST DAY OF A MONTH ON WHICH A PERSON MAY OBTAIN HIS ANNUAL MOTOR VEHICLE LICENSE PLATE OR RENEWAL STICKER WITHOUT PENALTY FALLS ON A SATURDAY, SUNDAY, OR STATE HOLIDAY, THE PERSON HAS UNTIL THE END OF THE NEXT WORKING DAY IMMEDIATELY FOLLOWING THAT SATURDAY, SUNDAY, OR STATE HOLIDAY TO OBTAIN HIS LICENSE PLATE OR RENEWAL STICKER WITHOUT PENALTY. When the last day of a month on which a person may obtain his annual motor vehicle license plate or renewal sticker without penalty falls on a Saturday, Sunday, or state holiday, the person has until the end of the next working day immediately following that Saturday, Sunday, or state holiday to obtain his license plate or renewal sticker without penalty. SECTION 25 TO LIMIT TO TWO THOUSAND ONE HUNDRED DOLLARS FOR THE FIRST TAXABLE YEAR BEGINNING AFTER DECEMBER 31, 1984, THE AMOUNT TAXPAYERS OR THEIR SURVIVING SPOUSES RECEIVING MILITARY, FEDERAL CIVIL SERVICE, OR QUALIFIED PLAN PENSION BENEFITS MAY DEDUCT FROM TAXABLE INCOME FOR PURPOSES OF THE STATE INCOME TAX. Notwithstanding the amounts deductible from South Carolina taxable income provided in items (a), (b), and (c) of Section 12-7-435 of the 1976 Code, for a taxpayer's first taxable year beginning after December 31, 1984, the maximum deduction permitted by those items is two thousand one hundred dollars. SECTION 26 TO AMEND SECTION 12-9-310, AS AMENDED, OF THE 1976 CODE, RELATING TO WITHHOLDING OF INCOME TAX, SO AS TO EXEMPT NONRESIDENT OWNERS OF FOUR RENTAL UNITS OR LESS FROM INCOME TAX WITHHOLDING. Item (2) of Section 12-9-310 of the 1976 Code, as last amended by Section 21 of Act 512 of 1984, is further amended to read: "(2) Making payments to a nonresident of rentals or royalties at the rate of eight hundred dollars or more a year for the use of or for the privilege of using property in this State, or making payments of prizes or winnings to a resident or nonresident, shall withhold seven percent of the total amount of each payment. The rental of residential housing units, when four or fewer units are owned by a nonresident, is not subject to withholding under this section. For payments to a corporation the withholding must be at the rate of six percent. In regard to bingo prizes or winnings paid to residents or nonresidents of this State, seven percent of the total amount of each payment of five hundred dollars or more must be withheld. The provisions of this item do not apply to spectator sporting events for which an admission is charged;". SECTION 27 TO AMEND SECTION 12-35-516 OF THE 1976 CODE, RELATING TO SALES TAX LIMITATIONS, SO AS TO PROVIDE FOR A MAXIMUM TAX OF THREE HUNDRED DOLLARS ON SALES OR LEASES OF TRAILERS OR SEMITRAILERS PULLED BY A TRUCK TRACTOR AND RECREATIONAL VEHICLES AND SELFPROPELLED LIGHT CONSTRUCTION EQUIPMENT AND ON LEASES OF THE VEHICLES. Q. Section 12-35-516 of the 1976 Code, as added by Section 17, Part II of Act 512 of 1984, is amended to read: "Section 12-35-516. In case of the sale or lease of any (1) aircraft, (2) motor vehicle, (3) motorcycle, (4) boat, (5) trailer or semitrailer pulled by a truck tractor as each is defined in Section 56-3-20 but not including house trailers or campers as defined in Section 56-3-710 (6) recreational vehicle including, but not limited to tent campers, travel trailers, park models, park trailers, motor homes, and fifth wheels or (7) self propelled light construction equipment with compatible attachments limited to a maximum of 16 net engine horsepower, the maximum tax levied by this chapter is three hundred dollars with respect to each (1) aircraft, (2) motor vehicle, (3) motorcycle, (4) boat, (5) trailer or semitrailer pulled by a truck tractor as each is defined in Section 56-3-20 but not including house trailers or campers as defined in Section 56-3-710 or (6) recreational vehicle including, but not limited to, tent campers, travel trailers, park models, park trailers, motor homes, and fifth wheels or (7) self-propelled light construction equipment with compatible attachments limited to a maximum of 16C net engine horsepower. In the case of a lease, the total tax rate required by law shall apply on each payment until the aggregate tax paid equals three hundred dollars. Nothing in this section prohibits a lessee from paying the total tax due at the time of execution of the lease or with any payment under the lease. To qualify for the tax limitation provided by this section, a lease must be for a period in excess of ninety days." B. The provisions of Section 12-35-516, as amended in this section, shall apply only to leases executed on or after the effective date of this section. C. This section shall take effect September 1, 1985. SECTION 28 TO PROVIDE THAT THE BUDGET AND CONTROL BOARD UNDER CERTAIN CONDITIONS, IS AUTHORIZED TO ENTER INTO LEASE PURCHASE AGREEMENTS WHICH WOULD PROVIDE THE STATE WITH AN ECONOMICALLY FEASIBLE METHOD OF REPLACING THE CENTRAL CORRECTIONAL INSTITUTION. In furtherance of the State's interest in complying with the terms of Nelson v. Leeke, and in minimizing potential legal liability in the future, and in furtherance of achieving a cost effective and timely solution to this problem through innovative means available in the private sector, after consultation with the Joint Bond Review Committee and the State Reorganization Commission, the State Budget and Control Board is authorized to enter into lease purchase agreements consistent with the Consolidated Procurement Code of the State of South Carolina which would provide the State an economically feasible method of replacing the Central Correctional Institution (CCI), so long as these agreements (1) can be demonstrated to be comparably cost effective to traditional financing methods, (2) can result in long-term operational cost savings, (3) are in compliance with the standards enunciated in Nelson v. Leeke, (4) can result in the provision of a new facility of sufficient bed, program, and support space more expeditiously than traditional methods, (5) that will minimize the wasteful expenditure of funds for further capital improvements to CCI, and (6) will be subject to the year-to-year appropriation process of the General Assembly. SECTION 29 TO AMEND THE 1976 CODE BY ADDING CHAPTER 22 TO TITLE 2 SO AS TO CREATE THE SOUTH CAROLINA JOINT COMMITTEE ON AQUACULTURE. Title 2 of the 1976 Code is amended by adding: "Chapter 22 The South Carolina Joint Committee on Aquaculture Section 2-22-5. The General Assembly of South Carolina declares that aquaculture has the potential for augmenting existing commercial and recreational fisheries and for producing other renewable resources, thereby assisting the State of South Carolina in meeting its food needs and contributing to the reduction of foreign seafood imports into South Carolina and the United States. It is, therefore, in the State's interest, and it is the State's policy, to encourage the development of aquaculture in South Carolina. Section 2-22-10. There is created the South Carolina Joint Committee on Aquaculture. The membership of this committee is as follows: the Chairman of the Senate Committee on Fish, Game and Forestry and three members of that committee appointed by the Chairman, and the Chairman of the House Committee on Agriculture and Natural Resources and three members of that committees appointed by the Chairman. 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, 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 2-22-30. The committee shall: (1) Develop state policies and initiate legislative programs for aquaculture development in South Carolina. (2) Promote general understanding of aquaculture among public agencies and the public. (3) Have staff prepare and periodically update a state aquaculture development plan which shall include an assessment of resources, opportunity, and constraints. In the plan, effort must be made to recognize the close relationship between aquaculture and agriculture and Clemson University's unique role and a land grant institution, as well as to recognize the resources available at the University of South Carolina. The plan shall specifically foster interagency and institutional cooperation in the development of aquaculture. (4) Request staff review of proposals for aquaculture research in South Carolina to prevent duplication of effort. (5) Plan and encourage research and development programs aimed at developing new aquaculture and aquaculture related industries. Section 2-22-40. Through the staff, the committee in the primary contact point for aquaculture. As part of this responsibility, the committee shall keep abreast of major aquaculture developments in industry, state, federal, and international agencies, colleges, and universities, and make the information readily available to all South Carolina aquaculture participants." SECTION 30 TO AMEND SECTION 51, PART II OF ACT 512 OF 1984, RELATING TO THE SALE OF TANGIBLE PERSONAL PROPERTY, SOLD PURSUANT TO CERTAIN CONSTRUCTION CONTRACTS, BEING EXEMPT FROM THE ONE PERCENT INCREASE IN THE SALES AND USE TAX, SO AS TO EXPAND THE TYPE OF CONTRACTS WHICH QUALIFY FOR THIS EXEMPTION AND TO CHANGE THE DEADLINE BY WHICH VERIFIED COPIES OF THESE CONTRACTS MUST BE FILED WITH THE SOUTH CAROLINA TAX COMMISSION FROM OCTOBER 1, 1984, TO AUGUST 1, 1985. The first paragraph of Section 51, Part II of Act 512 of 1984 is amended to read: "The gross proceeds of sales of tangible personal property delivered prior to July 1, 1986, either under the terms of a construction contract executed prior to June 28, 1984, or a written bid submitted prior to June 28, 1984, culminating in a construction contract entered into prior to or after July 1, 1984, are exempt from the one cent increase in the sales and use tax provided by Section 12-35-515 of the 1976 Code, if a verified copy of the contract is filed with the South Carolina Tax Commission prior to August 1, 1985." SECTION 31 TO AMEND THE 1976 CODE BY ADDING SECTION 14-1-20 SO AS TO ESTABLISH THE SALARIES OF JUDGES OF THE COURT OF APPEALS, CIRCUIT JUDGES, FAMILY COURT JUDGES, AND SOLICITORS AS A PERCENTAGE OF SALARIES FIXED IN THE ANNUAL GENERAL APPROPRIATION ACT FOR JUSTICES OF THE SUPREME COURT. Chapter 1 of Title 14 of the 1976 Code, as amended, is further amended by adding: "Section 14-1-200. The General Assembly shall establish the salary of the Chief Justice and Associate Justices of the Supreme Court in the Annual General Appropriation Act and shall fix the salaries for the Court of Appeals, Circuit Court Family Court, and Solicitors according to the following schedule: (1) The Chief Judge of the Court of Appeal shall receive a salary in an amount not to exceed ninety-nine percent of the salary fixed for Associate Justices of the Supreme Court; (2) Judges of the Court of Appeals and Circuit Court Judges shall receive a salary in an amount not to exceed ninety-five percent of the salary fixed for Associate Justices of the Supreme Court; (3) Judges of the Family Court and Circuit Solicitors shall receive a salary in an amount not to exceed ninety percent of the salary fixed for Judges of the Court of Appeals and Circuit Court." SECTION 32 TO AMEND THE 1976 CODE BY ADDING CHAPTER 54 TO TITLE 12 SO AS TO PROVIDE FOR A UNIFORM METHOD OF THE COLLECTION AND ENFORCEMENT OF ALL TAXES LEVIED AND ASSESSED BY THE SOUTH CAROLINA TAX COMMISSION TO AMEND SECTION 16-1-10, RELATING TO CRIME CLASSIFIED AS FELONIES, SO AS TO INCLUDE PROVISION OF SECTION 12-54-40 RELATING TO TAX EVASION FAILURE TO COLLECT OR REMIT TAXES, ASSISTING FILING A FALSE RETURN OR DOCUMENT, OR ATTEMPTING TO DEFEAT THE COLLECTION OF TAXES, AND TO REPEAL ARTICLE 5 OF CHAPTER 53 OF TITLE 12 OF THE 1976 CODE RELATING TO COLLECTION AND ENFORCEMENT PROCEEDINGS. A. Title 12 of the 1976 Code is amended by adding: "Chapter 54 Uniform Method of Collection and Enforcement of Taxes Levied and Assessed by the South Carolina Tax Commission 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. Section 12-54-20. Any person who fails to remit the tax due or additional tax as provided by law must be charged interest at the rate provided under Internal Revenue Code Sections 6621 and 6622. Interest must be calculated on the full amount of tax or portion thereof, exclusive of penalties from the time the tax or additional tax was due until paid in its entirety. The provisions of this section apply to all taxes levied or assessed by the Commission. Section 12-54-30. If the Commission discovers on examination of a return or otherwise that the tax, penalty, or interest paid by any person is in excess of the amount legally due, the Commission may order a refund or give credit for the overpayment. Upon the allowance of a credit of refund of any tax, penalty, or interest paid, interest is allowed and paid on the amount of the credit or refund at the rate provided for in Section 12-54-20 from the date the tax, penalty, or interest was paid to the date the order for refund or credit was issued. No interest may be paid on refunds provided for under Section 12-9-380 during the first seventy-five days following the due date for the filing of the return or the date the return was filed, whichever occurs later. Section 12-54-40. (a) Except as otherwise provided, this section applies to every tax or revenue law of the State that provides for the filing with the Commission of a return or statement of the ta or the amount taxable. (b) There must be added to and become a part o the tax imposed by the tax or revenue laws, an collection as such: (1) In the case of failure to file a return on or before the date prescribed by law, (determined with regard to any extension of time for filing), there must be added to the amount required to be shown as tax on the return, a penalty of five percent of the amount of the tax if the failure is for not more than one month, with an additional five percent for each additional month or fraction thereof during which the failure continues, not exceeding twenty-five percent in the aggregate For the purpose of this paragraph, the amount of tax required to be shown on the return must be reduced by the amount of any part of the tax which is paid on or before the date prescribed for payment of the tax and by the amount of any credit against the tax which may be claimed upon the return. (2) (a) In case of failure to pay any tax on or before the date prescribed by law (determined with regard to any extension of time for paying) there must be added to the tax due a penalty of one-half of one percent of the amount of the tax if the failure is for not more than one month, with an additional one-half of one percent for each additional month or fraction thereof, during which the failure continues, not exceeding twenty-five percent in the aggregate. (b) If any part of an underpayment of tax required to be shown on a return is due to fraud there must be added to the tax an amount of fifty percent of the underpayment. The penalties provided herein are in lieu of all other penalties provided by law and in addition to interest provided by Section 12-54-20. (3) A person who is liable to obtain a license or purchase stamps for identification purposes, who fails to obtain or display the license properly, or who fails to affix the stamps properly, or fails to comply with statutory provisions, is subject to a penalty of not less than fifty dollars nor more than five hundred dollars for each failure. For failure to obtain or display a license as prescribed in Section 52-15-210 and Section 52-15-250, the penalty is fifty dollars for each failure to comply. (4) (a) A person who files what purports to be a return of the tax imposed by any provision of law administered by the Commission but which: (1) does not contain information on which the substantial correctness of the tax liability may be Judged, or (2) contains information that on its face indicates the liability is substantially incorrect; and (b) the conduct referred to in paragraph (a) is due to: (1) a position which is frivolous, or (2) a desire (which appears on the purported return) to delay or impede the administration of state tax laws, then the person is liable to a penalty of five hundred dollars. This penalty is in addition to all other penalties provided by law. (5) Whenever it appears to the circuit court that proceedings before it have been instituted or maintained by the taxpayer primarily for delay or that the taxpayer's position in the proceedings is frivolous or groundless, damages in an amount not to exceed five thousand dollars must be awarded to the State by the circuit court in its decision. Damages so awarded must be assessed at the same time as the deficiency and paid upon notice and demand from the Commission and collected as a part of the tax. (6) (a) A person who wilfully attempts in any manner to evade or defeat any tax imposed by a title administered by the Commission or the payment thereof, in addition to other penalties provided law, is guilty of a felony and upon conviction must be fined not more than ten thousand dollars imprisoned not more than five years, or both together with the cost of prosecution. (b) A person required under any provision law administered by the Commission to collect, account for, and pay over any tax imposed by a provision of law who wilfully fails to collect truthfully account for and pay over the tax, addition to other penalties provided by law, guilty of a felony and upon conviction must fined not more than ten thousand dollars or imprisoned not more than five years, or both together with the cost of prosecution. (c) A person required under any provision of law administered by the Commission to pay an estimated tax or tax, or required by any provision of law or by any regulation to make a return, keep any records, or supply any information, who wilfully fails to pay the estimated tax or tax make the return, keep the records, or supply the information, at the time or times required by law or regulation, in addition to other penalties provided by law, is guilty of a misdemeanor and upon conviction, must be fined not more than ten thousand dollars, or imprisoned not more than on year, or both, together with the cost of prosecution. (d) In lieu of any other penalty provided by law, any person required by law or regulation to furnish a statement who wilfully furnishes a false or fraudulent statement in the manner, at the time and showing the information required by law or regulation, is guilty of a misdemeanor and upon conviction must be fined not more than one thousand dollars or imprisoned not more than one year, or both. (e) An individual required to supply information to his employer under Chapter 9 of Title 12 who wilfully supplies false or fraudulent information, or who wilfully fails to supply information thereunder which would require an increase in the tax to be withheld under Chapter 9, Title 12, in lieu of any other penalty provided, is guilty of a misdemeanor and upon conviction must be fined not more than five hundred dollars, or imprisoned not more than one year, or both. (f) A person who: (1) Wilfully makes and subscribes any return, statement, or other document, which contains or is verified by a written declaration that it is made under the penalties of perjury, and which he does not believe to be true and correct as to every material matter; or (2) Wilfully assists in, or procures, counsels, or advises the preparation or presentation under, or in connection with any matter arising under those provisions of law administered by the Commission of a return, affidavit, claim, or other document, which is fraudulent, or is false as to any material matter, whether or not the falsity or fraud is with the knowledge or consent of the person authorized or required to present the return, affidavit, claim, or document is guilty of a felony and, upon conviction, must be fined not more than five hundred dollars or imprisoned not more than three years or both, together with the cost of prosecution. (3) Wilfully removes, deposits, or conceals, or is concerned in removing, depositing, or concealing any goods or commodities for which any tax is or must be imposed, or any property upon which levying is authorized pursuant to law, with intent to evade or defeat the assessment or collection of any tax imposed by this provision of law administered by the Commission is guilty of a felony and, upon conviction, must be fined not more than five thousand dollars or imprisoned not more than three years, or both, together with the cost of prosecution. (4) In connection with the preparation of a tax return for another, the filing of a tax return, or the payment of any tax, receives money from the payment of any tax, receives money from the other person with the understanding that it is to be paid over to the Commission to discharge in whole or in part, the other person's tax liability and wilfully fails to pay over the same to the Commission is guilty of a misdemeanor and upon conviction must be fined not more than five thousand dollars or imprisoned for not more than three years, or both, for each offense together with the cost of prosecution. (5) Wilfully delivers or discloses to the Commission any list, return, account, statement, or other document known by him to be fraudulent or to be false as to any material matter, is guilty of a misdemeanor and, upon conviction, must be fined not more than five thousand dollars or imprisoned for not more than one year, or both. Section 12-54-50. When the bank upon which any uncertified check tendered to the Commission in payment of any obligation due to the Commission, refuses payment of the check on account of insufficient funds of the drawer in the bank and the check is returned to the Commission, a penalty of ten dollars must be imposed. This section applies to all taxes or license fees levied or assessed by the Commission. Section 12-54-60. If a person fails to make any report or return as required by provisions of law administered by the Commission, the Commission shall make an estimate of the taxable liability of the person, from the best information obtainable, and according to the information, assess the taxes, fees, penalties, and interest due the State from the person, give notice of the assessment to the person, and make demand upon him for payment. Section 12-54-70. (a) The Commission may, for good cause, allow further time for the filing of returns or remitting of tax due, required under the provisions of law administered by the Commission. The request for an extension may be granted only if he request is filed with the Commission on or before the day the return of the tax is due. A tentative return is required reflecting one hundred percent of the anticipated tax to be paid for the taxable period, to be accompanied by a remittance for the tentative tax liability. Interest at the rate as provided under Section 12-54-20, calculated from the date the tax was originally due, must be added to the balance due whenever an extension to file or to remit tax due is granted. (b) If the amount remitted with the tentative return fails to reflect at least ninety percent of the tax to be paid for the period granted by the extension, a penalty as provided in item (b)(1) of section 12-54-40 must be imposed, in the absence of reasonable cause, on the difference between the amount remitted and amount required to be remitted under the provisions of this section. (c) Provisions regarding prepayment of ninety percent of the estimated liability do not apply to persons filing monthly reports. For monthly filers, no extension may be granted for more than one additional month beyond the due date. The time and payment requirements of this section do not apply for estate tax purposes if a hardship extension is granted under Section 12-15-730; but interest must be calculated on any outstanding amount until completely paid. (d) An extension may not be granted to a taxpayer who has been granted an extension for a previous period and has not fulfilled the requirements of the previous period. Section 12-54-80. Except as otherwise provided in this section, the amount of taxes due on any return which has been filed as required by the provisions of law administered by the Commission must be determined and assessed within thirty-six months from the date the return was filed or due to be filed, whichever occurs later. If, before the expiration of the time prescribed in this section for the mailing of a notice of any assessment, the taxpayer has consented in writing to the mailing of the notice after the time, notice of assessment may be mailed at any time prior to the expiration of the period agreed upon. The period so agreed upon may be extended by subsequent agreements in writing made before the expiration of the period previously agreed upon. (1) When a fraudulent return with the intent to evade tax has been filed, or in the case of failure to file a return, the tax may be assessed and collected and suit or proceedings for the collection of the tax may begin at any time. (2) In the case of any tax administered by the Commission, if the taxpayer omits twenty-five percent of gross income, sales price, gross receipts, gross proceeds of sale, or gross estate properly includable therein on any tax return due to be filed under provisions of law administered by the Commission, the tax may be assessed within six years after the return was filed. Section 12-54-90. A person, who is licensed by the Commission to do business in this State, who fails, neglects, or refuses to comply with the law shall have any one or more licenses held by him revoked. The Commission may revoke any taxpayer's license within ten days after notification to him of failure to comply with provisions of law administered by the Commission. A person whose license has been revoked may not be issued a new license until outstanding liabilities are satisfied. The Commission may review and determine whether a new license may be issued according to guidelines established by it. Section 12-54-100. The Commission or its duly authorized agent may for the purpose of ascertaining the correctness of any return, making determination of the tax liability, or inspection of licenses, examine the books, invoices, papers, records, memoranda, equipment, or licenses bearing upon the matters required to be included on any return. A taxpayer, upon request, may delay the examination up to thirty days. The provisions of this section do not apply if there is reasonable evidence that the taxpayer is about to destroy or remove the books, papers, records, or memoranda from the State or otherwise make them unavailable for examination or inspection. Section 12-54-110. When a person, who is required to make a return or obtain a license under the provisions of law administered by the Commission, (a) fails to do so at the time required, (b) delivers any return which, in the opinion of the Commission is erroneous, or (c) refuses to allow any regularly authorized agent of the Commission to examine his books and records, the Commission may summon (a) the person, (b) any other person having possession, care, or custody of books of account containing entries relating to the business of such person, or (c) any other person it considers proper to appear before the Commission and produce the books at a time and place named in the summons and to give testimony and answer questions under oath respecting any item of income liable to tax on the return thereof. The summons must in all cases be served by an authorized agent of the Commission by delivering an attested copy to the person in hand or leaving the copy at the person's last or usual place of abode. When the summons requires the production of books and returns, it is sufficient if the books are described with reasonable certainty. Whenever a person summoned under the provisions of this section neglects or refuses to obey the summons, the Commission may apply to any circuit judge for an attachment against him for contempt. Any judge may hear the application and, if satisfactory proof is made, shall issue an attachment directed to the sheriff of the county in which the person resides for the arrest of the person. Upon the person being brought before him, the judge shall proceed to a hearing of the case. The judge may make an order consistent with existing laws for the punishment of contempt, to enforce obedience to the requirements of the summons. Section 12-54-120. If any tax, additional tax interest, or penalty imposed by the Commission remains due and unpaid for a period of ten day the Commission shall issue a warrant for distraint under its hand and official seal, directed to a authorized agent of the Commission commanding him to levy upon and sell the real and personal property of the person for the payment of the amount thereof, with added penalties, interest, and cost of executing the warrant, and to return the warrant to the Commission and pay to it the money collected, by a time to be therein specified not more than sixty days after receipt of the warrant. Immediately upon receipt of the warrant, the agent shall file a copy of the warrant with the clerk of court or where appropriate the Register of Mesne Conveyances of any county in this State in which property of the taxpayer named in the warrant may be or may have been located, and thereupon the clerk of court shall enter in the judgment docket in the column for Judgment debtors, the name of the taxpayer mentioned in the warrant and in appropriate columns the amount of tax, or portion thereof, and the penalties for which the warrant was issued, and the date when the copy was filed and shall index the warrant upon the index of judgments. Thereupon, the amount of the warrants docketed becomes a lien upon the title to an interest in real property or chattels real or any property of the taxpayer, including bank deposit and all other choses in action on property incapable of manual levy or delivery. Section 12-54-130. If any person liable to pay any tax neglects or refuses to pay the same within ten days after notice and demand, the Commission or its authorized representatives, may serve the person's employer with a notice to withhold setting forth thereon the amount to be withheld and the applicable tax period. The employer shall upon service of the notice withhold twenty-five percent of the compensation due or payable to the person for each pay period until the full amount withheld, after which the same must be remitted to the Commission. Should the employment of the person terminate, the employer shall withhold the full amount of compensation due the employee, not exceeding, the amount in the notice. The employer shall at that time remit the amount so withheld and give further notice to the Commission of the termination of the person's employment. Section 12-54-140. Every corporation shall notify the Commission in writing of all changes in income as reported to the Internal Revenue Service when the income is changed by the Internal Revenue Service. Notification to the Commission must be made within sixty days after a final determination is received from the Internal Revenue Service. Notification of adjustments made by the Internal Revenue Service must be made under separate cover from any return filed or due to be filed with the Commission. The Commission shall, upon receipt of the notification, adjust the returns of the corporation and give notice of assessment to the corporation within ninety days from the date of receipt of notification. The limitations of time provided for in Section 12-7-2220 relating to the assessment of additional tax and Section 12-47-440 relating to the application for refund do not apply to any underpayment or overpayment of South Carolina income tax resulting from changes in income made by the Internal Revenue Service. Section 12-54-150. Whenever the Commission issues a warrant or tax execution under its hand, interest as prescribed in Section 12-54-20 must be calculated on the amount of tax due from the time the tax or additional tax was due until paid in its entirety. Section 12-54-160. The Commission, unless prohibited within a specific section, may waive, dismiss, or reduce penalties provided for in this chapter; interest may not be waived, dismissed, or reduced. Section 12-54-170. Penalties and interest collected under the provisions of this chapter are considered funds collected under the chapter imposing the tax and must be deposited to the appropriate fund and distributed in accordance with appropriate distribution provisions. Section 12-54-180. Penalties and interest imposed by this chapter must be collected by the Commission in the manner as all other taxes ar collected. Section 12-54-190. Unless otherwise specified the provisions of this chapter take precedence over all other related statutory provisions. Section 12-54-200. (a) The Commission, after notification as provided in subsection (b) of this section, may require any person subject to provisions of law administered by the Commission not including Section 12-35-330, to post a cash or surety bond if the person fails to file a timely return or pay any tax for as many as two tax filing periods in a twelve-month period. The amount of the bond must be determined by the Commission and may not be greater than three times the estimate average liability each filing period of the person required to file the return. A cash bond must be held by the State Treasurer, without interest, a surety conditioned upon prompt payment of all taxes, penalties, and interest imposed by law upon the person. When any person required to post bond complies with all requirements of law an regulations for a period of twenty-four consecutive months, the Commission shall return the bond and cancel the bonding requirements. (b) The Commission shall serve the notice required by subsection (b) of this section b certified mail, or by an authorized agent of the Commission delivering the notice to the person in hand or by leaving the notice at the person's last or usual place of abode or at his place of business or employment. For corporations, partnerships, or trusts, the notice may be delivered by certified mail, or by an authorized agent for the Commission delivering the notice to an officer, partner, or trustee in hand, or by leaving the notice at the officer's, partner's, or trustee's last or usual place of abode or at his place of business or employment. Section 12-54-210. Any taxpayer liable for any tax administered by the Commission shall keep books, papers, memoranda, records, render statements, make returns, and comply with regulations as the Commission may prescribe. Persons failing to comply with the provisions of this section must be penalized in an amount to be assessed by the Commission not to exceed five hundred dollars for the period covered by the return in addition to any other penalties provided by law. Section 12-54-220. The Commission may permit the Commissioner of Internal Revenue of the United States, the proper officer of any state, or the authorized representative of either of these officers to inspect any return of any taxpayer or may furnish to the officer or his authorized representative an abstract of any return of any taxpayer, or supply him with information concerning any item contained in any return or disclosed by the report of any investigation of the return of any taxpayer. But the permission is granted or the information furnished to the officer or his representative only if the statutes of the United States or of the other state, as the case may be, grant substantially similar privileges to the appropriate officer of this State. Information received as a result of an exchange of information between the State of South Carolina and the Internal Revenue Service or any other state is not subject to the provisions of Act 593 of 1978, the Freedom of Information Act. Section 12-54-230. The Employment Security Commission shall allow the South Carolina Tax Commission 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 Act 593 of 1978, the Freedom of Information Act." B. In addition to the crimes classified as felonies in Section 16-1-10 of the 1976 Code, violations of paragraphs (a) and (b) of item (6) and subparagraphs (2) and (3) of paragraph (f) of item (6) of subsection (b) of Section 12-54-40 are declared felonies. C. Article 5 of Chapter 53 of Title 12 of the 1976 Code is repealed. D. The provisions of Chapter 54 of Title 12 are effective beginning September 1, 1985. SECTION 33 TO AUTHORIZE THE TAX COMMISSION TO ESTABLISH AN AMNESTY PERIOD FOR THE VOLUNTARY DISCLOSURE AND PAYMENT OF DELINQUENT TAXES. In order to encourage the voluntary disclosure and payment of taxes owed to the State, the General Assembly finds it desirable to establish a three month period during which the South Carolina Tax Commission shall waive the penalties imposed under Titles 12, 27, 48, and 52 of the 1976 Code for any taxpayer who voluntarily files delinquent returns and pays all taxes and interest owed. A. There is established an amnesty period for the voluntary disclosure and payment of delinquent taxes to commence September 1, 1985, and end November 30, 1985. During this period, the Commission shall not pursue criminal prosecution and shall waive all penalties imposed by law. B. If a taxpayer is granted amnesty, the Commission shall not initiate a criminal investigation of the taxpayer for the delinquent tax paid or tax period. Further, if a taxpayer is granted amnesty the Commission shall not refer this taxpayer to the South Carolina Attorney General's Office for criminal prosecution for the tax or tax periods covered by the granting of amnesty. C. The Commission shall grant amnesty to any taxpayer who files a request for amnesty form and qualifies under one or more of the following categories: (1) Taxpayers who voluntarily file all delinquent tax returns and pay in full all taxes and interest due thereon; (2) Taxpayers who voluntarily file amended tax returns to report income not included on original return and pay all taxes and interest thereon; (3) Taxpayers who voluntarily file an amended tax return to correct an incorrect or insufficient original return and pay all taxes and interest due thereon; (4) Taxpayers who voluntarily pay in full all previously assessed tax liabilities and interest due thereon. D. The Commission shall not grant amnesty to any taxpayer who is the subject of a state tax related criminal investigation or criminal prosecution. E. The Commission shall not waive penalties attributable to any one filing period if the taxpayer has outstanding liabilities for other periods. F. Payments made by a taxpayer under amnesty must be by certified check or money order. G. Any taxpayer who has an appeal pending with respect to an assessment made by the Commission is eligible to participate in the amnesty program if the taxpayer pays all taxes and interest owed. Payment of the outstanding liability does not constitute a forfeiture of appeal or an admission of liability for the disputed assessment. H. Any returns and payments which become due during the amnesty period are not eligible for amnesty. I. The Commission may review all cases in which amnesty has been granted and may on the basis of mutual mistake of fact, fraud, or misrepresentation rescind the grant of amnesty. Any taxpayer who files false or fraudulent return or attempts in any manner to defeat or evade a tax under the amnesty program is subject to applicable civil penalties and criminal prosecution. SECTION 34 TO AMEND SECTION 11-11-310, AS AMENDED, OF THE 1976 CODE, RELATING TO LIMITATIONS ON ANNUAL APPROPRIATIONS, SO AS TO PROVIDE FOR THE ESTABLISHMENT OF A CAPITAL EXPENDITURE FUND AND FOR THE MANNER AND CONDITIONS UNDER WHICH REVENUE IN THIS FUND MAY BE APPROPRIATED. The fifth paragraph of Section 11-11-310 of the 1976 Code, as last amended by Act 487 of 1984, further amended to read: "The General Assembly beginning with fiscal year 1985-86 in the annual general appropriation ac shall appropriate into a Capital Expenditure Fund which is separate and distinct from the general reserve fund the following amounts: (1) For fiscal year 1985-86, the amount appropriated must be one-half of one percent of the general fund revenue estimate for that year; (2) For fiscal year 1986-87, the amount appropriated must be one and one-half percent the general fund revenue estimate for that year; (3) For fiscal year 1987-88, and for each fiscal year thereafter, the amount appropriated must by two and one-half percent of the general fund revenue estimate for that year. Revenues in this Capital Expenditure Fund may be appropriated by the General Assembly in separate legislation for the purpose of accelerating the retirement of state bonded indebtedness or for the purpose of avoiding the issuance of bonds for projects that are authorized but not issued." SECTION 35 TO AMEND SECTION 15 OF ACT 518 OF 1980, RELATING TO THE DATE BOND BILLS MUST BE INTRODUCED TO BE CONSIDERED BY THE GENERAL ASSEMBLY, SO AS TO CHANGE THE DATE FROM APRIL FIRST TO MAY FIRST AND TO AMEND ACT 1377 OF 1968, AS AMENDED, RELATING TO CAPITAL IMPROVEMENT BONDS, SO AS TO ALLOW THE GENERAL ASSEMBLY TO AUTHORIZE CAPITAL IMPROVEMENT BONDS IN EVEN-NUMBERED YEARS RATHER THAN ODD-NUMBERED YEARS. A. Section 15 of Act 518 of 1980 is amended to read: "Section 15. Beginning with the 1981 session of the General Assembly and thereafter, neither House of the General Assembly shall consider the Capital Improvement Bond Bill which is introduced later than May first." B. An unnumbered section of Act 1377 of 1968, added by Section 13 of Act 518 of 1980, is amended to read: "Section ____. State capital improvement bonds may be authorized by the General Assembly in even numbered years." SECTION 36 TO AMEND ARTICLE 1 OF CHAPTER 33 OF TITLE 39 OF THE 1976 CODE, RELATING TO THE STATE DAIRY COMMISSION, SO AS TO CHANCE THE NAME OF THE COMMISSION TO THE STATE DAIRY BOARD, TO RESTRUCTURE THE BOARD, ELIMINATE THE AUTHORITY OF THE BOARD TO FIX PRICES PAID BY DISTRIBUTORS TO PRODUCERS, CHANGE THE MANNER IN WHICH ASSESSMENTS ARE LEVIED AND EXPENDED, AND FURTHER REGULATE THE MILK INDUSTRY. A. Article 1 of Chapter 33 of Title 39 is amended to read: "Section 39-33-10. As used in this article, unless otherwise stated or the context of the subject matter clearly indicates otherwise, the words and terms enumerated below are defined as follows: 'Person', an individual, partnership, corporation, association, or other business entity; 'Board', the State Dairy Board; 'Director', the Director of the Board; 'Distributor', any of the following persons wherever located or operating, whether within or without the State of South Carolina, doing business and engaged in receiving, producing, processing, manufacturing, subdistribution, distributing, marketing, or handling in any manner any of the products covered by this article and offering such products for sale in this State. A person, irrespective of whether such person is a producer, except a distributor who sells less than one hundred gallons of fluid milk products per day which are produced on his own farm: (a) who receives, processes, manufactures, and packages any products covered by this article for human consumption, (b) who offers for sale any products covered by this article at wholesale or retail, (c) who operates a store or other establishment from which any products covered by this article ar offered for sale at retail. 'Producer', any person, irrespective of whether such person is also a distributor or member or producer association who produces milk for sale a fluid milk in the State; 'Independent producer', any producer who is not member of a producer association or association of producers; 'Market', any county or group of counties within this State, including the State as a whole; 'Producer association or association of producers', any cooperative association of producers incorporated and existing under the cooperative laws of South Carolina or any such association incorporated and existing under similar laws of another state, which is authorized to do business in South Carolina and which the Board determines to have full authority for the sales of milk and dairy products of its members; 'Zone I', the counties of Abbeville, Anderson, Cherokee, Greenville, Greenwood, Laurens, McCormick, Newberry, Oconee, Pickens, Spartanburg, and Union; 'Zone II', the counties of Aiken, Chester-, Edgefield, Fairfield, Kershaw, Lancaster, Lee, Lexington, Richland, Saluda, Sumter, and York; 'Zone III', the counties of Allendale Bamberg, Barnwell, Beaufort, Berkeley, Calhoun, Charleston, Chesterfield, Clarendon, Colleton, Darlington, Dillon, Dorchester, Florence, Georgetown, Hampton, Horry, Jasper, Marlboro, Marion, Orangeburg, and Williamsburg; 'Store', any establishment which purchases or otherwise acquires in processed and packaged for any of the products covered by this article for use or resale for human consumption; 'Licensee', any person required to obtain a license by this article and any person who is a de facto licensee under this article; 'Milk', the clean lacteal secretion obtained by the complete milking of one or more healthy cows, including milk that is cooled, pasteurized, standardized, or otherwise processed with a view of selling it a fluid milk, cream, skimmed milk, cultured milk, or as any other fluid milk product; 'Subsidiary', any person over whom a distributor or an affiliate of a distributor has, or several distributors collectively have, either directly or indirectly, actual or legal control, whether by stock ownership or in any other manner; 'Affiliate', any person or subsidiary thereof who has, either directly or indirectly, actual or legal control over a distributor, whether by stock ownership or otherwise; 'Books and records', any books, records, accounts, invoices, contracts, financial statements, memoranda, documents, papers, correspondence, or other data pertaining to the business of any person; 'Costs', money paid or financial obligations incurred by a person in the production, manufacture, or acquisition of any products covered by this article and the amount of money paid, or financial obligations incurred in the processing, packaging, distributing, marketing, advertising, and selling, including all administrative and overhead costs, of such products; 'Doing business', the engaging in or the transaction of any activity in this State for the purpose of financial profit or gain; 'Price' money furnished or to be furnished by a purchaser of milk or milk products. Section 39-33-20. The products covered by this article are all Grade A milk and milk products defined pursuant to Section 44-1-140. Such products shall include Grade A raw milk for pasteurization, reconstituted milk derived by recombining dry milk solids, evaporated or condensed milk with water, which is processed with a view of selling it as a fluid milk product and all grade. A milk product from whatever source derived which shall include, but not be limited to, pasteurized, homogenized, flavored, and cultured milk, skim milk, lowfat milk, creamy buttermilk, and cultured milk products. Section 39-33-30. There is created the State Dairy Board which is composed of three Grade A milk producers, one from each of the three zones defined by this article appointed by the Governor, one distributor from the state at large appointed by the Governor, and the Commissioner of agriculture as an ex officio member who has voting power. The three producer members, one from each of the three zones defined by this article, shall reside in the zone which they represent but not more than one of such producers selling milk to the same company is eligible to serve on the Board. The fact that a producer is a member of a cooperative shall not prevent such person from serving as a producer member of the Board. The Board shall call a public meeting of the producers living in any zone prior to the expiration of the term of the producer member from such zone. At such meetings each group shall nominate, for its respective representation on the Board, two producers for each vacancy which may need to be filled. Each producing farm shall have one vote. The names of the nominees must be forwarded to the Governor by the Board and he shall appoint one producer from the nominees submitted for each vacancy. The term of each appointive member is for three years and until his successor is appointed and qualified and members are limited to two consecutive terms. Any vacancy on the Board must be filled by appointment of the Governor in the manner of the original appointment for the unexpired term. The Board shall elect a chairman and a vice chairman from among the appointive members. The members must be paid per diem as provided by law for members of state boards, committees, and commissions in the performance of their official duties, plus the actual expense of travel required by the Board. The Board shall appoint a director, prescribe his duties, and may remove him at its pleasure. The director may hire, prescribe the duties of, and discharge employees, subject to the approval of the Board. The principal offices of the Board must be in the City of Columbia in space provided by the State. Section 39-33 40. The Board shall prepare an annual budget and shall collect from independent producers, associations of producers, and licensed distributors in the form of a monthly assessment on each one hundred pounds of Grade A raw milk or processed milk products sold in this State, the sum of money required for this budget. The assessment due on milk sold to or purchased by a distributor in this State from a producer or distributor which is not licensed by this State or a producer association which is not chartered by the Secretary of State to do business in South Carolina must be collected by the distributor from the seller and remitted to the Board by the distributor. If a producer or an association of producers fails to pay on demand the assessment to the distributor, it is the responsibility of the Board to take whatever steps necessary to collect the appropriate amount. All receipts from assessments collected under this article must be paid by the Board to the State Treasurer and must be placed by him in a general fund to the credit of an account to be known as the 'South Carolina Dairy Board Account' and such an amount as may be necessary, and no more, is appropriated out of this account for the payment of all expenses incurred by the Board in administering and enforcing this article. The expenditure of funds from this account shall not exceed the funds as provided in the annual appropriation act. Section 39-33-50. The Board shall establish, supervise, and regulate: (1) A uniform classified milk purchasing plan based upon the sales, utilization, and disposition of all milk received from producers and other sources by each individual distributor or a uniform classified milk purchasing plan based upon the total market-wide sales, utilization, and disposition of all milk received from producers and other sources by all distributors in any market. (2) A statewide uniform production incentive plan for the establishment of producers' milk bases which shall most effectively encourage more even year-round production of milk in order to provide a constant and adequate supply of fresh, wholesome milk for the inhabitants of this State and such producers' bases must be used by distributors to allocate to producers' milk disposed of in each class. The Board may receive and disburse any funds necessary to effectuate the operation of a market-wide milk purchasing plan. Any funds received by the Board pursuant to the operation of a market-wide purchasing plan must be paid by the Board to the State Treasurer and must be deposited to an account known as the 'Producer Settlement Fund'. Nothing in this article may be construed to extend or to limit the authority of the Department of Health and Environmental Control relating to milk or milk products within this State as provided by item (3) of Section 44-1-140. Section 39-33-60. Clemson University shall annually update pertinent economic factors relevant to the cost of producing milk in the State and report on its findings to the Board. The Board, upon receipt of the report, shall hold a public hearing to review the report issued by Clemson University and any other factors affecting the cost of producing milk. Section 39-33-70. The Board may hold hearings to investigate any matters affecting the state dairy industry. The Board shall have the authority under this section to issue subpoenas, take depositions of witnesses, and grant immunity from prosecution for violation of terms under the statutes for giving testimony or furnishing records in the course of an investigation. The Board may apply to the Court of Common Pleas for orders requiring compliance by persons failing or refusing to comply with the provisions of this article. Section 39-33-80. The Board shall require all licensees to maintain records pertaining to the acquisition, processing, marketing, and sale of milk, and to file verified reports containing such information within the time and in the manner as may be prescribed by the Board. Records required to be kept by the licensees must be preserved for a period of three years. The Board shall have access to all books and records required by this section and employees of the Board may enter all places of business during regular working hours for the purpose of inspecting, auditing, or copying such records. Audits of milk processing plants to ensure proper payment to dairy farmers for milk based upon its classified usage and administration of the milk base plan may not be conducted by the Board more than once quarterly. Audits shall not extend beyond a review of milk records necessary to ensure proper payment to dairy farmers for milk based upon its classified usage and administration of the milk base plan. Upon written request, the Board shall make available to any person information obtained by the Board and used in the determination of any prices established by the Board pursuant to this article; provided, however, except for the proper enforcement of this article, any information pertaining to a person or business obtained by the Board from reports, audits, or investigations, or otherwise, may not be made public in a form enabling identification of any particular person or business. Any person violating the provisions of this section is guilty of a misdemeanor and upon conviction must be punished by a fine of not more than one thousand dollars or imprisoned for no more than sixty days. Section 39-33-90. A distributor shall no engage, either directly or indirectly, in doing business in any market until he has applied for an obtained a license from the Board. A store shall not be required to make application for a license but is considered to be a de facto licensee a herein required. The Board may classify licensee and may issue licenses to distributors to produce receive, process, manufacture, or sell any of the products covered by this article in any particular market. The Board may decline to grant a license or ma suspend or revoke a license already granted upon due notice and after a hearing before the Board whenever the applicant or licensee has violate regulations issued by the Department of Health an Environmental Control, or any provisions of this article. The Board may, in lieu of license suspensions invoke a penalty of not less than fifty dollars nol more than five thousand dollars. All receipts from such penalties must be paid by the Board to the State Treasurer for deposits in the same manner as assessments. Section 39-33-100. Any person violating an provision of this article, except as otherwise herein provided, or regulations or order: promulgated pursuant thereto or of any licensed issued by the Board is guilty of a misdemeanor and upon conviction must be punished by a fine of no less than twenty-five dollars nor more than two hundred dollars or by imprisonment for not more than thirty days, and each day during which such violation shall continue is considered a separate violation. Section 39-33-110. Solicitation by or collusion or joint participation between or among an producer, association of producers, manufacturer distributor or store, or any representative, to violate any of the provisions of this article and regulations or orders issued pursuant thereto, or the use of any misrepresentation, threat, intimidation, or boycott to effectuate the Board of such violations, shall make all persons participating therein subject to the same penalties is for actual violations. Section 39-33-120. The Board shall promulgate regulations to carry out the provisions of this Article." B. The three producer members now serving on the State Dairy Board shall continue to serve until the expirations of their terms. The terms of all other members of the existing Board who are not provided for in this act shall terminate July 1, 1985. C. This section shall take effect July 1, 1985. SECTION 37 TO AMEND SECTION 61-9-310, AS AMENDED, OF THE 1976 CODE, RELATING TO LICENSES TO SELL CERTAIN BEVERAGES, SO AS TO INCREASE THE FEE FOR ANNUAL BEER AND WINE RETAIL DEALER LICENSES FROM EIGHTY DOLLARS TO ONE HUNDRED TWENTY-FIVE DOLLARS. Section 61-9-310 of the 1976 Code, as last amended by Section 12C, Part II, of Act 466 of 1982, is further amended to read: "Section 61-9-310. Every person engaging in the business of selling beer, ale, porter, wine or any beverage which has been declared to be nonalcoholic and nonintoxicating under the provisions of Section 61-9-10 shall apply to the South Carolina Alcoholic Beverage Control Commission for a permit to sell such beverages. Each applicant shall pay a filing fee of one hundred dollars which is not refundable. Retail dealers shall pay to the Commission one hundred twenty-five dollars per annum for retail permits, and wholesale dealers shall pay to the Commission one thousand dollars per annum for wholesale permits. But retail permits may be issued by the Commission for the sale of beer for consumption off of the premises of the retailer for five dollars per annum. Permits must be issued for the state's fiscal year upon the payment of the fees provided herein for a full year. Separate permits are to be required for each separate place of business." SECTION 38 TO AMEND THE 1976 CODE BY ADDING SECTION 27-32-24 SO AS TO PROVIDE FOR THE EVALUATION OF THE SHARE UNITS FOR PROPERTY TAXATION PURPOSES, TO ESTABLISH RESPONSIBILITY FOR THE PAYMENT OF TAXES ON THE SHARE UNITS, AND TO ESTABLISH AGAINST WHOM AN EXECUTION FOR NONPAYMENT OF TAXES MUST BE ISSUED. The 1976 Code is amended by adding: "Section 27-32-240. (1) For purposes of property taxation, each time share unit, operating under a 'vacation time sharing ownership plan' a defined in item (8) of Section 27-32-10, must be valued in the same manner as if the unit were owned by a single owner. The total cumulative purchase price paid by the time share owners for a unit may not be utilized by the tax assessor's offices as a factor in determining the assessed value of the unit. A unit operating under a 'vacation time sharing lease plan' as defined in item (9) of Section 27-32-10, may, however, be assessed the same as other income producing and investment property. (2) The assessment and taxation of real property committed to a vacation time ownership plan must be in the name of the business entity that is designated to provide or receive the funds for payment of the taxes as set forth in item (3) of Section 27-32-95. (3) Should the business entity fail to pay the taxes, an execution for the taxes must be issued in the joint name of all the owners of the time sharing periods and must be collected as provide by law." SECTION 39 TO AMEND SECTIONS 56-1-1330 AND 56-5-2990, BOTH AMENDED, OF THE 1976 CODE, RELATING TO THE ALCOHOLIC TRAFFIC SAFETY SCHOOL AND SUSPENSION OF DRIVER LICENSES FOR DUI, SO AS TO ALLOW FOR A FEE OF FIFTY DOLLARS TO BE CHARGED TO DEFRAY THE COST OF ASSESSING THE DEGREE AND KIND OF ALCOHOL AND DRUG ABUSE PROBLEM OF PERSONS ENTERING THE ALCOHOL AND DRUG SAFETY ACTION PROGRAM. A. Section 56-1-1330 of the 1976 Code, as last amended by Act 355 of 1982, is further amended to read: "Section 56-1-1330. The provisional driver's license provision shall include a mandatory requirement that the applicant enter an Alcohol and Drug Safety Action Program certified by the South Carolina Commission on Alcohol and Drug Abuse and be assessed to determine the extent and nature of an alcohol and drug abuse problem, if any, and successfully complete treatment or education services recommended by the program. The applicant shall bear the cost of such services which cost must be determined by the administering agency and approved by the South Carolina Commission on Alcohol and Drug Abuse. Such cost shall not exceed $50.00 for assessment, $100.00 for education services, and $250.00 in total for any and all services. The Commission shall recommend subsequent cost changes on an annual basis subject to the approval of the General Assembly. If the applicant fails to successfully complete the services as directed by the Department of Highways and Public Transportation, the South Carolina Commission on Alcohol and Drug Abuse shall notify the Department and the provisional driver's license must be revoked and the suspension imposed for the full periods specified in Section 56-5-2990, such suspension to begin on date of notification to the individual." B. The second paragraph of Section 56-5-2990 of the 1976 Code, as last amended by Act 114 of 1983, is Further amended to read: "Any person whose license is suspended under the provisions of this section must be notified of suspension by the Department of Highways and Public Transportation of the requirement to be evaluated by and successfully complete an Alcohol and Drug Safety Action Program certified by the South Carolina Commission on Alcohol and Drug Abuse prior to reinstatement of the license. An assessment of the degree and kind of alcohol and drug abuse problem, if any, of the applicant must be prepared and a plan of education or treatment or both must be developed based upon the assessment. Entry into and successful completion of the services, if such services are necessary, recommended in the plan of education or treatment or both developed for the applicant is a mandatory requirement of the restoration of driving privileges to the applicant. The applicant shall bear the cost of the services to be determined by the administering agency and approved by the Commission on Alcohol and Drug Abuse. The cost shall not exceed $50.00 for assessment, $100.00 for education services, and $250.00 in total for any and all services. No applicant may be denied services due to an inability to pay. The applicant shall be terminated from the Alcohol and Drug Safety Action Program no later than six months after the date of program enrollment. If the applicant has not successfully completed the services as directed by the Alcohol and Drug Safety Action Program by the end of the six-month period of enrollment, a hearing must be provided by the administering agency and if further needed by the Commission. If the applicant is unsuccessful in the Alcohol and Drug Safety Action Program the Department may restore the privilege to operate a motor vehicle upon the recommendation of the Medical Advisory Board as utilized by the Department if it determines public safety and welfare of the petitioner may not be endangered." SECTION 40 TO AMEND SECTION 46-21-340 OF THE 1976 CODE, RELATING TO SEED TESTING, SO AS TO AUTHORIZE FREE TESTING FOR GERMINATION AND PURITY FOR CITIZENS OF THE STATE; TO SET FEES TO BE CHARGED TO NONRESIDENTS; TO AUTHORIZE THE COMMISSIONER OF AGRICULTURE TO PROVIDE FEES FOR SPECIAL SEED TESTS; AND TO PROVIDE THAT THE FEES MUST BE REMITTED TO THE GENERAL FUND. Section 46-21-340 of the 1976 Code is amended to read: "Section 46-21-340. Any citizen, firm, or corporation of this State may have samples of seeds tested for germination and purity free of charge in the State Seed Laboratory. Individuals, firms, and corporations outside the State shall have a like privilege on payment of a fee comparable to private laboratories. Charges for special tests performed by the State Seed Laboratory for which the Association of Official Seed Analysts' directions are given may be established by the Commissioner of Agriculture. The fees charged for these seed tests must be remitted to the General Fund." SECTION 41 TO AMEND SECTION 12-19-110 OF THE 1976 CODE, RELATING TO THE LICENSE TAX ON UTILITIES AND ELECTRIC COOPERATIVES, SO AS TO REQUIRE THE LICENSE TAX TO BE LEVIED UPON THE GROSS RECEIPTS DERIVED FROM SERVICES RENDERED FROM REGULATED BUSINESS INSTEAD OF UPON THE ENTIRE CROSS RECEIPTS, TO PROVIDE THAT "GROSS RECEIPTS DERIVED FROM SERVICES RENDERED FROM REGULATED BUSINESS" DOES NOT INCLUDE GROSS RECEIPTS ARISING FROM ANY TRANSACTIONS BETWEEN ANY OF THE SEPARATE MEMBERS OF THE CONSOLIDATED RETURN GROUP, AND TO DELETE ARCHAIC LANGUAGE. Section 12-19-110 of the 1976 Code is amended to read: "Section 12-19-110. In addition to the license fee provided by Section 12-19-100 and any and all other license taxes and fees or taxes of whatever kind, there is levied an annual license fee of three mills upon the gross receipts derived from services rendered from regulated business within this State during the calendar year next preceding by every railroad company, express company, street railway company, navigation company, waterworks company, power company, distribution electric cooperative, light company, gas company, telegraph company, telephone company, parlor, dining or sleeping car company, tank car company refrigerating car company, fruit growers' express car company, and all other privately operated car line. However, where a consolidated return pursuant to Section 12-7-1570 is filed, the phrase 'the gross receipts derived from services rendered from regulated business' does not include gross receipts arising from any transactions between any of the separate members of the consolidated return group. The license fee provided for by this section must be paid at the time of filing the reports required by this chapter. Electric cooperatives subject to the license fee imposed by Section 12-19-100 and distribution electric cooperatives subject to the license fee provided by this section shall file reports pursuant to the provisions of Sections 12-19-20 and 12-19-139." SECTION 42 TO AMEND SECTIONS 9-1-1790 AND 9-11-90, BOTH AMENDED, OF THE 1976 CODE, RELATING TO THE SOUTH CAROLINA RETIREMENT SYSTEM AND THE SOUTH CAROLINA POLICE OFFICERS RETIREMENT SYSTEM, SO AS TO INCREASE THE AMOUNT A RETIRED MEMBER WHO RETURNS TO COVERED EMPLOYMENT MAY EARN WITHOUT AFFECTING HIS BENEFITS FROM SEVEN THOUSAND DOLLARS TO SEVEN THOUSAND FIVE HUNDRED DOLLARS. A. Section 9-1-1790 of the 1976 Code, as last amended by Section 50, Part II of Act 512 of 1984, is further amended to read: "Section 9-1-1790. Any retired member of the System may return to employment covered by the System and earn up to seven thousand five hundred dollars a fiscal year without affecting the monthly retirement allowance he is receiving from the System. If the retired member continues in service after having earned seven thousand five hundred dollars in a fiscal year, his retirement allowance must be discontinued during his period of service in the remainder of the fiscal year. If the employment continues for at least forty-eight consecutive months the provisions of Section 9-1-1590 apply. The provisions of this section do not apply to any employee or member of the System who has mandatorily retired because of age pursuant to Section 9-1-1530." B. Subsection (4) of Section 9-11-90 of the 1976 Code, as last amended by Section 50, Part II of Act 512 of 1984, is further amended to read: "(4) Notwithstanding the provisions of subsections (1) and (2) of this section, any retired member of the System may return to employment covered by the System and earn up to seven thousand five hundred dollars a fiscal year without affecting the monthly retirement allowance he is receiving from the System. If the retired member continues in service after having earned seven thousand five hundred dollars in a fiscal year, his retirement allowance must be discontinued during his period of service in the remainder of the fiscal year. If the employment continues for at least forty-eight consecutive months the provisions of Section 9-1-1590 apply. The provisions of this section do not apply to any employee or member of the System who has mandatorily retired because of age pursuant to Section 9-1-1530." SECTION 43 TO AMEND SECTION 12-35-550, AS AMENDED, OF THE 1976 CODE, RELATING TO EXEMPTION FROM SALES AND USE TAXES, SO AS TO EXEMPT THE GROSS PROCEEDS OF THE SALE OF HEARING AIDS AS DEFINED BY SECTION 40-25-20. A. Section 12-35-550, as last amended by an act of 1985 bearing ratification number 208, is further amended by adding an appropriately numbered item to read: "( ) The gross proceeds from the sales of hearing aids as defined by item (5) of Section 40-25-20." B. This section shall take effect July 1, 1986. SECTION 44 Vetoed by the Governor June 20, 1985, and sustained by the General Assembly June 26, 1985. SECTION 45 TO REPEAL SUBARTICLE 5 OF ARTICLE 11, CHAPTER 7 OF TITLE 20 OF THE 1976 CODE RELATING TO FOSTER CARE AND SUBARTICLE 5 OF ARTICLE 13, CHAPTER 7 OF TITLE 20 RELATING TO FOSTER CARE REVIEW BOARD. Subarticle 5 of Article 11 and Subarticle 5 of Article 13 of Chapter 7 of Title 20 of the 1976 Code are repealed. SECTION 46 TO AMEND SECTION 6-6-30 OF THE 1976 CODE, RELATING TO THE SOUTH CAROLINA POOLED INVESTMENT FUND, SO AS TO DELETE THE REQUIREMENT THAT THE FUND OPERATE WITHOUT EXPENSE TO THE STATE. Section 6-6-30 of the 1976 Code, as added by Act 54 of 1983, is amended to read: "Section 6-6-30. The Treasurer may sell to all political subdivisions of the State participation units in the fund which shall be legal investments for the subdivisions in addition to the investments and deposits authorized in Sections 6-5-10, 12-45-220, and 11-1-60. The officials charged with custody of the monies of the political subdivisions are authorized to invest in the participation units of the fund only with the consent of their governing bodies." SECTION 47 TO AMEND SECTION 9-1-1160, AS AMENDED, OF THE 1976 CODE, RELATING TO COLLECTION OF MEMBERS' CONTRIBUTIONS TO THE SOUTH CAROLINA RETIREMENT SYSTEM, SO AS TO CLARIFY THE DUE DATE; TO AMEND SECTION 9-1-1170, AS AMENDED, RELATING TO COLLECTION OF EMPLOYERS' CONTRIBUTIONS TO THE RETIREMENT SYSTEM, SO AS TO ADD INTEREST AT THE PRIME RATE TO LATE EMPLOYER CONTRIBUTIONS; TO AMEND SECTIONS 9-3-540 AND 9-5-450, RELATING TO CONTRIBUTIONS OF POLITICAL SUBDIVISIONS TO THE RETIREMENT SYSTEM, SO AS TO ADD INTEREST AT THE PRIME RATE TO DELINQUENT PAYMENTS; TO AMEND SECTION 9-11-210, AS AMENDED, RELATING TO COLLECTION OF MEMBERS' CONTRIBUTIONS TO THE POLICE OFFICERS RETIREMENT SYSTEM, SO AS TO CLARIFY THE DUE DATE; AND TO AMEND SECTION 9-11-230, AS AMENDED, RELATING TO COLLECTION OF EMPLOYER CONTRIBUTIONS TO THE POLICE OFFICERS RETIREMENT SYSTEM, SO AS TO ADD INTEREST AT THE PRIME RATE TO DELINQUENT EMPLOYERS' PAYMENTS. A. The first two paragraphs of Section 9-1-1160 of the 1976 Code, as last amended by Section 19, Part II, of Act 709 of 1976, are further amended to read: "The collection of members' contributions must be as follows: Each employer must cause to be deducted on each and every payroll of a member the contributions payable by the member as provided in this section and the chief fiscal officer of each employer shall draw his warrant for the amount so deducted, payable to the Retirement System, on a monthly basis, and shall transmit the warrant together with a schedule of the contributions on forms prescribed by the Board, which is due in the office of the Retirement System no later than the last day of the month following the close of each month for the preceding month. If any employer fails to do so or arrears shall at any time exist in making monthly remittances as required hereunder and by the rules and regulations of the Board, the monthly compensation of any person or officer of any employer charged with the responsibility of making monthly payroll reports and remittances to the System must be withheld by the employer in each and every instance of failure to make the reports and remittances until all reports and remittances required hereunder and by the rules and regulations of the Board have been made. The System shall furnish monthly to the disbursing officers of each employer a statement of any failure to make payroll reports and remittances and the names of the persons or officers failing to make the reports and remittances. Any person failing to transmit the contributions deducted in the manner required in this section is guilty of a misdemeanor and upon conviction must be punished by fine or imprisonment, or both, in the discretion of the court." B. Item (2) of Section 9-1-1170 of the 1976 Code, as last amended by subsection B of Section 19 of Part II of Act 709 of 1976, is further amended to read: "(2) The chief fiscal officer of each employer shall transmit funds which are due in the Retirement System office no later than the last day of the month on account of each employee who is a member of the System an amount sufficient to cover the normal contribution and the accrued liability contribution of each member employed by the employer for the preceding month. Delinquent payments under this section and Section 9-1-1160 must be charged interest compounded annually based on the adjusted prime rate charged by banks, rounded to the nearest full percent. The effective date of the adjustment must be based on the twelve-month period ending March thirty-first of any calendar year and must be established by April fifteenth for an effective date of the next July first. The adjusted prime rate charged by banks means the average predominant prime rate quoted by commercial banks to large businesses as determined by the Board of Governors of the Federal Reserve System. The adjusted prime rate used must be the adjusted prime rate charged by the bank during March of that year; and". C. Item (3) of Section 9-1-1170 of the 1976 Code is amended to read: "(3) If within ninety days after request by the Board any employer has not provided the System with the records and other information required under this item or if the full accrued amount of the contributions and interest provided for under this section due from members employed by an employer or from an employer other than the State has not been received by the System from the chief fiscal officer of the employer within thirty days after the last due date as provided in this item, then upon notification by the Board to the State Treasurer and Comptroller General as to the default of the employer as provided in this item, any distributions which might otherwise be made to the employer from any funds of the State must be withheld from the employer until notice from the Board to the State Treasurer that the employer is no longer in default." D. Section 9-3-540 of the 1976 Code is amended to read: "Section 9-3-540. Delinquent payments due under Section 9-3-520 must be charged interest compounded annually based on the adjusted prime rate charged by banks, rounded to the nearest full percent. The effective date of the adjustment must be based on the twelve-month period ending March thirty-first of any calendar year and must be established by April fifteenth for an effective date of the next first day of July. The adjusted prime rate charged by banks means the average predominant prime rate quoted by commercial banks to large businesses as determined by the Board of Governors of the Federal Reserve System. The adjusted prime rate used must be the adjusted prime rate charged by the bank during March of that year. Delinquent payments may be recovered by action in a court of competent jurisdiction against the political subdivision liable therefor or may, at the request of the state agent, be deducted from any other monies payable to such subdivision by any department or agency of the State. Upon notification of the state agent to the State Treasurer and Comptroller General as to a delinquency of any payments due under Section 9-3-520 or of the failure of any political subdivision to make required reports, any distributions which might otherwise be made to the political subdivision from any funds of the State shall be withheld from such political subdivision until notice from the state agent to the State Treasurer that such political subdivision is no longer in default in its payments or in filing the required reports." E. Section 9-5-450 of the 1976 Code is amended to read: "Section 9-5-450. Delinquent payments due under Section 9-5-430 must be charged interest compounded annually based on the adjusted prime rate charged by banks, rounded to the nearest full percent. The effective date of the adjustment must be based on the twelve-month period ending March thirty-first of any calendar year and must be established by April fifteenth for an effective date for the next July first. The adjusted prime rate charged by bank~ mean~ the average predominant prime rate quoted by commercial banks to large businesses as determined by the Board of Governors of the Federal Reserve System. The adjusted prime rate used must be the adjusted prime rate charged by the bank during March of that year. Delinquent payments may be recovered by action in a court of competent jurisdiction against the political subdivision liable therefor or may, at the request of the state agent, be deducted from any other monies payable to the subdivision by any department or agency of the State. Upon notification of the state agent to the State Treasurer and Comptroller General as to a delinquency of any payments due under Section 9-5-430 or of the failure of any political subdivision to make required reports, any distributions which might otherwise be made to the political subdivision from any funds of the State must be withheld from the political subdivision until notice from the state agent to the State Treasurer that the political subdivision is no longer in default in its payments or in filing the required report." F. Item (7) of Section 9-11-210 of the 1976 Code, as amended by Section 26, Part II of Act 219 of 1977, is further amended to read: "(7) The collection of members' contributions is as follows: Each employer must cause to be deducted on each and every payroll of a member the contributions payable by the member. In determining the amount to be deducted in a payroll period, the employer may consider the rate of compensation of the member on the first day of the payroll period as continuing throughout the payroll period and it may omit deduction from compensation for any period less than a full payroll period if a police officer was not a member on the first day of the payroll period. The chief fiscal officer of each employer shall transmit the amounts deducted to the System together with a schedule of the contributions, on forms prescribed by the Board, to reach the Retirement System on or before the last day of each month for the preceding month. If any employer fails to do so, or if arrears should at any time exist in making monthly payroll reports and remittances as required hereunder and by the rules and regulations of the Board, the compensation of any person or officer of any employer charged with the responsibility of making monthly payroll reports and remittances to the System must be withheld by the employer in each instance of failure to make the reports and remittances until all reports and remittances required hereunder and by the rules and regulations of the Board have been made. The System shall furnish monthly to the disbursing officers of each employer a statement of any failure to make payroll reports and remittances and the names of the persons or officers failing to make the reports and remittances. Any person failing to transmit, in the manner and within the period herein required, the contributions deducted is guilty of a misdemeanor and must be punished by fine or imprisonment, or both, in the discretion of the court." G. Section 9-11-230 of the 1976 Code, as amended by Section 26, Part II, of Act 219 of 1977, is further amended to read: "Section 9-11-230. (1) At the beginning of each year commencing on the first day of July, the Board shall certify to each employer other than the State the amount of employer contribution due the System. It is the duty of the chief fiscal officer of each employer to transmit funds to reach the System on or before the last day of each month or account of each member of the System employed by the employer for the preceding month an amount to cover the monthly contribution of the employer ac so certified. The employer's contributions must be included in the budget of the employer and levied and collected in the same manner as any other taxes are levied and collected for the payment of salaries of members. Delinquent payments under this section and Section 9-11-210 must be charged interest compounded annually based on the adjusted prime rate charged by banks, rounded to the nearest full percent. The effective date of the adjustment must be based on the twelve-month period ending March thirty-first of any calendar year and must be established by April fifteenth for an effective date of the next July first. The adjusted prime rate charged by banks means the average predominant prime rate quoted by the Board of Governors of the Federal Reserve System. The adjusted prime rate must be the adjusted prime rate charged by the bank during March of that year. (2) If within ninety days after request therefor by the Board any employer has not provided the System with the records and other information required hereunder or if within thirty days after the last due date, as herein provided, the full accrued amount of the employer contributions due on account of members employed by an employer has not been received by the System from the chief fiscal officer of the employer, then upon notification by the Board to the State Treasurer and Comptroller General as to the default of the employer as herein provided, any distributions which might otherwise be made to the employer from any funds of the State must be withheld from the employer until notice from the Board to the State Treasurer that the employer is no longer in default." SECTION 48 TO AMEND SECTIONS 9-1-1020, 9-1-1180, AND 9-11-210, ALL AS AMENDED, OF THE 1976 CODE, RELATING TO CONTRIBUTIONS TO THE SOUTH CAROLINA RETIREMENT SYSTEM AND THE POLICE OFFICERS RETIREMENT SYSTEM, SO AS TO DELETE THE REFERENCE LIMITING TO FORTY-FIVE DAYS THE AMOUNT OF ACCUMULATED ANNUAL LEAVE FOR WHICH CONTRIBUTIONS MUST BE MADE; TO AMEND SECTIONS 9-1-1660, 9-9-100, AND 9-11-130, ALL AS AMENDED, RELATING RESPECTIVELY TO SURVIVORS' BENEFITS FOR THE SOUTH CAROLINA RETIREMENT SYSTEM, RETIREMENT SYSTEM FOR MEMBERS OF THE GENERAL ASSEMBLY, AND THE POLICE OFFICERS RETIREMENT SYSTEM, SO AS TO AUTHORIZE A MONTHLY BENEFIT FOR THE BENEFICIARY OF A MEMBER WHO DIED WITH FIFTEEN YEARS' SERVICE. A. The fifth paragraph of Section 9-1-1020 of the 1976 Code, as added by Act 372 of 1982, is amended to read: "Payments for unused sick leave and other single special payments at retirement, except pay for unused annual leave, are not compensation for which contributions are deductible." B. The second paragraph of Section 9-1-1180 of the 1976 Code, as added by Act 372 of 1982, is amended to read: "Payments for unused sick leave and other single special payments at retirement, except pay for unused annual leave, are not compensation for which contributions are deductible." C. Section 9-1-1660 of the 1976 Code, as last amended by Act 26 of 1983, is further amended to read: "Section 9-1-1660. (1) The person nominated by a member to receive the full amount of his accumulated contributions in the event of his death before retirement may, if such member dies after the attainment of age sixty-five or after the accumulation of fifteen years of creditable service and death occurs in service, elect to receive in lieu of the accumulated contributions an allowance for life in the same amount as if the deceased member had retired at the time of his death and had named the person as beneficiary under an election of Option 2 of Section 9-1-1620. For purposes of the benefit calculation, a member under age sixty with less than thirty years' credit is assumed to be sixty years of age. (2) Any person otherwise eligible under subsection (1) of this section to elect to receive an allowance who has attained age sixty-five or after the accumulation of thirty years of creditable service or after the attainment of age sixty with twenty or more years of creditable service but who has received a refund of the member's accumulated contributions under Section 9-1-1650 may, upon repayment of the refund to the System in a single sum, make the election provide for in subsection (1). The monthly payments under Option 2 to the person date from the time of the repayment of the accumulated contributions to the System." D. Subsection (3) of Section 9-9-100 of the 1976 Code, as last amended by Act 26 of 1983, is further amended to read: "(3) Notwithstanding anything herein to the contrary, if a member dies after he has attained age sixty or has completed fifteen years of creditable service and death occurs in service, the person nominated by him to receive the lump sum amount in subsection (1) above may elect to receive, in lieu of such lump sum payment, an allowance for life in the same amount as if the deceased member of the System had retired at the time of his death and had named such person as contingent beneficiary under Option 1 of Section 9-9-70. Any person otherwise eligible under this subsection to elect to receive an allowance who had attained age sixty-five or after the accumulation of thirty years of creditable service or after attainment of age sixty with twenty or more years of creditable service but who has received a refund of the member's accumulated contribution under this section may, upon repayment of the refund to the System in a single sum, make the election provided for in this section. The monthly payments under Option 1 to such person shall date from the time of the repayment of the accumulated contributions to the System." E. Section 9-9-100 of the 1976 Code, as last amended by Act 386 of 1984, is amended by deleting subsection (5). F. Section 9-11-130 of the 1976 Code, as last amended by Act 26 of 1983, is further amended to read: "Section 9-11-130. (1) The person nominated by a member, pursuant to Section 9-11-110, to receive a lump sum amount in the event of his death before retirement may, if the member dies after the attainment of age fifty-five or after the accumulation of fifteen years of creditable service and death occurs in service, elect to receive in lieu of the lump sum amount otherwise payable under item (a) of subsection (1) of Section 9-11-110 an allowance for life in the same amount as if the deceased member had retired at the time of his death and had named the person as beneficiary under an election of Option 1 under Section 9-11-150. For purposes of the benefit calculation, a member under age fifty with less than thirty years' credit is assumed to be fifty years of age. (2) The person nominated may also elect to receive in lieu of the member's accumulated additional contributions, or a portion of it, an allowance for life which must be the actuarial equivalent of the amount of those contributions left on deposit under the System." G. Item (12) of Section 9-11-210 of the 1976 Code, as added by Act 372 of 1982, is amended to read: "(12) Payments for unused sick leave and other single special payments at retirement, except pay for unused annual leave, are not compensation for which contributions are deductible." H. The provisions of this section shall take effect July 1, 1985. SECTION 49 TO AMEND THE 1976 CODE BY ADDING SECTION 12-51-135 SO AS TO PROVIDE THAT CLERKS OF COURTS MAY REMOVE WARRANTS ISSUED IN ERROR BY THE TAX COMMISSION. The 1976 code is amended by adding: "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 to have been issued and filed in error, the clerk of court, upon notification by the Tax Commission, must remove the warrant from its book." SECTION 50 TO AMEND SECTION 23-9-160 OF THE 1976 CODE, RELATING TO THE EMERGENCY POWERS AND DUTIES OF THE STATE FIRE MARSHAL CONCERNING AN UNSAFE BUILDING, THE PARTIES RESPONSIBLE FOR THE COSTS OF CORRECTIVE ACTION TAKEN INCLUDING THE DEMOLITION OF TO BUILDING IF SO ORDERED BY THE FIRE MARSHAL, AND THE LIEN FOR THESE COSTS SO INCURRED, SO AS TO PROVIDE THAT THE COUNTY OR MUNICIPALITY IN WHICH THE BUILDING IS LOCATED IS RESPONSIBLE FOR THESE COSTS INSTEAD OF THE BUDGET AND CONTROL BOARD IF THESE COSTS ARE NOT PAID BY THE PROPERTY OWNER, AGENT, OR PERSON IN CONTROL. Section 23-9-160 of the 1976 Code is amended to read: "Section 23-9-160. The decision of the State Fire Marshal concerning unsafe structures is final in cases of emergency which, in his opinion, involve imminent danger to human life or health. He shall promptly cause the building, structure, or portion of it to be made safe or demolished. For this purpose he may immediately enter the structure or the land on which it stands, or abutting land or structures, with such assistance and at such cost as he may consider necessary. He may vacate adjacent structures and protect the public by appropriate fences or those other means as may be necessary and for this purpose may close a public or private way. Costs incurred, if not paid by the property owner, agent, or person in control, must be borne by the municipality if the subject property is located in a municipality or the county if the property is located outside municipal limits. Prior to the corrective action by the State Fire Marshal, written notice of it must be given to the county or municipality in which the property is located. Upon payment of the costs, the county or municipality shall acquire a lien on the property involved to recover the costs, which must be recorded in the office of the clerk of court or register of mesne conveyances in the county where the property is located, and the lien created is enforceable as a tax lien, junior in priority to any other prior recorded lien or mortgage on the property." SECTION 51 TO AMEND SECTIONS 9-1-1770, 9-9-100, 9-8-110, AND 9-11-120, ALL AS AMENDED, OF THE 1976 CODE, RELATING TO THE STATE RETIREMENT SYSTEM, SO AS TO PROVIDE FOR DEATH BENEFITS FOR BENEFICIARIES OF RETIRED MEMBERS. A. Section 9-1-1770 of the 1976 Code, as last amended by Act 386 of 1984, is further amended by adding at the end: "Upon the death of a retired member on or after July 1, 1985, there must be paid to the person nominated as the beneficiary on the retirement application, if the person is living at the time of the retired member's death, otherwise to the retired member's estate, a death benefit of one thousand dollars if the retired member had ten years of creditable service but less than twenty years, two thousand dollars if the retired member had twenty years of creditable service but less than thirty, and three thousand dollars if the retired member had at least thirty years of creditable service at the time of retirement, provided the retired member's most recent employer prior to retirement is covered by the Group Life Insurance Program." B. Item 6 of Section 9-8-110 of the 1976 Code, as last amended by Act 386 of 1984, is further amended by adding at the end: "Upon the death of a retired member on or after July 1, 1985, there must be paid to the person nominated as the beneficiary on the retirement application, if the person is living at the time of the retired member's death, otherwise to the retired member's estate, a death benefit of one thousand dollars if the retired member had ten years of creditable service but less than twenty years, two thousand dollars if the retired member had twenty years of creditable service but less than thirty, and three thousand dollars if the retired member had at least thirty years of creditable service at the time of retirement." C. Item (4) of Section 9-9-100 of the 1976 Code, as last amended by Act 386 of 1984, is further amended by adding at the end: "Upon the death of a retired member on or after July 1, 1985, there must be paid to the person nominated as the beneficiary on the retirement application, if the person is living at the time of the retired member's death, otherwise to the retired member's estate, a death benefit of one thousand dollars if the retired member had ten years of creditable service but less than twenty years, two thousand dollars if the retired member had twenty years of creditable service but less than thirty, and three thousand dollars if the retired member had at least thirty years of creditable service at the time of retirement." D. Section 9-11-120 of the 1976 Code, as last amended by Act 386 of 1984, is further amended by adding at the end: "Upon the death of a retired member on or after July 1, 1985, there must be paid to the person nominated as the beneficiary on the retirement application, if the person is living at the time of the retired member's death, otherwise to the retired member's estate, a death benefit of one thousand dollars if the retired member had ten years of creditable service but less than twenty years, two thousand dollars if the retired member had twenty years of creditable service, but less than thirty, and three thousand dollars if the retired member had at least thirty years of creditable service at the time of retirement, provided the retired member's most recent employer prior to retirement is covered by the Group Life Insurance Program." E. The provisions of this section shall take effect July 1, 1985. SECTION 52 TO ESTABLISH CERTAIN COSTS OF COURT FEES TO BE USED FOR THE PURPOSES OF FUNDING LOCAL CORRECTIONAL FACILITIES . A. Beginning on July 1, 1985, and continuously thereafter, each conviction for an offense against the State must be assessed a cost of court fee to fund local correctional facilities. Every such conviction must, in addition to any other assessments provided by law, be assessed a cost of court fee in accordance with the following schedule: (1) every conviction for an offense in the magistrates' courts or municipal courts of this State must be assessed a cost of court fee of seven dollars and seventy-five cents; the cost of court fee set forth herein may not be suspended, except for traffic offenses of an expired tag on a vehicle and an expired inspection sticker, and must be collected by the municipal and magistrate's court regardless of the amount of fine or bond imposed. (2) every conviction for an offense in the general sessions courts must be assessed: (a) a cost of court fee of seven dollars and seventy-five cents where no criminal fine is imposed; or (b) an additional twenty percent of the total of a criminal fine imposed. B. Each city recorder, mayor, magistrate or municipal clerk of court, or other person who receives monies from the cost of court assessments in criminal or traffic cases in the magistrates' or municipal courts shall transmit all these monies to the municipal treasurer of the municipality where he performs his official duties. Each county clerk of court or other person who receives monies from the cost of court assessments on fines in general sessions courts shall transmit all these monies to the county treasurer of the county. These transmittals must be made no less frequently than once each month and must be completed on or before the fifteenth day of the month following the month being reported. The city treasurer or county treasurer shall then forward the total sum collected to the State Treasurer on or before the twenty-fifth day of the month. Any municipality in this State may enter into a mutual agreement with the county in which it is located to provide for joint collections and transmittals under those terms and conditions as the respective bodies may agree. In these cases, receipts and transmittals required by this section shall reflect, in the report of transmittal to the State Treasurer, the collection and forwarding of all monies from the named sources. C. The State Treasurer shall record, before the last day of that same month, the total monthly submissions of monies from the respective county and municipal treasurers and shall deposit these monies into a separate and restricted account. This account must be set aside for use by the State Budget and Control Board in financing local correctional facility construction or renovation proJects for additional bed space for convicted offenders who receive sentences of greater than ninety days and less than one year, and for use by the Board in funding the additional operation costs of local correctional facilities due to additional operating costs due to provisions of law requiring that local governing bodies assume custody and control of convicted offenders who receive sentences of greater than ninety days and less than one year. No more than thirty-five percent of the cost of court fees and additional fines as imposed pursuant to subitems (a) and (b) of item (2) of subsection A of this section received may be used for construction or renovation purposes. D. This section shall take effect July 1, 1985. SECTION 53 TO AMEND SECTION 41-35-120, AS AMENDED, OF THE 1976 CODE, RELATING TO DISQUALIFYING CONDITIONS APPLICABLE TO STATE EMPLOYMENT SECURITY BENEFITS, AS TO SUSPEND THROUGH JUNE 30, 1985, PROVISIONS WHICH PROVIDE FOR BENEFIT INELIGIBILITY IN CERTAIN CASES WHERE REMUNERATION IS RECEIVED BY AN EMPLOYEE SEPARATION. Item ( 7) of Section 41-35-120 of the 1976 Code, added by Act 323 of 1982, is suspended for the period July 1, 1985, or the effective date of this Act, through June 30, 1986. SECTION 54 TO AMEND THE 1976 CODE BY ADDING SECTION 12-53-55 SO AS TO ALLOW THE TAX COMMISSION TO VERIFY INFORMATION SUBMITTED BY THE RETIREMENT SYSTEM REGARDING DISABILITY PAYMENTS. The 1976 Code is amended by adding: "Section 12-53-55. The Tax Commission, upon request by the South Carolina Retirement System, a division of the Budget and Control Board, shall verify information contained on individual income tax returns to assist the System in ascertaining if any person receiving disability benefits has gainful employment for which he is receiving compensation. The South Carolina Retirement System shall furnish to the Commission any information requested by the Commission which is necessary to verify such information." SECTION 55 TO AMEND SECTION 20-7-5010 OF THE 1976 CODE, RELATING TO THE ESTABLISHMENT OF THE CHILDREN'S TRUST FUND, SO AS TO DELETE THE RESTRICTION THAT THE FUND IS NOT AUTHORIZED TO RECEIVE FEDERAL FUNDS, AND TO AMEND SECTION 20-7-5050, RELATING TO THE AVAILABILITY OF MONIES DEPOSITED IN THE TRUST FUND, SO AS TO INCREASE FROM FIFTY TO SEVENTY-FIVE THE PERCENTAGE OF THE FUND THAT MAY BE DISBURSED UPON AUTHORIZATION OF THE BOARD OF TRUSTEES AND TO ALLOW THE BOARD TO DEDUCT OPERATING EXPENSES FROM THAT AMOUNT. A. Section 20-7-5010 of the 1976 Code, as added by Act 347 of 1984, is amended to read: "Section 20-7-5010. There is established the Children's Trust Fund of South Carolina, an eleemosynary corporation, the resources of which shall stimulate innovative prevention and treatment programming to meet critical needs of South Carolina's children through the awarding of grants to private nonprofit organizations. The Trust Fund shall accept gifts, bequests, and grants from any person or foundation. The Trust Fund shall supplement and augment, not take the place of services provided by state agencies. No state agency is eligible to receive funds under this article. The Board of Trustees for the Trust Fund shall carry out activities necessary to administer the fund including assessing service needs and gaps, soliciting proposals to address identified service needs, and establishing criteria for the awarding of grants." B. The first paragraph of Section 20-7-5050, as added by Act 347 of 1984, is amended to read: "Until the assets of the Trust Fund exceed five million dollars, not more than seventy-five percent of the amount deposited in the Trust Fund each year from contributions plus all earnings from the investment of monies of the Trust Fund credited during the previous fiscal year, after allowances for operating expenses, is available for disbursement upon the authorization of the board of trustees." SECTION 56 Vetoed by the Governor June 20, 1985, and sustained by the General Assembly June 26, 1985. SECTION 57 TO AMEND SECTION 56-9-330, AS AMENDED, OF THE 1976 CODE, RELATING TO THE FEE FOR THE FURNISHING OF ABSTRACTS OF OPERATING RECORDS BY THE DEPARTMENT OF HIGHWAYS AND PUBLIC TRANSPORTATION, SO AS TO INCREASE THE FEE FOR A CERTIFIED ABSTRACT OF THE DRIVING RECORD OF ANY PERSON SUBJECT TO THE PROVISIONS OF THIS CHAPTER FROM THREE DOLLARS TO FOUR DOLLARS AND TO ESTABLISH A FEE OF THREE DOLLARS FOR COPIES OF ACCIDENT REPORTS. Section 56-9-330 of the 1976 Code, as last mended by Section 9 of Act 738 of 1976, is further amended to read: "Section 56-9-330. (1) The Department shall upon request and the payment of a fee of four dollars furnish any person a certified abstract of the operating record of any person subject to the provisions of this chapter, which abstract shall also fully designate the motor vehicles, if any, registered in the name of that person, and, if there shall be no record of any conviction of that person for violating any laws relating to the operation of a motor vehicle or of any injury or damage caused by that person, the Department shall so certify. These abstracts shall not be admissible as evidence in any action for damages or criminal proceedings arising out of motor vehicle accidents. (2) The Department shall upon request and the payment of a fee of three dollars furnish any person a copy of a vehicle accident report." SECTION 58 TO DESIGNATE SECTION 6A OF PART II OF ACT 517 OF 1980, RELATING TO CERTAIN FEES OF PROBATIONERS AND PAROLEES AS SECTION 24-21-80 OF THE 1976 CODE, AND TO AMEND SECTION 24-21-80 SO AS TO INCREASE THESE FEES, TO PROVIDE FOR CERTAIN OTHER SUPERVISORY FEES, AND MAKE CERTAIN OF THESE FEES ALSO APPLY TO INMATES. A. Section 6A of Part II of Act 517 of 1980 is designated as Section 24-21-80 of the 1976 Code and is amended to read: "Section 24-21-80. Every person granted parole by the Parole and Community Corrections Board (Board), and every adult placed on probation by a court of competent jurisdiction, must be required to pay two hundred forty dollars a year toward offsetting the cost of his supervision for so long as he remains under supervision. This fee is due and payable on the date of sentencing or date of parole and each anniversary thereafter for the duration of the supervision period. This fee must be remitted for credit to the State General Fund. The payment of the fee must be a condition of parole or probation and a delinquency of two months or more in making payments shall operate as a revocation of parole or probation rendering the violator liable to serving out any remaining part of his sentence. Provided, However, that if the probationer is placed under intensive supervision by a court of competent jurisdiction, or if the Board places a parolee under intensive supervision, or if the Department places an inmate under intensive supervision who is participating in the Supervised Furlough Program under supervision as a result of a prison overcrowding emergency, the probationer, parolee, or inmate is required to pay ten dollars each week for the duration of intensive supervision in lieu of the two hundred forty dollars per year fee. Fees derived from persons under intensive supervision must be retained in aggregate by the Board to support these supervisory efforts and fees collected in prior years from this source be retained and carried forward to continue the supervisory effort. Offenders sentenced for the offense of murder, kidnapping, voluntary manslaughter, assault and battery with intent to kill, criminal sexual conduct in any degree, armed robbery, arson, or trafficking in drugs pursuant to Section 44-53-370(e) are ineligible for participation in the intensive supervision program. Provided, However, that the Board, in the cases of parolees, or a court of competent jurisdiction, in the case of probationers, or the Department, in the case of an inmate, may exempt the probationer, parolee, or inmate from payment of any part or all of the yearly or weekly fee during any part or all of the term where the Board, the court, or the Department determines that these payments would work a severe hardship on the parolee. probationer, or inmate. Delinquencies of two months or more in payment of any reduced fee shall operate in the same manner as delinquencies for the full amount." B. This section shall take effect July 1, 1985. SECTION 59 TO AMEND ACT 146 OF 1979, AS AMENDED, RELATING TO THE MANDATORY DATES FOR SINE DIE ADJOURNMENT OF THE GENERAL ASSEMBLY, SO AS TO ESTABLISH 5:00 P.M. ON THE FIRST THURSDAY IN JUNE AS THE TIME FOR ADJOURNING SINE DIE AND TO CHANGE THE DATE FOR THE HOUSE OF REPRESENTATIVES TO GIVE THE GENERAL APPROPRIATIONS BILL THIRD READING WITHOUT EXTENDING THE DATE OF SINE DIE ADJOURNMENT FROM APRIL FIFTEENTH TO MARCH THIRTY-FIRST. Section 2 of Act 146 of 1979, as last amended by Part II, Section 38 of Act 151 of 1983, is further amended to read: "Section 2. 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. In any year that the House of Representatives fails to give third reading to the annual General Appropriation 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 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, no legislation or other business may be considered except the General Appropriation Bill and any matters approved for consideration by a concurrent resolution adopted by two-thirds vote in both houses." SECTION 60 TO AMEND ACT 145 OF 1983, RELATING TO THE CREATION OF CORPORATIONS BY THE SOUTH CAROLINA JOBS-ECONOMIC DEVELOPMENT AUTHORITY, SO AS TO ALLOW THE AUTHORITY TO MAKE GRANTS OR LOANS TO, OR GUARANTEES FOR, THE BENEFIT OF CERTAIN NOT-FOR-PROFIT CORPORATIONS ORGANIZED BY THE AUTHORITY. Section 25 of Act 145 of 1983 is amended by adding the following paragraphs at the end: "The authority may make grants or loans to, or make guarantees for, the benefit of any not-for-profit corporation which the authority has caused to be formed whose Articles of Incorporation require that its directors be elected by members of the authority and all assets of which, upon dissolution, must be distributed to the authority if it is in existence or, if it is not in existence, then to the State of South Carolina. These grants, loans, or guarantees may be made upon a determination by the authority that the receiving not-for-profit corporation is able to carry out the purposes of this act and on the terms and conditions imposed by the authority. Any guarantee made by the authority shall not create an obligation of the State or its political subdivisions or be a grant or loan of the credit of the State or any political subdivision. Any guarantee issued by the authority must be a special obligation of it. Neither the State nor any political subdivision is liable on any guarantee nor may they be payable out of any funds other than those of the authority and any guarantee issued by the authority shall contain on its face a statement to that effect." SECTION 61 TO AMEND SECTION 9 OF PART II OF ACT 512 OF 1984, AS AMENDED, RELATING TO THE SOUTH CAROLINA EDUCATION IMPROVEMENT ACT OF 1984, SO AS TO ALLOW SCHOOL DISTRICTS TO APPLY FOR WAIVER FROM THE MAINTENANCE OF FINANCIAL EFFORT REQUIREMENT AND TO REQUIRE THE COUNTY AUDITOR TO ESTABLISH A MILLAGE RATE TO MAINTAIN THE MINIMUM EFFORT. Section 2 of Division V of Section 9 of Part II of Act 512 of 1984 is amended to read: "Section 2. Unless otherwise authorized or provided herein, school district boards of trustees or any other appropriate governing body of a school district shall maintain at least the level of per pupil financial effort established as provided in Fiscal Year 1983-84. Beginning 1985-86 local financial effort for noncapital programs shall be adjusted for an inflation factor estimated by the Division of Research and Statistics. Thereafter, school district boards of trustees or other governing bodies of school districts shall maintain at least the level of financial effort per pupil for noncapital programs as in the prior year adjusted for an inflation factor estimated by the Division of Research and Statistics. The county auditor shall establish a millage rate so that the level of financial effort per pupil for noncapital programs adjusted for an inflation factor estimated by the Division of Research and Statistics is maintained as a minimum effort. No school district which has not complied with this section shall receive funds hereunder. School district boards of trustees may apply for a waiver to the State Board of Education from the requirements of this section if (1) the district has experienced a loss in revenue because of reduction in assessed valuation or property or has had a significant increase in 135 average daily membership, (2) the district has experienced insignificant growth in revenue collections from the previous year. No school district shall be eligible to apply for a waiver for more than two consecutive years." SECTION 62 TO AMEND ITEM (4) OF SECTION 12-21-2420 OF THE 1976 CODE, PERTAINING TO THE ADMISSIONS TAX, SO AS TO EXEMPT THE PROCEEDS OF CARNIVALS, CIRCUSES, AND COMMUNITY FAIRS WHEN SUCH PROCEEDS ARE DONATED TO A HOSPITAL. Item (4) of Section 12-21-2420 of the 1976 Code is amended to read: "(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." SECTION 63 TO AMEND SECTION 14-3-650 OF THE 1976 CODE, RELATING TO THE FILING OF CERTAIN NOTICES OF INTENT TO APPEAL, SO AS TO CHANGE THE FEE FOR FILING SUCH NOTICE FROM THREE DOLLARS TO FIFTY DOLLARS. Section 14-3-650 of the 1976 Code is amended to read: "Section 14-3-650. In all appeals, other than in criminal cases, the appellant shall, when the return is filed with the clerk of the Supreme Court, pay to the clerk a fee of fifty dollars for docketing the cause and keeping counsel advised as to the time when the cause is to be called for hearing as the court may provide in its rules. Such fee shall be taxed against the losing party as a part of the costs and disbursements in the Supreme Court." SECTION 64 TO AMEND SECTION 11-11-430 OF THE 1976 CODE, RELATING TO THE LIMITATION OF GENERAL REVENUES WHICH CAN BE USED FOR DEBT SERVICE, SO AS TO REDUCE THE FIVE PERCENT LIMIT BEGINNING IN FISCAL YEAR 1985-86 BY ONE-HALF OF ONE PERCENT EACH FISCAL YEAR UNTIL A NEW LIMIT OF TWO AND ONE-HALF PERCENT IS ACHIEVED IN FISCAL YEAR 1989-90 AND THEREAFTER. Subsection (C) of Section 11-11-430 of the 1976 Code, as added by Section 3 of Act 487 of 1984, is amended to read: "(C) The issuance of general obligation bonds of the State must be limited so that the maximum annual debt service on all general obligation bonds of the State (excluding highway bonds, state institution bonds, tax anticipation notes, and bond anticipation notes) may not exceed five percent of the general revenues of the State for the fiscal year next preceding (excluding revenues which are authorized to be pledged for state highway bonds and state institution bonds). Beginning with fiscal year 1985-86, the limitation on debt service provided by this subsection shall decrease by one-half of one percent each fiscal year until the limitation reaches two and one-half percent in fiscal year 1989-90 and thereafter." SECTION 65 TO AMEND SECTIONS 9-1-1620 AND 9-11-150, BOTH AS AMENDED, OF THE 1976 CODE, RELATING TO THE SOUTH CAROLINA RETIREMENT SYSTEM AND THE POLICE OFFICERS RETIREMENT SYSTEM, SO AS TO PERMIT A BENEFICIARY TO SELECT AN OPTIONAL PAYMENT PLAN IF THE MEMBER DIES BE~ORE THE FIRST PAYMENT IS DUE. A. Section 9-1-1620 of the 1976 Code, as last amended by Act 381 of 1984, is further amended to read: "Section 9-1-1620. Until the first payment on account of a retirement allowance becomes normally due, any member or beneficiary may elect, by filing with the System, to convert the retirement allowance otherwise payable on his account after retirement into a retirement allowance of equivalent actuarial value under one of the optional forms named below, the retirement allowance under option selected being due and payable on the date of retirement: Option 1. A reduced retirement allowance payable during the retired member's life, with the provision that if he dies within ten years from his retirement date, an amount equal to his accumulated contributions at retirement, less one one hundred twentieth thereof for each month for which he has received a retirement allowance payment, shall be paid to his legal representatives or to such person as he shall nominate by written designation duly acknowledged and filed with the Board; Option 2. A reduced retirement allowance payable during the retired member's life, with the provision that it shall continue after his death to and for the life of the beneficiary nominated by him by written designation duly acknowledged and filed with the Board at the time of retirement, if such person survives him; Option 3. A reduced retirement allowance payable during the retired member's life, with the provision that it shall continue after his death al one-half the rate paid to him to and for the life of the beneficiary nominated by him by written designation duly acknowledged and filed with the Board at the time of retirement, if such person survives him; or Option 4. A retirement allowance of such amount that, with his benefit under Title II of the Federal Social Security Act, he will receive, so far as possible, approximately the same amount per year before and after the earliest age at which he becomes eligible, upon application therefor, to receive a Social Security benefit. A member who makes an election in accordance with this option shall be deemed to have made a further election of Option 1 of this section; Option 5. A member may elect either Option 2 or 3 with the added provision that, in the event the designated beneficiary predeceases the member, the retirement allowance payable to the member after the designated beneficiary's death shall be equal to the retirement allowance which would have been payable had the member not elected the option. The Board is authorized to approve a five-year pay-out plan developed by the actuary on the basis of the total retirement allowance for surviving beneficiaries, other than a spouse." B. Section 9-11-150 of the 1976 Code, as last amended by Act 381 of 1984, is further amended to read: "Section 9-11-150. Until the first payment on account of a retirement allowance becomes normally due, any member or beneficiary may elect, by filing with the System, to convert the retirement allowance otherwise payable on his account after retirement into a retirement allowance of equivalent value under one of the optional forms named below: Option 1. A reduced retirement allowance payable during the retired member's life, with the provision that the reduced allowance shall continue after his death to and for the life of the beneficiary nominated by him by written designation duly acknowledged and filed with the Board at the time of retirement, if such person survives him; or Option 2. A reduced retirement allowance payable during the retired member's life, with the provision that the reduced allowance shall continue after his death at one-half the rate paid to him to and for the life of the beneficiary nominated by him by written designation duly acknowledged and filed with the Board at the time of retirement, if such person survives him; Option 3. A retirement allowance of such amount that, with his benefit under Title II of the Federal Social Security Act, he will received so far as possible, approximately the same amount per year before and after the earliest age at which he becomes eligible, upon application therefor, to receive a Social Security benefit. A member who makes an election in accordance with this option shall be entitled to a lump sum to be paid on death as provided in subsection (2) of Section 9-11-110; Option 4. A member may elect either Option 1 or 2 with the added provision that, in the event the designated beneficiary predeceases the member, the retirement allowance payable to the member after the designated beneficiary's death shall be equal to the retirement allowance which would have been payable had the member not elected the option. The Board is authorized to approve a five-year pay-out plan developed by the actuary on the basis of the total retirement allowance for surviving beneficiaries, other than a spouse." SECTION 66 TO AMEND ACT 111 OF 1977, AS AMENDED, RELATING AUCTIONS AND AUCTIONEERS, SO AS TO EXEMPT SALES SPONSORED BY PUREBRED LIVESTOCK (BEEF CATTLE, SWINE, HORSES, AND SHEEP) ASSOCIATIONS AND PUREBRED LIVESTOCK BREEDER FARM SALES AND TO EXEMPT PUREBRED LIVESTOCK AUCTIONEERS FROM CERTAIN REQUIREMENTS. Section 2 of Act 111 of 1977 is amended by adding at the end: "(7) Sales sponsored by purebred livestock (beef cattle, swine, horses, and sheep) associations an purebred livestock breeder farm sales. Purebred livestock auctioneers, upon proof to the commission that they are qualified purebred livestock auctioneers, are exempt from the exam and bonding requirement provided in this act for the purpose of conducting purebred livestock auctions." SECTION 67 TO AMEND SECTION 12-37-220, AS AMENDED, OF THE 1976 CODE, RELATING TO AD VALOREM TAX EXEMPTIONS SO AS TO EXEMPT SELF-PROPELLED FARM MACHINERY AN EQUIPMENT. Item (14) of subsection B of Section 12-37-220 of the 1976 Code is amended to read: "(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 mean for its own locomotion." SECTION 68 TO AMEND SECTION 40-47-160, AS AMENDED, OF THE 1976 CODE, RELATING TO RECIPROCAL CERTIFICATION OF PHYSICIANS AND SURGEONS, SO AS TO PROVIDE THAT CERTAIN PROVISIONS OF THE SECTION SHALL NOT APPLY TO A PHYSICIAN OR SURGEON WHO HAS MADE AN APPLICATION FOR LICENSURE PRIOR TO JUNE 1, 1985. Section 40-47-160 of the 1976 Code, as amended by an Act of 1985 bearing ratification number 138, is further amended to read: "Section 40-47-160. (1) The Board may grant or refuse certifications to licentiates of the National Board of Medical Examiners or of the National Board of Examiners for Osteopathic Physicians and Surgeons without further examination and may make and establish all necessary rules and regulations for the reciprocal recognition of certificates issued by other state boards having an equal standing. This section shall only apply to doctors of osteopathy who graduated after January 1, 1955, from a school approved by the American Osteopathic Association and now hold unlimited license. Graduates before January 1, 1955, may make application and appear before the Board of Medical Examiners for interview with each applicant to be considered for approval on basis of his training and experience. (2) The State Board of Medical Examiners shall not grant reciprocity or issue a limited or temporary or permanent license to a licensed physician or an intern of another state of the United States whose license is currently restricted in any way or who is currently on a probationary status in that state. The State Board of Medical Examiners shall not grant reciprocity or issue a limited or temporary or permanent license to a licensed physician or an intern of another state of the United States who currently has disciplinary action pending against him in that state. The provisions of subsection (2) of this section shall not apply to any physician or surgeon who has made application for licensure prior to June 1, 1985." SECTION 69 TO AMEND AN ACT OF 1985 BEARING RATIFICATION NUMBER 6, RELATING TO, AMONG OTHER THINGS, THE EXTENSION OF THE TIME FOR THE FILING OF APPLICATIONS REQUIRED BY SECTION 12-43-220 OF THE 1976 CODE (FOR SPECIAL LAND USE VALUATION) FOR THE TAX YEAR 1984, SO AS TO EXTEND THAT TIME FURTHER AND TO INCLUDE THE TAX YEAR 1985. Subsection (B) of Section 2 of an act of 1985 bearing ratification number 6 is amended to read: "(B) The time for the filing of applications required by subitem (3) of item (d) of Section 12-43-220 for the tax years 1984 and 1985 is extended until August 1, 1985." SECTION 70 TO PROVIDE THAT THE STATE BUDGET AND CONTROL BOARD SHALL DEVELOP AND IMPLEMENT A POLICY WHEREBY THIS STATE AND ITS AGENCIES, DEPARTMENTS, INSTITUTIONS OF HIGHER LEARNING, BOARDS, COMMISSIONS, AND COMMITTEES IN PROCURING NECESSARY PRODUCTS TO PERFORM THEIR ASSIGNED DUTIES AND FUNCTIONS MUST OBTAIN PRODUCTS MADE, MANUFACTURED, OR GROWN IN SOUTH CAROLINA IF AVAILABLE OR MUST OBTAIN PRODUCTS MADE, MANUFACTURED, OR GROWN IN THE UNITED STATES IF SIMILAR SOUTH CAROLINA PRODUCTS ARE NOT AVAILABLE BEFORE ANY FOREIGN MADE, MANUFACTURED, OR GROWN PRODUCTS MAY BE PROCURED. The State Budget and Control Board by regulation shall develop and implement a policy whereby this State, and its agencies, departments, institutions of higher learning, boards, commissions, and committees in procuring necessary products to perform their assigned duties and functions must obtain products made, manufactured, or grown in South Carolina if available or must obtain products made, manufactured, or grown in the United States if similar South Carolina products are not available before any foreign made, manufactured, or grown products may be procured. SECTION 71 TO AMEND THE 1976 CODE BY ADDING SECTION 56-3-785 SO AS TO AUTHORIZE THE DEPARTMENT OF HIGHWAYS AND PUBLIC TRANSPORTATION TO ISSUE A PERMANENT LICENSE PLATE TO CERTAIN OWNERS OF TRAILERS OR SEMI-TRAILERS AND TO PROVIDE AN ANNUAL FEE. The 1976 Code is amended by adding: "Section 56-3-785. (A) The Department of Highways and Public Transportation may issue, upon proper application being submitted at the request of the owner of twenty-five trailers or semi-trailers or one hundred or more for-hire trailers, as defined in Section 56-3-20, a registration and license plate on a permanent basis. The license may be transferred as provided Section 56-3-1260. (B) The annual fee for the license is the same as that of a regular trailer license or that of a utility trailer license whichever is applicable. After the initial issuance of the license the owner shall remit to the Department the fees requested for yearly registration renewal. (C) The license plate must be the same size of regular license plates and design as specified by the Department." SECTION 72 TO AMEND ARTICLE 5, CHAPTER 35, OF TITLE 12 OF THE 1976 CODE BY ADDING SECTION 12-35-519 SO AS TO LIMIT TO THREE HUNDRED DOLLARS THE MAXIMUM SALES TAX ON SALES OF MUSICAL INSTRUMENTS AND OFFICE EQUIPMENT TO CHURCHES, TO PROVIDE THE PROCEDURE FOR CLAIMING THE LIMITATION, AND PROVIDE A PENALTY. A. Article 5, Chapter 35, of Title 12 of the 1976 Code is amended by adding: "Section 12-35-519. The maximum tax levied under this chapter, with respect to the sale of each musical instrument or each piece of office equipment purchased by a religious organization exempt from income taxes under Internal Revenue Code Section 501(c) (3), is three hundred dollars if the musical instrument or office equipment is located on church property and used exclusively for the organization's exempt purpose. The religious organization shall furnish an affidavit to the seller who shall retain the affidavit for inspection by officials or agents of the Commission. The affidavit required by this section must be on forms prescribed by the Tax Commission. Persons who falsify or conspire to falsify the affidavit prescribed in this section are subject to the penalties prescribed by item (24) of Section 12-35-550 in addition to all other penalties provided in this chapter." B. The provisions of this section are effective for all sales after June 30, 1985. SECTION 73 TO AMEND AN ACT OF 1985 BEARING RATIFICATION NUMBER 188, RELATING TO THE SOUTH CAROLINA SAVINGS ASSOCIATION ACT, SO AS TO DIRECT THE STATE BOARD OF FINANCIAL INSTITUTIONS TO CONDUCT THE STUDY REQUIRED BY THE ACT ON AN ANNUAL BASIS, TO DELETE THE REQUIREMENT THAT ITS FINDINGS BE SUBMITTED TO THE GENERAL ASSEMBLY NO LATER THAN JANUARY 31, 1986, AND EVERY YEAR THEREAFTER, AND TO REQUIRE THAT THE FINDINGS BE INCLUDED IN ITS ANNUAL REPORT TO THE GENERAL ASSEMBLY. Section 10 of an act of 1985 bearing ratification number 188 is amended to read: "Section 10. The State Board of Financial Institutions is directed to conduct an annual study as to the capital reserve position of all financial institutions and intermediaries subject to its supervision and to report its findings to the General Assembly, including recommended legislation, if any, in its annual report to the General Assembly." SECTION 74 TO AMEND SECTIOn 8-11-80, AS AMENDED, OF THE 1976 CODE, RELATING TO PAYROLL DEDUCTIONS BY STATE EMPLOYEES FOR INSURANCE, SO AS TO REDUCE FROM FIVE HUNDRED TO TWO HUNDRED FIFTY THE NUMBER OF EMPLOYEES WHICH ARE REQUIRED TO PARTICIPATE BEFORE DEDUCTIONS ARE ALLOWED. Section 8-11-80 of the 1976 Code, as last amended by Section 21 of Part II of Act 644 of 1978, is further amended to read: "Section 8-11-80. The Comptroller General may, upon request of employees of the State, make deductions from the compensation of the employees for the payment of premiums for life, hospital, and other types of insurance plans as are in force and a member of the deduction system on the effective date of this act. The Comptroller General may not make deductions where deductions are made for less than two hundred fifty state employees in any particular plan. The Comptroller General shall pay over to the insurance company, or its agents designated to receive the funds, all amounts so collected or withheld. No part of the cost of the insurance or expenses incidental to the payroll deduction must be borne by the State, nor must any liability whatsoever be incurred by the State in connection with the deduction, nor may the State in any way aid insurance companies in the solicitation of policies by expressly or implicitly endorsing any particular insurance plan or company." SECTION 75 TO AMEND ACT 82 OF 1977, AS AMENDED, RELATING TO THE MEMBERSHIP OF THE SOUTH CAROLINA INTERAGENCY COUNCIL ON PUBLIC TRANSPORTATION, SO AS TO PROVIDE A MEMBER TO BE APPOINTED BY THE GOVERNOR UPON THE RECOMMENDATION OF THE STATE HEALTH AND HUMAN SERVICES FINANCE COMMISSION. A . Items (f) and (g) of Section 8 of Act 82 of 1977, as last amended by Act 140 of 1981, are further amended to read: "(f) one person appointed by the Governor upon the recommendation of the South Carolina Association of Counties; (g) one person appointed by the Governor representing the Regional Transportation Authorities;". B. Section 8 of Act 82 of 1977, as la~t amended by Act 140 of 1981, is further amended by adding: "(h) one person appointed by the Governor upon the recommendation of the State Health and Human Services Finance Commission." SECTION 76 TO AMEND SECTION 12-7-20, AS AMENDED, OF THE 1976 CODE, RELATING TO DEFINITIONS FOR PURPOSES OF THE STATE INCOME TAX, SO AS TO INCLUDE WITHIN THE DEFINITION OF THE INTERNAL REVENUE CODE ADOPTED FOR STATE INCOME TAX PURPOSES FEDERAL PROVISIONS RELATING TO CONTEMPORANEOUS RECORDKEEPING AND DEPRECIATION OF AUTOMOBILES. Item (11) of Section 12-7-20 of the 1976 Code, as amended by Section 2 of an act of 1985 bearing ratification number 146, is further amended to read: "(11) 'Internal Revenue Code' means the Internal Revenue Code of 1954 as amended through December 31, 1984, and as amended by Public Law 99-44." SECTION 77 TO AUTHORIZE THE COMPTROLLER GENERAL TO HONOR IN THE CURRENT FISCAL YEAR VOUCHERS FOR AIRFARE AND REGISTRATION FEES IN CONNECTION WITH MEETINGS IN JULY AND AUGUST IN THE NEXT FISCAL YEAR IF ADVANCE PAYMENT RESULTS IN A SAVINGS AND AGENCY FUNDS ARE AVAILABLE. The Comptroller General is authorized to honor vouchers in the current fiscal year for advance payment of airfares and registration fees for official travel to meetings and conferences in July and August of the next fiscal year if the advance payment results in a savings and funds are available in the requesting agency's current budget. SECTION 78 TO AMEND SECTION 8-11-610, AS AMENDED, OF THE 1976 CODE, RELATING TO ANNUAL LEAVE FOR STATE EMPLOYEES, SO AS TO PROVIDE THAT AN EMPLOYEE OF A STATE AGENCY WHICH ALLOWED AN ACCUMULATION OF UNUSED ANNUAL LEAVE IN EXCESS OF FORTY-FIVE DAYS ON JUNE 2, 1972, MAY CARRY FORWARD THE AMOUNT HE HAD ACCUMULATED AS OF THAT DATE. The first and second paragraphs of Section 8-11-610 of the 1976 Code are amended to read: "Any permanent full-time state employee is entitled to annual leave with pay, which is computed as follows: For the first ten years of state service, he shall earn one and one-fourth working days' leave for each month of full-time employment a year. After ten years he shall earn a bonus of one and one-fourth working days' annual leave for each year of continuous service; however, the combined regular and bonus earnings shall not exceed thirty days in any one year. No employee is required to use all of his annual leave in any one year. Any unused annual leave may be accumulated, not to exceed forty-five days. Any employee of a department which allowed an accumulation in excess of forty-five days, who, as of June 2, 1972, had accumulated annual leave in excess of forty-five days may carry over and retain the excess leave which is the maximum amount the employee may carry over into future years. If the employee subsequently reduces the amount of the leave carried over, the reduced amount, if in excess of forty-five days, is the employee's maximum carry-over into future years. If the employee further reduces the amount of the leave carried over to forty-five days or less, forty-five days is the maximum amount of unused annual leave the employee may accumulate. It is at the discretion of the department heads to determine the maximum number of consecutive days any employee may have in any one period of leave. The total number of days of annual leave used in any one calendar year may not exceed thirty days."