0102. PRIVATE CAR LINES TAX:
Ad valorem tax collected from all private car lines operating in the state. Section 12-37-2150, 1976 Code as amended.

0201. RETAILER LICENSE TAX:
Annual retail license tax imposed on every person engaged in any business as a retailer. Section 12-35-320, 1976 Code.

0202. SALES AND USE TAX:
General sales tax which is imposed on all transactions of retail sales, leases, and rentals of tangible personal property unless specifically exempted. Tax is levied for support of public schools in the State. Section 12-35-510 and 12-35-810, 1976 Code.

0203. HIGHWAY USE TAX:
A tax levied upon motor carriers using the streets and highways of the State calculated on amount of gasoline or motor fuel used within the State. Section 12-31-410 and 12-31-450, 1976 Code as amended.

0204. SALES TAX - EDUCATION IMPROVEMENT ACT:
Selective sales tax which is imposed on transactions of retail sales, leases, and rentals of tangible personal property unless specifically exempted. Persons 85 years of age or older are exempted from paying the tax. Revenue is restricted by the Education Improvement Act of 1984, and may be used only for elementary and secondary purposes as noted in the Act.

0207. SURCHARGE ON RENTAL CARS:
Rental companies engaged in the business of renting private passenger motor vehicles for periods of thirty-one days or less shall collect, at the time the vehicle is rented in South Carolina, a five percent surcharge in each rental contract. Section 56-31-50, 1976 code as amended.

0208. SPECIAL TRIBAL SALES TAX:
The sale on the reservation of items made on or off the reservation are exempt from state and local sales and use taxes but are subject to a special tribal sales tax levied by the tribe equal to the state and local sales tax that would be levied in the jurisdiction encompassing the reservation. Section 27-16-130, 1976 code as amended.

0301. GASOLINE TAX:
A tax levied upon gasoline sold or used in South Carolina. Collection made from wholesalers of gasoline based upon their sales volume. Title 12, Chapter 27, 1976 Code as amended.

0302. SPECIAL FUEL TAX:
A tax levied upon fuels other than gasoline used by motor carriers upon the highways of the State. The tax is collected from wholesalers of the fuel based upon their sales volume. Title 12, Chapter 29, 1976 Code as amended.

0303. TOBACCO PRODUCTS/PLAYING CARD TAX:
License fee and tax levied upon and collected from wholesalers of tobacco products and playing cards. Section 12-21-620, 12-21-630 and 12-21-660, 1976 Code.

0305. ALCOHOLIC LIQUORS TAX:
A tax levied upon and collected from wholesalers of alcoholic beverages based upon the volume of sales in the State. Title 12, Chapter 33, 1976 Code as amended.

0306. BEER AND WINE TAX:
A tax levied upon beer and wine sold in the State. Collections are made from wholesalers of beer and wine based upon their sales volume. Title 12, Chapter 21, Article 7, 9, and 11, 1976 Code as amended.

0307. SOFT DRINKS TAX:
A tax levied upon soft drinks manufactured by bottlers and sold in the State. Also, a tax on syrups, powders and bases used in manufacturing soft drinks. Title 12, Chapter 21, Article 13, 1976 Code as amended.

0308. GASOLINE TAX - COUNTY:
To record the one cent per gallon gasoline tax each month for counties. The money is disbursed to the counties from the appropriation for Aid to Subdivisions. Section 12-27-380, 1976 Code as amended.

0309. GASOLINE TAX - COUNTY WATERCRAFT:
To record one-half of one-percent of the proceeds from the gasoline tax imposed pursuant to Section 12-27-230, 1976 Code as amended. The funds are transferred each month to the Department of Natural Resources for distribution to the counties based upon the number of boats or other water-craft registered in each county. Section 12-27-390, 1976 Code as amended.

0310. PETROLEUM INSPECTION TAX:
Fee of one-fourth cent per gallon collected by the Commissioner of Agriculture to provide funding for inspection, testing and analyzing petroleum products and other general state purposes. Section 39-41-120, 1976 Code.

0312. EXCISE TAX - CASUAL SALE:
An excise tax levied for the issuance of every certificate of title or proof of ownership for every motor vehicle, motorcycle, boat, motor, and airplane which is required to be registered and licensed by law upon which no sales or use tax has been paid. Tax for motor vehicles collected by the Department of Revenue & Taxation. Section 12-35-170, 1976 Code.

0317. GASOLINE TAX - ECONOMIC DEVELOPMENT:
A tax levied upon gasoline sold or used in South Carolina. Upon reaching $10,000,000 each fiscal year, this tax is no longer collected and the revenue is disbursed to the Strategic Highway Program.

0325. CONTROLLED SUBSTANCE TAX:
A tax imposed on marijuana and controlled substances. Section 12-21-5090, 1976 Code as amended.

0401. INDIVIDUAL INCOME TAX:
Revenue collected from individuals that are subject to the income tax laws of South Carolina. Section 12-27-210, 1976 Code.

0402. CORPORATION INCOME TAX:
Revenue collected from corporations that are subject to the income tax laws of South Carolina. Section 12-7-230, 1976 Code.

0403. CORPORATION INCOME TAX - TEXTILES:
Revenue collected from textile corporations that are subject to the income tax laws of South Carolina.

0404. EMPLOYER WITHHOLDING - INCOME TAX:
Tax withheld from employee's wages on a quarterly and annual basis and remitted to the Department of Revenue and Taxation to be held until the employee files his return and claims the credit for the tax against the liability reflected on his return. Chapter 12-9 (Article 5) of the 1976 Code.

0501. INSURANCE COMPANY TAX:
Revenue collected from Domestic Life Insurance Companies - 2% of total premiums not to exceed 5% of net income. Section 38-5-410, 1976 Code.

0502. DOMESTIC CORPORATION LICENSE TAX:
Revenue collected from domestic corporations doing business in South Carolina. "One mill upon each dollar paid to the capital stock and paid in as surplus of said corporation." (Minimum fee $10.) Section 12-19-70, 1976 Code.

0503. BANK TAX:
Revenue collected from banks engaged in business in South Carolina - "4½% of the entire net income". Section 12-11-20, 1976 Code. Distribution of Bank Tax: 10% to general fund of the State. 60% to the county in which the bank is located. 30% to the municipality in which the bank is located. If bank is not located inside of incorporated city or town, 40% is distributed to the General Fund of the State. Section 12-11-50, 1976 Code.

0504. SAVINGS AND LOAN ASSOCIATION TAX:
Revenue collected from Savings & Loan Associations doing business in South Carolina - 8% of net income. Section 12-13-30, 1976 Code.

0505. ELECTRIC POWER TAX:
A tax of one-half mill per kilowatt hour of electricity sold by any person for resale or sold to the ultimate user by any public utility or electric cooperative. Section 12-23-10, 1976 Code.

0506. FOREIGN CORPORATION LICENSE TAX:
Revenue collected from foreign corporations doing business in South Carolina. "One mill upon each dollar paid to the capital stock and paid in as surplus of said corporation" (minimum fee $10). Section 12-19-70, 1976 Code.

0507. UTILITIES TAX:
A license fee levied upon utility companies operating within the State of South Carolina. The fee is one mill on each dollar of the fair market value of property, as determined by the Tax Commission. There is no additional tax of 3 mills on utilities and electric cooperatives which is based on total gross receipts from business within South Carolina. Section 12-19-100 and 12-19-110, 1976 Code.

0602. ADMISSION TAX:
A tax of 4% levied upon all paid admissions to all places of amusement within this state and a license tax of 20% on admissions to view "X" rated and unrated motion pictures. Section 12-21-2420 and 12-21-270, 1976 Code as amended.

0603. ADMISSION TAX, DEPARTMENT OF NATURAL RESOURCES:
Revenue derived from the Admissions Tax from fishing piers along the coast of South Carolina is earmarked for the Commercial Fisheries Division of the Department of Natural Resources. Section 12-21-2420, 12-21-2710, 1976 Code.

0604. DOCUMENTARY STAMP TAX:
A tax levied upon bonds, notes, mortgages, conveyances, leases and powers of attorney. The tax is paid by affixing revenue stamps to the taxable instruments. Title 12, Chapter 21, Article 3, 1976 Code.

0606. GIFT TAX:
A tax imposed on the transfer of property by gift. Title 12, Chapter 17, Article 1, 1976 Code.

0607. WORKERS COMPENSATION SELF-INSURED TAX:
Maintenance tax collected from companies operating under self-insured workers compensation plan. Assessments and collections made by the South Carolina Workers' Compensation Commision. Section 42-5-190, 1976 Code.

0608. ADDITIONAL INSURANCE TAX:
A percentage fee on the total premiums written in South Carolina.

0609. ANNUAL INSURANCE TAX:
A tax that is based on a percentage of all premiums written in South Carolina.

0610. BROKERS PREMIUM TAX:
Four percent of the total premiums that brokers write on surplus lines.

0611. FIRE INSURANCE INSPECTION TAX:
A tax that is based on a percentage of the premiums written in South Carolina that contain fire coverage. Purpose of tax is to defray any expenses involved in inspections of buildings and investigations of charges of discrimination of rates. Section 38-5-1250, 1976 Code.

0612. WORKERS COMPENSATION INSURANCE TAX:
A tax based on a percentage of all workers compensation insurance premiums. It is administered and collected by the Insurance Commission. Sections 42-5-140, 150, 1976 Code.

0613. FIRE DEPARTMENT PREMIUM TAX:
A tax based on a percentage of all premiums written in South Carolina that contain fire coverage. Sections 38-57-110/120, 1976 Code.

0614. AUTO INSURANCE COMPANY TAX:
An assessment fee by Department of Insurance on the Automobile Insurance companies operating in the State for the cost of operation of the Rate Division as statistical agent for such business. Assessment based on amount of premium for automobile insurance written in the State General Appropriations Act.

0616. ESTATE TAX:
A tax imposed on transfer of taxable estate. Section 12-15-10 1976 Code.

0617. ADMISSION TAX-BINGO:
License tax charged to persons or organizations conducting bingo games where prizes of cash or merchandise are awarded. Section 12-21-2590, 1976 Code.

0618. WORKERS COMPENSATION SELF-INSURED TAX - WORKERS COMPENSATION INSOLVENCY FUND:
Revenue collected by the South Carolina Workers' Compensation Commission which is earmarked for transfer to the State Workers Compensation Insolvency Fund by Sections 42-5-190 and 42-7-200, 1976 Code.

0619. WORKERS COMPENSATION INSURANCE TAX - WORKERS COMPENSATION INSOLVENCY FUND:
Revenue collected by the Insurance Department which is earmarked for transfer to the State Workers Compensation Insolvency Fund by Section 42-7-200, 1976 Code. Sections 42-5-140, 150, 1976 Code.

0621. FIRE ACADEMY BOND TAX:
An additional tax of thirty-five one-hundredths percent imposed annually on the gross premium receipts less premiums returned on canceled policy contracts and less dividends and returns of unabsorbed premium deposits of all fire insurance companies doing business in the State. Section 38-7-30, 1976 Code, as amended.

0622. TRIBAL BINGO TAX:
The tribe shall pay, in lieu of an admission, a head, a license, or any other bingo tax, a special bingo tax equal to ten percent of the gross proceeds received during each session. Section 27-16-110, 1976 code of laws.

0625. COMMERCIAL NUCLEAR WASTE TAX:
Revenue collected by the Department of Revenue and Taxation for tax levied at $4.00 per cubic foot of commercial nuclear waste stored or buried in the State of South Carolina. Revenue is earmarked for funding Education Finance Act. (1983-84 General Appropriation Act, Part II.)

0630. UNEMPLOYMENT COMPENSATION INSURANCE TAX:
Contributions made by employers on taxable payroll for the quarter. Section 41-31-10, 1976 Code.

0635. ADMINISTRATIVE CONTINGENCY ASSESSMENT:
Contributions made by employers on taxable payroll for the quarter. Section 41-27-410, 1976 Code.

0640. INSURANCE PREMIUM TAX:
In addition to all license fees and taxes otherwise provided by law, there is levied upon each insurance company licensed by the Commissioner an Insurance Premium Tax based upon total premiums. Section 38-7-20, 1976 Code of Laws.

0645. SECOND INJURY FUND ASSESSMENT:
Assessment upon Worker's Compensation insurance carriers, self-insurers, and the State Worker's Compensation Fund to provide payment of claims as specified in SC Code of Laws, Section 42-9-400.

0650. HOSPITAL TAX:
Every hospital licensed as a general hospital by the Department of Health and Environmental Control is subject to the payment of an Excise, License, or Privilege Tax. Section 12-23-810, 1976 Code.

1601. FIREWORKS LICENSE:
An annual license required for wholesalers and jobbers selling fireworks within the State of South Carolina. Section 23-35-70, 1976 Code.

1602. COIN OPERATED DEVICES LICENSE:
Various licenses required for the use of coin operated machines, for the playing of music, games or amusement.

1603. ALCOHOLIC LIQUORS LICENSE:
License to sell alcoholic liquors. Section 61-3-410, 1976 Code.

1604. BEER AND WINE LICENSE:
Permit required of every person selling beer and wine. Applies to both retail and wholesale dealers. Section 61-9-310, 1976 Code.

1605. MOTOR CARRIER FEES:
Fee of three dollars for a registration card or identification marker as required for each vehicle of a motor carrier that is not licensed in the State. Section 12-31-210, 1976 Code.

1606. DEPARTMENT OF TRANSPORTATION REGISTRATION FEE:
A fee of one dollar for a registration card or identification marker as required for each vehicle operated by a motor carrier. Section 12-31-210, 1976 Code.

1607. CABLE TELEVISION FEE:
Fee collected from Cable Television Companies for right-of-way usage Section 58-12-90, 1976 Code as amended, reads as follows: "Cable television companies operating in this State shall pay an annual fee of $10.00 per mile of State of S. C. right-of-way usage. The revenue derived there from shall be designated and used for primary and secondary education purposes".

1608. LIQUID PETROLEUM GAS FEE:
License issued to dealers of liquid petroleum gas. Section 39-43-50, 1976 Code.

1609. MANUFACTURERS MOBILE HOME FEE:
A license issued to manufacturers of mobile homes. Section 31-17-310, 1976 Code.

1610. HOSPITAL LICENSE FEE:
A license issued to operate a hospital. Section 44-7-150, 1976 Code.

1611. MENTAL RETARDATION FACILITY LICENSE:
A license issued to operate a mental retardation facility. Section 44-77-30, 1976 Code.

1612. FOSTER HOME LICENSE:
A license issued by the Department of Social Services to persons that operate foster homes. Sections 43-15-40, 43-15-60, 1976 Code.

1613. DAY CARE LICENSE FEE:
A license issued by Department of Social Services to day care centers.

1614. DEALER AND HANDLER OF AGRICULTURAL PRODUCTS LICENSE:
License issued to dealers and handlers of agricultural products.

1615. CONDIMENTAL FEEDSTUFF FEE:
Analysis and registration of brand name animal feed or additives from samples submitted.

1616. SEED INSPECTION LICENSE:
License issued to persons that grow and package seed for sale or distribution. Revenue is used to defray the expenses of seed examinations and analyses. Section 46-21-40, 1976 Code.

1617. ANTIFREEZE INSPECTION FEE:
Analysis and registration of brand name antifreeze. Section 39-51-40, 1976 Code.

1618. MOTOR TRANSPORT FEE:
Registration of motor carriers operating in the State of South Carolina. Fees are assessed by determining weight of vehicle. Section 58-23-568, 1976 Code.

1619. INSURANCE AGENTS LICENSE:
A license issued by the Insurance Department to insurance agents.

1620. FINANCE COMPANY LICENSE:
A license issued to companies that are engaged in the finance business.

1621. DAIRY LICENSE:
License issued to distributors of milk products and dairy foods. Section 39-33-430, 1976 Code.

1622. EMPLOYMENT AGENCY LICENSE:
A license issued to companies that are engaged in the business of locating employment for people.

1623. PUBLIC RECREATION LICENSE:
A license issued to permit the operation of a billiard or pocket billiard room.

1624. NURSING HOME LICENSE:
A license issued to operate a nursing home. Section 43-27-10, 1976 Code.

1625. CHARITABLE ORGANIZATION SOLICITATION PERMIT:
A permit issued to charitable organizations each time they solicit funds. Section 33-55-40, 1976 Code.

1626. PUBLIC WEIGHMASTER LICENSE:
A license issued to permit the certification of weight, measure or count upon which sale of product is based. Section 39-11-30, 1976 Code.

1627. BARBER SHOP LICENSE:
A license issued by the Board of Barber Examiners to operate a barber shop. Section 40-7-170, 1976 Code.

1628. COSMETOLOGY SHOP LICENSE:
A license issued by the Board of Cosmetic Art Examiners to operate a shop. Section 40-13-240, 1976 Code.

1629. COSMETOLOGY SCHOOL LICENSE:
A license issued by the Board of Cosmetic Art Examiners to operate a cosmetology school. Section 40-13-280, 1976 Code.

1630. FUNERAL HOME PERMIT:
A permit issued by the Board of Funeral Service to operate a funeral home. Section 40-19-130, 1976 Code.

1631. PHARMACY PERMIT:
A permit issued by the Board of Pharmaceutical Examiners to operate a pharmacy. Section 40-43-370, 1976 Code.

1632. HEARING AID DEALER PERMIT:
Fee charged for a temporary permit issued by the Department of Health and Environmental Control to applicants to engage in the fitting and sale of hearing aids for period of one year under supervision of licensed dealer. Section 40-25-60, 1976 Code.

1633. IONIZING RADIATION LICENSE:
Registration license of the sources of ionizing radiation, including X-ray machines, nuclear power reactors, nuclear fuel reprocessing plants and nuclear fuel fabrication plants. Section 13-7-60, 1976 Code.

1634. RADIOACTIVE MATERIAL LICENSE:
A license issued by DHEC for dealers for storage of radioactive materials. Section 13-7-60, 1976 Code.

1635. RADIOACTIVE WASTE TRANSPORT PERMIT:
A permit issued by DHEC for transportation of radioactive material within the State. Section 13-7-60, 1976 Code.

1636. CONTROLLED SUBSTANCE REGISTRATION FEE:
A registration fee charged by DHEC for operations related to controlled substances. Section 13-7-60, 1976 Code.

1637. HAZARDOUS WASTE STORAGE FEE:
A fee charged by DHEC for operations dealing in the storage of hazardous waste. Section 13-7-60, 1976 Code.

1638. CONTRACTORS LICENSE:
License issued to general and mechanical contractors by the Contractors Licensing Board. Section 40-11-170, 1976 Code.

1639. CEMETERY LICENSE:
A license fee collected by State Cemetery Board for license issued to each cemetery seeking perpetual care lots or grave spaces. Section 39-55-80, 1976 Code.

1640. UNIFORM GRAIN ACT FEE:
A fee assessed by the Department of Agriculture on the dealers and handlers of grains and oilseeds to reimburse the state general fund for funds appropriated to administer the sampling, grading and inspection of grains and oilseeds. Section 46-42-60, 1976 Code as amended.

1641. PRENEED BURIAL CONTRACT LICENSE:
A license fee collected by the Financial Insitutuional Board - Banking Examining Division for a license to sell preneed burial contracts. Act 282 of 1973.

1642. DRIVER-SALESMAN PERMIT:
Permit issued by Department of Revenue & Taxation for driver-salesmen who act on behalf of a wholesaler to solicit orders for or promote sale of beer. Section 61-7-110, 1976 Code.

1643. PROPRIETARY SCHOOL LICENSE:
License issued by Department of Education to proprietary schools. Section 59-59-40, 1976 Code.

1644. MOTOR VEHICLE LICENSE:
Fees collected by the Motor Vehicle Division of the Department of Revenue and Taxation for motor vehicle registration, plates and titles and driver's licenses and permits. Section 57-3-610, 1976 Code, as amended.

1645. HYPODERMIC DEVICES LICENSE:
Fee collected for license issued to registered pharmacist or registered assistant pharmacist and authorized veterinary medicine suppliers for the sale of hypo-syringes and needles. Section 40-53-930, 1976 Code.

1646. HOME HEALTH AGENCY LICENSE:
Fee collected for license issued by DHEC for operation of a private Home Health Agency. Section 44-1-200, 44-1-210, 1976 Code.

1647. MODULAR BUILDING CONSTRUCTION FEE:
Fee collected for license issued to a manufacturer, manufacturer's representative or an approved inspection agency of modular buildings. Section 23-41-20, 1976 Code.

1648. ALCOHOLIC LIQUORS FILING FEE - LOCAL OPTION:
Nonrefundable filing fee of one hundred dollars for processing each application for special event sale and consumption permit. Section 61-5-180, 1976 Code.

1649. TERMINAL FACILITY REGISTRATION CERTIFICATION FEE:
Certification fee charged for the operation of any waterfront or offshore terminal facility. Section 48-43-510, 1976 Code.

1650. LOW-LEVEL RADIOACTIVE WASTE SURCHARGE:
Surcharge assessed on nonsited waste received at a regional disposal facility. Section 5 (d) (1) of public law 99.240.

1651. LOW-LEVEL RADIOACTIVE WASTE SURCHARGE REBATE:
Rebate of surcharge that was previously remitted to Department of Energy. Section 5 (d) (2) (A) of public law 99-240.

1652. EXPLOSIVE USE PERMIT:
Permit fee charged to certify or license persons selling, storing, or using explosives and to provide penalties for violations. Section 23-36-40, 1976 Code.

1653. PAWNBROKER CERTIFICATE OF AUTHORITY:
A Certificate of Authority issued by the Consumer Affairs Commission to pawnbrokers. Section 40-39-120, 1976 Code of Laws.

1654. MORTGAGE LOAN BROKER REGISTRATION FEE:
A registration fee collected by Consumer Affairs Commission from mortgage loan brokers engaging in the business of processing, placing, or negotiating a mortgage loan or offering to process, place, or negotiate a mortgage loan. Section 40-58-30, 1976 Code of Laws.

1659. MINING PERMIT FEE:
Mining permit application fees and other fees associated with the implementation of the S.C. Mining Act. Section 58.9, 1990-91 Appropriation Act.

1660. LOBBYIST REGISTRATION FEE:
A registration fee collected from a person who acts as a lobbyist or corporate entity that will have lobbyist act on their behalf before the General Assembly of South Carolina. Rules of The House of Representatives for the 1991 and 1992 Sessions of the General Assembly.

1661. PEST CONTROL BUSINESS LICENSE:
Business license issued to structural pest control businesses by Clemson University - Public Service Activities. Proviso 61.4, 1991-92 Appropriation Act.

1662. LICENSE/PERMIT FEES - FIRE EQUIPMENT:
The Division of State Fire Marshal is authorized to charge a license fee of one hundred dollars for all class fire equipment licenses issued by the Division of State Fire Marshal and a permit fee of twenty-five dollars for all class fire equipment permits issued by the Division of State Fire Marshal. Section 23-9-45, 1976 Code as amended.

1663. CONTINUING CARE RETIREMENT COMMUNITY LICENSE:
Fee collected for license issued by the Consumer Affairs Commission for operation of a Continuing Care Retirement Community. Section 37-11-30, 37-11-50, 1976 Code.

1668. INSURANCE LICENSE - NON-RECURRING:
Part of the Biennial Insurance License Fee designated as non-recurring revenue in the fiscal year 1992-93 Appropriation Act.

1669. EMPLOYMENT AGENCY LICENSE - NON-RECURRING:
Part of the Biennial Employment Agency License Fee designated as non-recurring revenue in the fiscal year 1992-93 Appropriation Act.

1670. CHARITABLE ORGANIZATION SOLICITATION PERMIT - NON-RECURRING:
Part of the Biennial Charitable Organization Solicitation Permit Fee designated as non- recurring revenue in the fiscal year 1992-93 Appropriation Act.

1671. LOW-LEVEL RADIOACTIVE WASTE - NON-RECURRING:
Part of the Low-Level Radioactive Waste Fees designated as non-recurring revenue in the fiscal year 1992-93 Appropriation Act.

1672. LOW-LEVEL RADIOACTIVE ACCESS FEES:
Access fee of $34 per cubic foot to be paid by all generators in the Southeast Region, other than South Carolina, for waste disposed at the Barnwell Facility commencing July 1, 1994. Authorized by Article 3(B) of the Southeast Interstate Low-Level Radioactive Waste Management Compact, Public Law 99-240, Section 223.

1674. DOT - OTHER PERMITS:
Various permits issued to authorize the operation of certain vehicles or the sale of certain goods or services.

1677 INTERSTATE MOTOR CARRIER FEE:
Fee charged for registration of interstate authority by motor carriers, Section 58-23-640, 1976 code as amended.

1678. MOTOR VEHICLE INSPECTION FEES:
Fees collected for certificates issued to business establishments authorizing the inspection of motor vehicles.

1679. MISCELLANEOUS VEHICLE PERMITS:
Various permits issued to authorize the operation of certain vehicles or the sale of certain goods or services.

1680. FINANCIAL RESPONSIBILITY FEES:
Fees charged for the reinstatement of vehicle plates after failure by the owner to meet certain rules or regulations.

1681. BUNGEE JUMP FACILITY FEES:
Fees collected for permit issued by the Department of Labor, Licensing, and Regulation for the operation of a bungee jump facility. Section 52-19-60, 1976 code.

1682. MOTOR FUEL LICENSES:
License issued to Motor Fuel Suppliers and Importers. Section 12-28-1100, 1976 Code as amended.

1702. TRAINING - PRIVATE SECURITY OFFICERS:
Training of private security company training officers. Section 40-17-30(5), 1976 Code as amended.

1703. GUN LICENSE-PRIVATE DETECTIVE/SECURITY:
Licenses and/or registrations issued by State Law Enforcement Division to private security/detectives and gun dealers. Section 21-31-130 and Section 40-17-10, 1976 Code as amended.

1705. SULLIVANS ISLAND LOT PERMIT:
Fees required to obtain Fee Simple Title to lots, Sullivans Island. Section 4, Act 420 of 1953.

1706. HUNTING/FISHING LICENSE AND PERMIT:
License and/or permit issued to individual to hunt game and/or fish within the State. Section 50-1-150, 1976 Code.

1708. CONCEALED WEAPON PERMIT:
Permit issued by State Law Enforcement Division for the carrying of concealed weapons. Section 23-31-120, 1976 Code as amended.

1709. MARINE RESOURCES LICENSE AND PERMIT:
Licenses and permits issued by the Marine Resources Division of the Department of Natural Resources related to the operations in salt water fishing and shellfish activity. Section 50-17, Article 3, 1976 Code.

1710. SCHOOL BUS USE PERMIT:
Permit issued for use of school bus for extra-curricular activities. Section 59-67-510, 1976 Code.

1711. MARRIAGE LICENSE FEE:
Marriage license fees collected by probate judges and clerks of court and remitted to State Treasurer in accordance with Section 20-1-375, 1976 Code as amended.

1712. NAVIGABLE WATERS ACTIVITY PERMIT:
Permit fees collected by the Budget and Control Board for permits issued for construction, alteration, dredging, filling as other activity in navigable waters of the State. Section 1-11-75, 1976 Code as amended.

1713. OIL AND GAS EXPLORATION PERMIT:
Permit issued by the Department of Health & Environmental Control for the exploration of oil and/or gas in the State.

1714. MODULAR CERTIFICATION LABEL FEE:
A fee charged for the certification label that is permanently affixed to each transportable section of each factory built modular structure for sale within the state. Section 23-41-80, 1976 Code.

1715. ELEVATOR FEE:
Operating permit issued by Department of Labor, Licensing, and Regulation to the owner of an elevator or similar device. Section 41-16-140, 1976 Code.

1716. PISTOL COLLECTORS LICENSE:
License issued by State Law Enforcement Division to collectors of pistols. Section 23-31-195, 1976 Code.

1717. ASBESTOS REMOVAL PROJECT FEE:
Asbestos abatement entities performing asbestos projects shall, before beginning work on a project, obtain an Asbestos Abatement License from DHEC. The license must be obtained for each project. Section 44-87-20, 1976 Code of Laws.

1718. UNDERGROUND PETROLEUM STORAGE TANK FEE:
Registration fee charged by Department of Health and Environmental Control to the owner of an underground tank which stores petroleum or petroleum products. Section 44-2-60, 1976 Code of Laws.

1719. AMUSEMENT RIDE FEE:
Operating permit issued by Department of Labor, Licensing, and Regulation to the owner of an amusement device used at carnivals, fairs, and amusement parks. Section 41-18-120, 1976 Code of Laws.

1720. NURSING HOME FEE:
A fee charged each licensed nursing home for a licensed bed. Section 44-7-270, 1976 Code.

1721. RESIDENTIAL SPECIALTY CONTRACTOR APPLICATION FEE:
Registration fee collected by the Residential Builders Commission from any person who engages in residential specialty contracting. Section 40-59-75 and 40-59-77, 1976 Code as amended.

1722. RESIDENTIAL SPECIALTY CONTRACTOR CERTIFICATION FEE:
Certification fee collected for each specialty classification a residential specialty contractor applies for. Section 40-59-77, 1976 Code as amended.

1723. LOW-LEVEL RADIOACTIVE WASTE ACCESS FEE:
Access fee assessed each generator of low-level radioactive waste disposed at the Barnwell site.

1724. NON-IONIZING RADIATION FEE:
Fees collected by the Department of Health and Environmental Control for the licensing, registration, and certification of users of the sources of ionizing and non-ionizing radiation. Section 13-7-45, 1976 Code as amended.

1725. HAZARDOUS WASTE INCINERATION FEE:
A fee of ten dollars a ton on the incineration of hazardous waste in this State whether the waste was generated within or outside of the State. Section 44-56-170, 1976 Code as amended.

1801. PROFESSIONAL AND OCCUPATIONAL LICENSE:
Professional and occupational licenses and/or permits issued to individuals by the various examining and registration boards. Title 40, 1976 Code.

1802. APPRENTICE LICENSE:
Licenses issued by the various professional and occupational examining and licensing boards to individuals who will serve in an apprentice status.

1803. HEARING AID DEALER LICENSE:
License issued by DHEC to individuals who have qualified to be dealers in hearing aids. Section 40-25-40, 1976 Code.

1804. SOIL CLASSIFIERS LICENSE:
License issued by the examining board in the Department of Natural Resources to individuals qualified as Soil Classifiers. Section 40-65-15, 1976 Code.

1805. LANDSCAPE ARCHITECT LICENSE:
License issued by the examining board in the Department of Natural Resources to individuals qualified as Landscape Architects. Regulation 74-6.

1806. POLYGRAPH OPERATOR LICENSE:
License issued by SLED to individuals who are qualified to operate a polygraph machine. Section 4-53-90, 1976 Code.

1807. STATE CONSTABLE LICENSE FEE:
Fees collected (by authority of Act 475 of 1983) from all state constables appointed without additional compensation pursuant to provisions of Section 23-1-60 and for renewal applications, except for employees of the State or any political subdivision appointed in line of duty.

1808. MIDWIFE CERTIFICATION LICENSE:
Fees charged by DHEC for the registration and certification of lay midwifes as a part of the lay midwifery program as directed by Regulation 61-24.

1809. BAIL BONDSMAN/RUNNER LICENSE:
License issued by the Insurance Department to bail bondsman and runners. Section 38-63-110, 1976 Code.

1810. ASBESTOS ABATEMENT LICENSE:
Licence issued by DHEC to contractors, supervisors, workers, air sampling professionals, and consultants engaged in an asbestos project. Section 44-87-30, 1976 Code of Laws.

1811.ARBITRATION AND MEDIATION CERTIFICATION FEES:
Annual certification fee collected by the Board of Arbitrator and Mediator Certification from licensed arbitrators and mediators.

2601. FEES AND RECEIPTS - MUNICIPALITIES:
To designate revenue received from municipalities as fees and insurance premiums such as payments to the State Workers' Compensation Fund.

2602. FEES AND RECEIPTS - COUNTIES:
To designate revenue received from counties as fees and insurance premiums such as payments to the State Workers' Compensation Fund.

2603. FEES AND RECEIPTS - OTHER POLITICAL SUBDIVISIONS:
To designate revenue received from other political subdivisions as fees and insurance premiums such as payments to the State Workers' Compensation Fund.

2604. FEES AND RECEIPTS - STATE AGENCIES:
To designate revenue received from state agencies as fees and insurance premiums such as payments to the State Workers' Compensation fund.

2605. FEES AND RECEIPTS - OTHER:
To designate revenue received from private individuals or organizations as part of the cost of building or construction projects.

2701. REFUND-DEFENSE OF INDIGENTS:
Refund received from defendant to pay part of the defense cost when directed by Judge on basis of information that defendant has the resources to pay part of the cost.

2801. FEDERAL GRANTS:
To designate all Federal formula grants, project grants, cooperative agreements, and procurement contracts from the Federal agencies. See Code 2805 for sub-grants and sub- contracts from other state agencies.

2802. INDIRECT COSTS - GENERAL FUND:
To designate all indirect cost recovered for the State General Fund as authorized under federal regulations. See Code 7210 for recoveries from other than Federal Fund sources.

2803. FEE-FEDERAL AGENCIES:
To designate revenue received from Federal agencies for patent/copyright fee, license fee, land use fee, vital record fee, patient and laboratory fee.

2804. FEE-TITLE XX ADMINISTRATIVE:
Applies to Department of Social Services only and designates the amount received on Title XX contracts for administration of the Title XX program.

2805. FEDERAL GRANT SUB-CONTRACT STATE AGENCIES:
To designate all federal funds received from other State agencies on a sub-grant or sub-contract basis.

2806. FEDERAL GRANT SUB-CONTRACT OTHER ENTITIES:
To designate all federal funds received for other entities (not state agencies) on a sub-contract or sub-grant basis.

2807. FEDERAL TITLE XX REIMBURSEMENTS:
To designate all federal funds received as reimbursements on Title XX sub-contracts or sub-grants.

2808. MEDICAID FFP INCENTIVE REBATE:
To designate all federal funds received as recovery of Medicaid Federal Financial Participation (FFP) previously withheld.

2809. MEDICAID FRAUD INVESTIGATION REIMBURSEMENT:
To designate all federal funds received as reimbursement of expenses incurred for fraud investigations in the medical assistance program.

2810. CHILD SUPPORT ENFORCEMENT REIMBURSEMENT:
To designate all federal funds received as reimbursement of expenses incurred for child support enforcement.

2811. MEDICAID PROGRAM AUDIT REIMBURSEMENTS:
To designate all federal funds received as reimbursement of expenses incurred for audits of the medical assistance program.

2812. FOOD STAMP PROJECT FAIR RECOVERIES:
Collections for over-payments or over-authorization of benefits in the food stamp program.

2814. LIMITED MEDICAID EARNED FUNDS:
Funds collected by the Medical University of South Carolina as earned revenue that are remitted to the General Fund, Proviso 19M.10, Fiscal Year 1993-94 Appro-priation Act.

2817. TITLE IV-D RECOVERIES - FEDERAL:
Funds collected under the Child Support Enforcement Program (Title IV-D) which are not state funds but are retained by Department of Social Services. General Appropriation Act.

2820. RIGHT-OF-WAY ADVANCE - FEDERAL:
Funds advanced by the Federal Government for purchase of right-of-way for highway construction by the Department of Transportation.

2901. POWER COMMISSION FEE:
Revenue received annually from U. S. Government. State's share of net receipts from use of National Forests. Section 17, Federal Power Act (49 Stat. 838).

3001. REVENUE SHARING:
Federal funds received from the Revenue Sharing Act.

3301. ALLOCATIONS FROM MUNICIPALITIES:
To designate allocations from municipalities received as deposits for matching Federal and Other grants.

3302. ALLOCATIONS FROM COUNTIES:
To designate allocations from counties received as deposits for matching Federal and Other grants.

3303. ALLOCATIONS FROM COUNTY LIBRARIES:
To designate allocations from County Libraries received as deposits for matching Federal and Other grants.

3304. ALLOCATIONS FROM SCHOOL DISTRICTS:
To designate allocations from school districts received as deposits for matching Federal and Other grants.

3305. ALLOCATIONS FROM OTHER POLITICAL ENTITIES:
To designate allocations from other political entities received as deposits for matching Federal and Other grants. (See 7205 for deposits by private entities.)

3708. DOT-STATEWIDE COST RECOVERY
The Department of Transportation's proportionate share of the cost of administration of Central Service Agencies as directed by the Appropriation Act.

3710. SURPLUS PROPERTY REVOLVING FUND-BUDGET AND CONTROL BOARD-DIVISION OF OPERATIONS (SURPLUS PROPERTY)-TRANSFER:
Appropriation refund from Surplus Property Revolving Fund to cover appropriations from the General Fund to Surplus Property Section. This object code should be used only with transaction codes 310, 315, 360 and 365.

3711. STATE HOUSING AUTHORITY REIMBURSEMENT-TRANSFER:

To designate the reimbursement from the State Housing Authority to cover the General Fund Appropriations as provided for in the Appropriation Act. This object code should be used only with transaction codes 310, 315, 360 and 365.

3713. DSS MEDICAID PROGRAM AUDIT REIMBURSEMENT:
Reimbursement to General Fund for State costs incurred for audits of Medicaid program.

3801. REFUND PRIOR YEAR EXPENDITURES:
Refund from prior year expenditures. A refund of prior year expenditure (GF) is returned to General Fund as revenue.

3802. REFUND-CASE SERVICE:
Refund received by agencies related to case service expenditures. Specific identifications made and refunded to original source.

3803. UNCLAIMED CHECKS SECTION 11-5-110:
Checks issued by the Treasurer for payment of claims that have not been presented for payment within two years are covered back into the state treasury annually. Section 11-5-110, 1976 Code.

3804. REFUND - PRIOR YEAR REVENUE:
Refund of revenue received in a prior year. This object code is not to be used for receipts of revenue. It should be used on disbursements refunding revenue when it is impractical to use original revenue object.

3805. UNIDENTIFIABLE BANK DEPOSITS OR ADJUSTMENTS:
Write-off irreconcilable bank deposits and adjustments to the General Fund.

3806. UNINSURED EMPLOYER RECOUPMENT:
Reimbursement of expenses, costs, or benefits paid by the South Carolina Workers' Compensation Uninsured Employers' Fund. Section 42-7-200, 1976 Code as amended.

3807. REIMBURSEMENT ON CLOSED PROJECTS:
Refund of expenditures on completed projects that signify overpayments or amounts for which other parties are liable and make payment.

3901. MEDICAID AND MEDICARE REIMBURSEMENT:
Earned funds received as payment for services provided under the Medicaid and Medicare programs. Agencies should use this object code to record all Medicaid funds received from the State Health and Human Services Finance Commission.

3902. OTHER REIMBURSEMENTS - STATE AGENCIES:
To designate other reimbursements from state agencies not specifically classified otherwise.

4001. ALLOCATIONS FROM STATE AGENCIES:
To designate allocations from state agencies.

4005. ALLOCATIONS EDUCATION IMPROVEMENT ACT:
To designate education improvement act allocations from the Department of Education to other state agencies.

4101. STATE APPROPRIATIONS: To designate state general fund appropriations received in funds and/or fund groups other than General Fund. 4501. DOCKETING FEE: Fee charged to bring a case to court and have it placed on the docket. 4502. MUNICIPAL CHARTER FEE: Fee charged to file a municipal charter. 4503. LITIGATION AND COURT COST RECOVERIES: Recoveries received for court costs from the losing party in court cases where the Attorney General is on the winning side. 4504. VOTING EQUIPMENT APPROVAL FEE: Fee charged for the approval of voting equipment. 4505. PARKING FEE: Fee charged for privilege of parking on State owned or leased property. 4506. ALCOHOL AND DRUG COUNSELOR CERTIFICATION: Fee charged by Alcohol and Other Drug Abuse Services for the certification of counselors in the alcohol and drug abuse field. 4507. LAW EXAMINATION FEE: Fee charged individuals who take the State Bar Examination. Twenty-five percent of the fee is deposited to the credit of the General Fund. 4508. CHEMISTRY LABORATORY FEE: Fee charged by SLED for tests performed in the Chemistry Laboratory on materials and substances related to a crime. 4509. HEARING AID DEALER EXAMINATION FEE: Fee charged by DHEC for examination for hearing aid dealer license. 4510. POLYGRAPH EXAMINATION FEE: Fee charged by SLED for examination for polygraph operator license. 4511. SOIL CLASSIFIER EXAMINATION FEE: Fee charged for examination for soil classifier license. 4512. LANDSCAPE ARCHITECT EXAMINATION FEE: Fee charged for examination for landscape architect license. 4513. PROFESSIONAL AND OCCUPATIONAL EXAMINATION FEE: Professional and occupational examination fees charged to individuals by the various examining boards and commissions for administering the examination for license. Title 40, 1976 Code. 4514. STORAGE FEE: Fee charged Bonded State Warehouses which store cotton under official state receipts. 4515. INSURANCE PREMIUM: Insurance premiums collected for remittance to insurance companies. 4516. PATIENT FEE: Revenue collected from paying patients. Includes payments received directly or indirectly from Social Security Administration or other retirement plans for the benefit of patients. 4517. STATE BAR FEE: Fee charged by the State Bar to attorneys for privilege to practice legal profession in State. 4518. HANDLING AND STORAGE FEE: Fee charged for handling and storage of materials. 4519. AGENCY RENOVATION REVENUE: Revenue received by Division of Operations for space renovations completed for other state agencies. 4520. REIMBURSABLE RENOVATION PROJECTS: Reimbursements received for renovation projects. 4521. CUSTODIAL SERVICE REVENUE: Revenue received for custodial services. 4522. TELECOMMUNICATIONS ENGINEERING & OPERATIONS SERVICES: Revenue received for telecommunications engineering and operations services. 4523. STATE SHARED TELEPAK REVENUE: Revenue received for State Shared Telepak services. 4524. DATA PROCESSING SERVICES REVENUE: Revenue received for data processing services. 4525. PRINT SHOP REVENUE: Revenue received for print shop services. 4526. INTRA-STATE MAIL SERVICE: Revenue received for intra-state mail services. 4527. WORKERS' COMPENSATION AWARD REVIEW FEE: Fee collected by Workers' Compensation from appellant seeking full commission review of workers compensation award. Section 42-17-50 Code as amended. 4528. WORKERS' COMPENSATION SELF-INSURED APPLICATION FEE: Fee collected by Workers' Compensation from applicants seeking "Self Insurer" status under Workers' Compensation Act. 4529. GED TESTING SERVICE FEE: Fee collected by Department of Education from applicant for high school certificate examination. 4530. WORKERS' COMPENSATION SELF-INSURED ANNUAL FEE: Fee collected annually by Workers' Compensation from employers carrying own risk for Workers' Compensation insurance. Section 42-5-195. 4531. PARKING PERMIT: Fee collected for issuing a lost or misplaced parking permit. 4532. BOATING REGISTRATION FEE: Fee collected for registration of watercraft. 4533. BOAT AND MOTOR TITLING FEE: Fee collected for issuing and recording title for boat and/or motor. 4534. FEE-STAFF PRACTICE EXCESS: Revenue received for excess fees collected under staff practice agreement. 4535. RECORD SEARCH FEE: Fee charged by the State Law Enforcement Division, not to exceed $5.00 each, for criminal record searches conducted pursuant to regulations contained in Chapter 73, Article 3, Subarticle I of the code of state regulations. 4536. TELECOMMUNICATIONS CUSTOMER SERVICES: Revenue received from completed customer service requests for telecommunication installations. 4537. DUAL PARTY RELAY SYSTEM FEE: Monthly fee collected by telephone companies regulated by the Public Service Commission for the administration of the Dual Party Relay System. Section 58-9-2530, 1976 Code as amended. 4538. PARDON APPLICATION FEE: Each Pardon Application must be accompanied with a Pardon Application fee of $50.00. Section 24-21-960, 1976 Code as amended. 4539. PUBLIC DEFENDER APPLICATION FEE: A $25.00 application fee for Public Defender Services must be collected from every person who executes an affidavit that he is financially unable to employ counsel. Section 17-3-30, 1976 Code as amended. 4601. FERTILIZER INSPECTION TAX: To receive the payments of fertilizer inspection tax of $.25 per ton of commercial fertilizer sold in the State. Administration - Clemson University, Public Services Activities. 4602. FERTILIZER REGISTRATION FEE: To receive penalties and other fees in connection with the administration of the fertilizer act. Clemson University - Public Service Activities. 4603. LABORATORY TEST FEE: Fee charged for health services tests completed in the laboratory. 4604. VITAL RECORDS FEE: Fee charged by DHEC for services rendered in the vital records system. 4605. SEPTIC TANK PERMIT FEE: Permit fee charged for all approved septic tank applications. Section 44-1-180, 1976 Code and Regulation 61-56. 4606. FOOD SERVICE INSPECTION FEE: An annual fee charged for the inspection of food service establishments and retail food stores. Section 44-1-180, 1976 Code. Regulation 61-25 and 61-26. 4607. ENVIRONMENTAL FEES: Fees charged by DHEC for environmental permits, licenses, and certificates. Section 41.32, 1987-88 Appropriation Act. 4608: INFECTIOUS WASTE FEE: Fee charged by DHEC for the disposal of infectious waste. Section 41.36, 1988 Appropriation Act. 4609. SOLID WASTE MANAGEMENT FEE: Fees collected from the sale of tires, lead-acid batteries, white goods, and motor oil and similar lubricants for the management of the Solid Waste Management Trust Fund. Section 44-96-120, 1976 Code. 4701. PUBLIC SERVICE COMPANY ASSESSMENT TAX: To receive the assessments levied by the Comptroller General's Office against the various Public Service Companies in the State. Received from the various County Treasurers. 4702. JUVENILE DETENTION FEE: Fee charged to county governmental bodies that enter into an intergovernmental agreement with the Department of Juvenile Justice for the detention of juveniles from their particular county. Section 20-7-3230, 1976 Code as amended. 4705. DUI CHEMICAL TEST FEE: Fee charged for administering the DUI Chemical Test on persons convicted of violations of Section 56-5-2930 or 56-5-2945. Section 56-5-2950, 1976 Code of Laws 4710. PUBLIC SAFETY INVESTIGATION COST RECOVERY: Reimbursement of expenditures incurred by the State Troopers while inspecting used car dealers for vehicle odometer tampering. 4715. PUBLIC SAFETY SUPPORT SERVICES: Reimbursement of expenditures incurred by the State Troopers while providing security at special events. 4801. FINANCIAL INSTITUTION EXAMINING FEE: Fee charged by Board of Financial Institutions to banks for the examination of a bank to cover the total funds appropriated for examination. 4802. INSURANCE FEE: Fee collected from other states that charge insurance companies from South Carolina a tax rate that is higher than the rate that South Carolina charges. 4804. GRADING AND INSPECTION FEE: Fee for grading, checking and inspection. 4805. FINANCE COMPANY INVESTIGATION AND RE-EXAM FEE: Fee charged for the investigation and re-examination of finance companies. 4806. CREDIT NOTIFICATION FEE: Fees collected by the Commission on Consumer Affairs for notification to make Consumer Credit Sales, Consumer leases or Consumer loans. Section 37-6-203, 1976 Code as amended reads as follows: "A person required to file notification shall on or before January thirty-first of each year pay to the administrator an annual fee of fifty dollars for that year for each address in this state listed in the notification; provided, however, that the fee for any one person shall not be less than fifty dollars; provided, further, that a person who does not extend credit pursuant to written contracts and a person whose annual gross volume of business does not exceed one hundred fifty thousand dollars shall pay a fee of ten dollars." 4807. AIRCRAFT REGISTRATION FEE: Fee charged to register aircraft with the Department of Commerce. 4808. FIXED BASE OPERATOR FEE: A standard lease for permission to operate a flying service at an airport. 4810. DOMESTIC CORPORATION FEE: Fee charged to Domestic Corporations for filing for a charter, amendments to the charter and dissolvement of charter. 4812. FOREIGN CORPORATION FEE: Fee charged to Foreign Corporations for filing for a charter, amendments to charter and dissolvement of charter. 4815. NOTARY PUBLIC FEE: Fee charged an individual to file for notary public commission. 4817. UNIFORM COMMERCIAL CODE FEE: Fee charged for filing liens and various other security instruments. 4818. SECURITIES FEE: Fee charged for the registration of stocks and bonds. 4819. BURNING ASSISTANCE FEE: Fee charged by Forestry Commission for assistance rendered on private property in the use of fire purposely set to forest lands for prescribed forest management. General Appropriation Act. 4820. FIRE LANE FEE: Fee charged by Forestry Commission for cutting fire lanes on private property. General Appropriations Act. 4821. TIMBER MARKING FEE: Fee charged for marking timber on private property. 4822. PHOTOCOPYING FEE: Fee charged for photocopying service. 4823. WORK RELEASE MAINTENANCE FEE: Fee assessed by the Department of Corrections on participants in the regular work release program to defray program cost, food, and shelter. The revenue generated from this fee is deposited to the General Fund. The participants of the program live in the various centers of the Department of Corrections. 4824. PROFESSIONAL AND OCCUPATIONAL APPLICATION FEE: Fee charged by examining boards and commissions to individuals applying for examination and license. Title 40, 1976 Code. 4825. FARMER'S MARKET REVENUE, COLUMBIA: Fees collected from gate receipts, space rentals and etc., used for operation and maintenance of Columbia State Farmer's Market. 4826. PROBATION AND PAROLE SUPERVISION FEE: Fee charged to parolee for supervision during the probation and parole period. 4827. ADMISSION/PARKING FEE: Fee charged for admission and/or parking at recreational and historical sites. 4828. GOLF COURSE FEE: Fee charged for use of golf course. 4829. TRAINING CONFERENCE REGISTRATION FEE: Fee charged for registration at training conference, seminar or workshop. 4830. WAREHOUSE DIVISION FEE: Portion of fees collected from bonded warehouse owners which is deposited to the General Fund. 4831. COMMODITY BOARD ASSESSMENT: Fees and assessments collected by the various marketing commodity boards. 4832. EXTENDED WORK RELEASE SUPERVISION FEE: Fee assessed by the Department of Corrections on participants in the extended work release program to cover cost of participants supervision and other financial obligations. Section 24-13-630, 1976 Code as amended. 4833. SUPERVISED FURLOUGH FEE: Fee charged prisoners participating in a supervised furlough program to cover cost of supervision. 4834. COMMUNITY CORRECTION PLAN ASSESSMENT: An assessment, which is in addition to any other fine or cost, imposed on a person who is convicted, pleads guilty as nolo contendere or forfeits bonds. Section 24-23-210, 1976 Code as amended. 4835. PESTICIDE REGISTRATION FEE: Fee charged for the registration of pesticides. Administered by Clemson University, Public Service Activities. 4836. PESTICIDE CERTIFICATION FEE: Fee charged for the certification of pesticides. Administered by Clemson University, Public Service Activities. 4837. SEED CERTIFICATION FEE: Fee charged for certification of seed. Administered by Clemson University, Public Service Activities. 4838. VICTIM RESTITUTION FEE: Prisoner earnings withheld by Department of Corrections for payment to victim in accordance with Section 24-3-20 and 24-3-40, 1976 Code as amended. 4839. CHILD PLACEMENT FEE: Fee charged by agency for placement of child with adopting parents. Assessed to cover legal expenses and other related costs incurred. 4840. ON-LINE REFERENCE SERVICE FEE: Fee collected by the State Library for actual costs of on-line reference services. 4841. TAX FORMS DISTRIBUTION FEE: Fee collected by the Department of Revenue and Taxation for distributing tax forms to tax practitioners for the recovery of postage and handling costs. 4842. SOIL TESTING FEE: Fee collected by Clemson University (PSA) for testing soil samples. 4843. CROP EVALUATION AND DIAGNOSTIC LAB FEE: Fee collected by Clemson University (PSA) for performing crop evaluations and completing diagnostic laboratory tests. 4844. PRENEED BURIAL CONTRACT FEE: A contract fee collected by the Financial Institution Board - Bank Examining Division on each preneed burial contract sold by a licensed agent. Act 282 of 1973. 4845. PROFESSIONAL LICENSE RECIPROCITY FEE: Fee collected by State Professional and Occupational Licensing Boards for completion and certification of reciprocity application. 4846. DOCUMENT CERTIFICATION FEE: Fee collected for completion of certifications of true and valid documents included on photocopy of an original document. 4847. RECORD CHANGE FEE: Fee collected for changing record, such as change of name and address, etc. 4848. STATE PARK USER FEE: Fee collected at state parks for use of specific facilities. Includes fees for use of picnic shelters, recreation buildings, boats, bicycles, coin operated equipment, swimming facilities, fishing piers, carpet golf, skeet ranges, marinas, tour carts, etc. 4849. ALTERATION CRITICAL AREA APPLICATION FEE: Administrative fee collected by Coastal Council upon application for a permit for alteration of any critical area as defined in Act 123 of 1977. 4850. MISCELLANEOUS FEE: Fee charged for service for which no specific code has been established. If otherwise classified, do not charge to this code. 4851. DEALER AND HANDLER GUARANTY FUND ASSESSMENT: An assessment imposed on all soybeans and other grains delivered by producers to grain dealers. The assessment is collected from the producer by the grain dealer and remitted to the Department of Agriculture. Act 156 of 1981. 4852. RATE SCHEDULE FILE FEE: Fee charged by Department of Consumer Affairs for rate schedules filed by creditors for services in maintaining file and issuing certified copies. 4853. PRIMARY FOREST PRODUCTS ASSESSMENT: Assessment levied on all primary forest products harvested from lands within the state. Collections made by the Department of Revenue and Taxation under Section 48-30-40, 1976 Code as amended. Deposited in Forest Renewal Fund. 4854. REGISTRATION AND RENEWAL FEE: Fee received by the Real Estate Commission for registration and renewal for commercial property, vacation time-sharing condominiums, real estate and appraisal approved courses and instructors. 4855. INFORMATION SYSTEM DEVELOPMENT FEE: Proceeds received from other state agencies and the private sector for the sale of services related to the development of information systems. 4856. ADMISSION APPLICATION FEE: Fee charged to prospective student to cover costs of processing application for admission. 4857. TRUST FUND ADMINISTRATION FEE: Fee charged for service and administration of trust funds in custody of State Treasurer. Example-Chem Nuclear Trust. 4858. CLIENT FEE: Fee paid by clients for services provided in connection with the adoption process, including application fee, home study fee, post adoption fee, placement fee and transfer fee. 4859. CREDIT CARD FILING FEE: Credit card notification filing fee collected from every creditor engaged in this state in making consumer loans pursuant to a lender credit card or similar arrangement. Section 37-3-306, 1976 Code. 4860. REVENUE BOND PROPOSAL FEE: Fee charged for processing revenue bond proposals submitted by counties and municipalities for issuance or refunding of industrial, hospital or pollution bonds. 4861. CERTIFICATION OF AUTHORITY FEE: Fee collected from any person engaged in selling, furnishing, or making available to members, either as principal or agent, motor club services. Section 38-50-70, 1976 Code. 4862. MOTOR CLUB REPRESENTATIVE FEE: Fee collected from any individual designated by the club who acts or aids in any manner in the solicitation, negotiation, or renewal of service contracts. Section 38-50-120, 1976 Code. 4863. LOAN FEE: Loan closing fees associated with state revolving funds for sewer projects, collected by the Division of Local Government. 4864. MODULAR PLANS APPROVAL FEE: Fee charged by the Department of Labor, Licensing and Regulation for the review and evaluation of proposed plans and building system of modular construction. 4865. PHYSICAL FITNESS SERVICES FEE: Fee collected from any person or organization offering physical fitness services. Section 44-79-80, 1976 Code. 4866. AIRPORT INSPECTION FEE: Fee charged for airport inspections performed by the Department of Commerce personnel. 4867. CERTIFICATE OF NEED FILING FEE: Fee charged by the Department of Health and Environmental Control to cover the cost of operating the Certificate of Need Program. Part I, Section 41.36, 1987-88 Appropriation Act. 4868. SPRINKLER PLAN REVIEW FEE: Fee charged by the State Fire Marshal for the review of sprinkler plans and specifications. Section 23-45-140, 1976 Code of Laws. 4869. ATHLETE AGENT FEE: Registration fee collected from athlete agents. Section 59-102-20, 1976 Code. 4870. COMMUNITY CORRECTIONS FEE INCREASES: Fees assessed on persons convicted of criminal offenses for the purpose of defraying the costs of community corrections programs. Section 24-23-210, 1976 Code as amended. 4871. CONSTRUCTION OF WATER BARS FEE: Fee charged by Forestry Commission for the construction of water bars on private property. Section 48-23-295, 1976 Code. 4872. STAND BY FOR PRESCRIBED BURNING FEE: Fee charged by Forestry Commission to have employees on stand by during a prescribed burning on private property. Section 48-23-295, 1976 Code. 4873. STATE RUN PRIMARIES - FILING FEE: Filing fees for candidates whose names are on ballots to be voted on in all primaries, except municipal primaries. Section 7-13-40, 1976 Code as amended. 4874. SECURITIES FEE - NON RECURRING: Part of the Biennial Securities License fees designated as non-recurring revenue in the fiscal year 1992-93 Appropriation Act. 4875. STORMWATER PERMIT FEE: Fee collected by the Department of Natural Resources for the review of land disturbing activities. Section 48-14-120, 1976 Code as amended. 4876 STAFF LEASING SERVICES FEE: Fees collected by the Department of Consumer Affairs for the regulation of Staff Leasing Services. Section 40-68-30, 1976 Code, as amended. 4901. SALE OF SEEDLINGS: Sale of tree seedlings and related products. 4902. SALE OF TIMBER: Sale of timber and related products from land owned by the Agency or State. 4903. FISH STOCKING FEE: Fee charged by the Department of Natural Resources for the stocking of fish in private ponds, lakes or other non-navigable waters. (1982-83 General Appropriation Act, Part II) 5001. TUITION AND STUDENT FEE: Fees charged for the cost of instruction and other services in schools, colleges, and universities. 5701. COURT FINE: The portion of court fines from all courts designated for remittance to State General Fund or to be spent for a specific purpose will be classified under this code. 5702. UNFAIR TRADE PRACTICE CIVIL PENALTY: Penalty for violations of unfair trade practice. 5703 CONSUMER FRAUD PENALTY: Settlements on consumer fraud cases. 5704. SAFE DRINK WATER ACT FINE: Fine for violations of the Safe Drink Water Act. 5705. STOP ORDER PENALTY: Penalties collected on an order to discontinue the sale of certain consumer products where standards are not being met. 5706. INSURANCE ADMINISTRATIVE PENALTY: Penalties collected from insurance companies that do not file reports in a timely manner or file incorrectly with the Insurance Department. 5707. LABOR SAFETY ACT FINE: Fines for violations of the Labor Safety Act. 5708. ALCOHOLIC LIQUOR FINE: Fine imposed for the violation of Alcoholic Liquor Laws. 5709. BEER AND WINE FINE: Fines imposed for the violation of Beer and Wine Laws. 5710. POLLUTION CONTROL ACT FINE: Fines imposed for the violation of the Pollution Control Act. 5711. PUBLIC SAFETY FINE: Fines imposed for Traffic Safety violations on Agency or Department grounds. 5712. NUCLEAR WASTE FINE: Fines assessed for violation of nuclear waste regulations. 5713. DRUG CONTROL REGISTRATION LATE PENALTY: Penalty assessed for late registration of drug control operations. 5714. HOSPITAL AND NURSING HOME PENALTY: Penalty assessed for violation of regulations pertaining to hospitals and nursing homes. 5715. AGRICULTURAL STANDARDS VIOLATION PENALTY: Penalty assessed for failure to meet quality control inspections by Department of Agriculture. 5716. DAIRY REGULATION VIOLATION PENALTY: Penalties assessed by the Department of Agriculture - Dairy Commission for violation of regulations pertaining to dairies. Section 39-33-90 and 39-33-100, 1976 Code as amended. 5717. WORKERS' COMPENSATION FILING VIOLATION PENALTY: Penalties assessed by Workers' Compensation Commission against parties of Workers' Compensation cases being heard, for failure to meet legal filing requirements. 5718. HAZARDOUS WASTE VIOLATION PENALTY: Penalties assessed for violation of regulations pertaining to hazardous waste. 5719. RADIOACTIVE WASTE VIOLATION PENALTY: Penalties assessed for violation of regulations pertaining to radioactive waste. 5720. HEARING AID DEALER LICENSE PENALTY: Penalty assessed for late payment of hearing aid dealers license fee. 5721. CONSUMER FINANCE ACT VIOLATION PENALTY: Penalty assessed by Financial Institutions - Consumer Finance Division on license for flagrant violation of Consumer Finance Act. 5722. CONSUMER FINANCE ACT REPORT LATE PENALTY: Penalty assessed by Consumer Finance Division on license for late submission of required report. 5723. EMPLOYEE REGULATIONS VIOLATION PENALTY: Penalty assessed on an employee for violation of departmental regulations. Includes assessment for replacement of lost departmental property. 5724. GAME AND FISH VIOLATION FINE: Fine assessed for violation of state game and fish laws. 5725. BOATING VIOLATION FINE: Fine assessed for violation of state boating laws. 5726. MOBILE HOME VIOLATION FINE: Fine assessed for violation of state mobile home manufacturing regulations. 5727. REAL ESTATE LICENSE VIOLATION FINE: Fine assessed for violation of real estate licensing codes and regulations. 5728. COASTAL ZONE MANAGEMENT PLAN PENALTY: Penalty assessed for violation of the rules and regulations under the Coastal Zone Management Plan under Act 123 of 1977 as amended. 5729. LOW-LEVEL RADIOACTIVE WASTE PENALTY SURCHARGE: Penalty surcharge assessed on a generator of nonsited waste for nonpayment of the surcharge assessed on nonsited waste received at a regional disposal facility. Section 5 (e) (2) of public law 99-240. 5730. ELEVATOR FINE: Fine assessed for violation of the South Carolina Elevator code. Section 41-16-110, 1976 Code. 5731. WAGE CLAIM VIOLATION FINE: Fine assessed for violation of the Payment of Wages Law. Sections 41-10-80 and 41-10-90, 1976 Code. 5732. PROFESSIONAL AND OCCUPATIONAL VIOLATION FINE: Fine assessed for violation of Professional and Occupational Licensing codes and regulations. 5733. AMUSEMENT RIDE FINE: Fine assessed for violation of the South Carolina Amusement Rides Safety Code. Section 41-18-150, 1976 Code. 5734. LATE FILING PENALTY: Penalty assessed for failure to file or to file late a statement required by Chapter 13 of Section 8 relating to Ethics. Section 8-13-1015, 1976 Code as amended. 5735. GROUNDWATER USE VIOLATION PENALTY: Fine assessed for violation of any provision of the Groundwater Use Act. Section 49-5-100, 1976 Code. 5736. FOREIGN CORPORATION FILING PENALTY: Civil penalty assessed a foreign corporation for transacting business in this state without a Certificate of Authority. Section 33-15-102, 1976 Code. 5738. HIGHWAY ASSESSMENT 56-1-725: A person convicted of, pleading guilty or nolo contendere to, or posting bond for a traffic violation for which points are assessed pursuant to Section 56-1-720 must pay an additional assessment of five dollars, no portion of which may be suspended. Section 56- 1-725, 1976 Code, as amended. 5739. RETURNED ITEMS LRA: Fines assessed for the violation of State laws and other fees and penalties levied by Department of Revenue and Taxation. 5740. PENALTIES - FORFEITURES: Fines assessed for the violation of State laws governing vehicle use and other fees and penalties levied by the Department of Public Safety. 5741. SECURITIES ADMINISTRATIVE FINE: Administrative fines imposed by the Securities Commissioner for violation of securities laws, Section 35-1-1475, 1976 Code. 5742. INSURANCE FRAUD CIVIL PENALTY: Penalty assessed for violation of State Insurance Laws. Sections 38-55-550 and 38 -55- 560, 1976 Code. 5801. FORFEITED MONIES - SLED, DOT, DPS, AND DEPARTMENT OF NATURAL RESOURCES Monies forfeited to the state. 5802. FORFEITURE OF CONVEYANCES - ILLEGAL DRUGS: Proceeds from sale of forfeited conveyances (trailers, aircraft, motor vehicles and water going vessels) used to transport illegal drugs under South Carolina Code 44-53-530. 5803. FORFEITED MONIES - SHELLFISH LAWS: Revenues from all fines and forfeitures of bonds for violations of shellfish laws and/or regulations. Section 44-1-152, 1976 Code. 6503. MENTAL HEALTH INTEREST RECEIVED: Interest received on money owed to the state on Mental Health Department note. 6504. DEPARTMENT OF DISABILITIES AND SPECIAL NEEDS INTEREST RECEIVED: Interest received on money owed to the state on the Department of Disabilties and Special Needs note. 6505. PATRIOTS POINT INTEREST RECEIVED: Interest received on funds advanced to Patriot's Point from Capital Improvement Bond proceeds. 6506. COMPOSITE RESERVOIR ACCOUNT INTEREST: Interest earned on the Treasurer's Composite accounts. Bank accounts owned by certain agencies which are not on the State's books are pooled and the interest earnings are credited to the General Fund. 6507. MISCELLANEOUS INTEREST EARNED: Interest received on invested monies that cannot be properly classified under any of the other classifications. 6508. DSS INTEREST DISALLOWANCE: Interest collected from non-State agency providers of services purchased by the Department of Social Services. 6509. COLISEUM NOTES INTEREST: Interest received semi-annually on Clemson Coliseum Notes due to the State. 6510. STUDENT LOAN AND SCHOLARSHIP INTEREST: Interest collected on student loans and defaulted scholarships. 6511. NATURAL RESOURCES FEDERAL BUILDING INTEREST RECEIVED: Interest received from Department of Natural Resources due to the State. 6512. GENERAL SERVICES INTEREST RECEIVED: Interest received from Division of Operations due to the State. 6513. WINTHROP COLLEGE INTEREST RECEIVED: Interest received from Winthrop College due to the State. 6514. REVENUE SHARING INTEREST: Interest earned on revenue sharing funds. 6515. INSURANCE RESERVE FUND NOTE - INTEREST: Interest received from Insurance Reserve Fund notes. 6516. INSTALLMENT PURCHASE PROGRAM NOTE - INTEREST: Interest earned on installment purchase program notes. 6517. ORDINARY SINKING FUND NOTE - INTEREST: Interest earned on notes held by the ordinary sinking fund. 6518. INTEREST - INSTALLMENT SALE LEASE: Interest received from a lease with purchase option agreement. 6519. INTEREST - STATE HOUSING AUTHORITY MORTGAGES: Interest earned on State Housing Authority mortgage payments prior to distribution to the proper bond series. 6520. LOAN INTEREST RECEIVED: Use this revenue code to record interest received on loans. 6521. CITADEL - INTEREST RECEIVED: Interest received from the Citadel on a note for the Fieldhouse. 6522. SCESC INTEREST RECEIVED: Revenue received from S. C. Employment Security Commission for interest on a loan from CIB proceeds. 6601. INVESTMENT EARNINGS: Earnings received on funds invested in securities. 6603. INVESTMENT EARNINGS - LOANED SECURITIES: Excess interest paid by banks to the state on securities the bank borrows from the state's General Deposit or Special Deposit Portfolios. 6605. AGENCY INVESTMENT INCOME: Interest earned on investments made by the agency. 6702. WASTE TREATMENT LOAN REPAYMENT: Repayment of loans by water and sewer authorities and districts in rural communities and certain municipalities. 6703. PRINCIPAL REPAYMENT STUDENT LOAN AND SCHOLARSHIP: Repayment of principal on student loans and scholarships. 6704. MENTAL HEALTH PRINCIPAL RECEIVED: Repayment of principal by Mental Health on loan due to the state. 6705. DEPARTMENT OF DISABILITIES AND SPECIAL NEEDS PRINCIPAL RECEIVED: Repayment of principal by Department of Disabilities and Special Needs on loan due to the state. 6706. PATRIOTS POINT PRINCIPAL RECEIVED: Repayment of principal by Patriots Point Development Authority on loan due to the state. 6707. WILDLIFE FEDERAL BUILDING PRINCIPAL RECEIVED: Repayment of principal by Department of Natural Resources on loan due to the state. 6708. DIVISION OF OPERATIONS PRINCIPAL RECEIVED: Repayment of principal by Division of Operations on loan due to the state. 6709. WINTHROP COLLEGE PRINCIPAL RECEIVED: Repayment of principal by Winthrop College on loan due the state. 6715. INSURANCE RESERVE FUND NOTE - PRINCIPAL: Repayment of principal on notes due to Insurance Reserve Fund. 6716. INSTALLMENT PURCHASE PROGRAM NOTE - PRINCIPAL: Repayment of principal due on installment purchase program notes. 6717. ORDINARY SINKING FUND NOTE-PRINCIPAL: Repayment of principal due on note held by ordinary sinking fund. 6720. LOAN PRINCIPAL REPAYMENT: Use this revenue to record repayments of loan principal. 6801. STUDENT LOAN AND SCHOLARSHIP PENALTY: Penalty assessed for late or defaulted payment on student loan scholarships. 6802. IPP NOTE PREPAYMENT FEE: Administrative fee assessed for prepayment of Installment Purchase Program note. Assessment based on unrecovered costs. 7101. CLAIMS RESERVE-UNCLAIMED PROPERTY: Reserve set up for the payment of valid claims against the unclaimed property fund. 7102. UNCLAIMED PROPERTY: Abandoned monies and the proceeds from the sale of abandoned property. 7103. COUNTY RESERVE-UNCLAIMED PROPERTY: Section 27-17-90, 1976 Code. "Unclaimed property remitted to the Department of Revenue by county courts, agencies and officers shall be segregated by county and returned to the county of their source within a reasonable time not to exceed 90 days from the date of delivery to be deposited in the general fund of the county. The Department of Revenue shall retain 10% of the remitted funds. The funds so retained shall be transmitted to the State Treasurer to be credited to the Department of Revenue as a reserve for the payment of valid claims which may be made to the Department of Revenue by the owner thereof after the date that the funds are returned to the respective counties." 7104. DIVIDENDS AND INTEREST-UNCLAIMED PROPERTY: Dividends and interest received from the investment of funds from the unclaimed property fund and reserve. 7201. MISCELLANEOUS REVENUE: Receipt of revenue that is not otherwise specifically classified under any other revenue object code. 7205. DEPOSITS BY PRIVATE ENTITIES: Funds received from private non-profit organizations to be used as match with Federal Funds for purchase of equipment or other contractual agreements. 7206. PUBLIC SERVICE AUTHORITY-GENERAL FUND PAYMENT: Payments by the Public Service Authority to the State General Fund in accordance with Section 58-31-110, 1976 Code. Payment of excess earnings to state to reduce tax burdens. 7207. MISCELLANEOUS SPECIAL FUND REDUCTIONS-TRANSFER: Transfer of special funds to State General Fund as directed by the Budget and Control Board and/or General Assembly. This object code should be used only with transaction codes 310, 315, 360 and 365. 7208. EXAMINER TRAVEL REIMBURSEMENT: Funds received for reimbursement for travel expenses of examiners and auditors from companies or organizations being examined or audited. 7209. UNCLAIMED PROPERTY FUND-TRANSFER: Transfer of funds to General Fund from unclaimed property fund as directed by the General Assembly. This object code should be used only with transaction codes 310, 315, 360 and 365. 7210. INDIRECT COST GENERAL FUND-OTHER: To designate the indirect costs recovered and deposited to the General Fund from funding sources other than Federal. See Code 280201 for recoveries from Federal Funds sources. 7211. RETIREMENT SERVICE CREDIT FEE: Fee assessed members of the State Retirement System to establish prior service credit. 7212. GROUP LIFE INSURANCE ADMINISTRATION FEE TRANSFER: A charge assessed the State Retirement System Group Life Insurance Fund to support the administration of the fund. This object code should be used only with transaction codes 310, 315, 360 and 365. 7213. SOCIAL SECURITY ADMINISTRATION FEE: A fee assessed for the administration of Social Security coverage for employees not participating in the South Carolina Retirement System. 7214. RETIREMENT SYSTEM ADMINISTRATION FEE - SAS-TRANSFER: A charge assessed against the earnings of the State Retirement System to support the administration of the system. This object code should be used only with transaction codes 310, 315, 360 and 365. 7215. SINKING FUND-TRANSFER: Transfer of funds to General Fund from Sinking Fund as directed by the General Assembly. This object code should be used only with transaction codes 310, 315, 360 and 365. 7216. MENTAL HEALTH PATIENT FEE-TRANSFER: Transfer of funds from Mental Health Patient Fee Fund as directed by the General Assembly. This object code should be used only with transaction codes 310, 315, 360 and 365. 7217. TITLE IV-D RECOVERIES - STATE: Funds collected under the Child Support Enforcement Program (Title IV-D) which are state funds and are deposited to the General Fund in accordance with provisions of General Appropriation Act. 7218. HEALTH INSURANCE PROGRAM ADMINISTRATION FEE: A charge assessed against the health insurance Premium Trust Account for cost of administration of the Health Insurance Program. 7219. INSURANCE RATES REDUCTIONS: Collections by Division of Operations for rate reductions charged by the Insurance Reserve Fund and deposited in the General Fund of the State. 7220. WORKERS' COMPENSATION FUND ADMINISTRATION FEE TRANSFER: Fee assessed the State Workers' Compensation Fund-Trust for administration of the State Workers' Compensation Fund. This object code should be used only with transaction codes 310, 315, 360 and 365. 7221. MISCELLANEOUS TRANSFER-OTHER FUND: Operating transfer of revenue between funds that is not specifically classified under another code. This object code should be used only with transaction codes 310, 315, 360 and 365. 7222. SECOND INJURY FUND ADMINISTRATION FEE TRANSFER: Fee assessed the Second Injury Trust Fund for operating expenses incurred in the administration of the fund. This object code should be used only with transaction codes 310, 315, 360 and 365. 7223. INSURANCE RESERVE FUND ADMINISTRATION FEE TRANSFER: A charge assessed against the Insurance Reserve Fund Trust for operating expenses incurred in the administration of the trust fund. This object code should be used only with transaction codes 310, 315, 360 and 365. 7224. OFFICE SUPPLY REVOLVING FUND ADMINISTRATION FEE TRANSFER: A charge assessed against the Office Supply Revolving Fund for operating expenses incurred in the administration of the agency fund. This object code should be used only with transaction codes 310, 315, 360 and 365. 7225. COMPENSATION REIMBURSEMENT - PRIVATE HOSPITALS: Revenue received for reimbursement of compensation paid to physicians assigned to the private hospitals. 7226. GENERAL FUND RESERVE TRANSFER: Transfer from General Fund to General Fund Reserve in accordance with Article III, Section 36 of the Constitution of South Carolina and Section 11-11-120, 1976 Code as amended. This object code should be used only with transaction codes 310, 315, 360 and 365. 7227. WATER RECREATION RESERVE FUND ADMINISTRATION FEE TRANSFER: Transfer from Water Recreation Reserve Fund to reimburse the Department of Natural Resources Operating Fund for administrative expenses incurred in administering the Water Recreation Reserve Fund. Section 14, Part II, Act 199 of 1979. This object code should be used only with transaction codes 310, 315, 360 and 365. 7228. VICTIMS COMPENSATION TRUST FUND ADMINISTRATION FEE TRANSFER: A charge assessed against the Victims' Compensation Trust Fund for operating expenses issued as the administration of the trust fund. This object code should be used only with transaction codes 310, 315, 360 and 365. 7229. WARRANT REVOLVING FUND TRANSFER: Transfer of funds to General Fund from Warrant Revolving Fund as directed by Budget and Control Board and/or General Assembly. This object code should be used only with transaction codes 310, 315, 360 and 365. 7230. HEALTH INSURANCE RESERVE FUND TRANSFER: Transfer of funds to General Fund from Health Insurance Reserve Fund and Premium Fund as directed by Budget and Control Board and/or General Assembly. This object code should be used only with transaction codes 310, 315, 360 and 365. 7231. INSURANCE RESERVE FUND TRANSFER: Transfer of funds to General Fund from Insurance Reserve Fund as directed by the General Assembly and/or Budget and Control Board. This object code should be used only with transaction codes 310, 315, 360 and 365. 7232. DEPARTMENT OF DISABILITIES AND SPECIAL NEEDS MEDICAID FUND--TRANSFER: Transfer of funds to General Fund from the Department of Disabilities and Special Needs Medicaid Reimbursement Fund as directed by the Budget and Control Board and/or General Assembly. This object code should be used only with transaction codes 310, 315, 360 and 365. 7235. EXCESS DEBT SERVICE FUND TRANSFER: Transfer of funds from the debt service fund to capital project accounts, etc. This object code should be used for both "FROM" and "TO" and only with transaction codes 310, 315, 360 and 365. 7236. CAPITAL RESERVE FUND TRANSFER: Transfer of Capital Reserve funds to agencies for capital or operating appropriations. This object code should be used only with transaction codes 310, 315, 360, and 365. 7237. HUGO NOTE PROCEEDS TRANSFER: Transfer of funds to General Fund from State General Obligation Note Proceeds Fund. 7238. IRF TRANSFER - CATAWBA SETTLEMENT: To record loan proceeds from the Insurance Reserve Fund to the General Fund to be used to pay first installment on State's share of Catawba Indian Land Settlement. 7250. LEASING ADMINISTRATION FEE: Revenue generated in the operation of the equipment leasing program. 7253. HUGO-FEDERAL-TRANSFERS IN-OUT: Transfer of FEMA-PA revenue from the State Budget and Control Board to other state agencies. 7254. FEDERAL FLOOD-TRANSFERS IN-OUT: Transfer of FEMA-Flood & Severe Storms Revenue from the State Budget and Control Board to other state agencies. 7258. TRANSFER FROM DEPARTMENT OF TRANSPORTATION: Transfer of funds to the General Fund from Department of Transportation for the purpose of servicing the accounting and payroll functions of the Department. Proviso 74.22, Fiscal Year 1993-94 Appropriation Act. 7259. DOT - USE TAX DISCOUNT: A 2% discount, up to $10,000, retained by DOT from the remittance of use taxes to the Department of Revenues. 7260. DOT - CASUAL EXCISE TAX REIMBURSEMENT: A 2% retention by DOT of sales taxes collected on the sale of used vehicles before remitting the taxes to the Department of Revenues. 7262. TRANSFERRED TUITION FEES: To record/reflect any transfer of tuition fees after initial receipt into an institution general debt service fund. 7263. DISTRIBUTED BOND PROCEEDS: To record/reflect any transfer of bond/note proceeds after initial receipt to any other subfund. 7264. DISTRIBUTED IPP NOTES PROCEEDS: To record/reflect any transfer of IPP notes proceeds after initial receipt by the State Treasurer's Office to an agency or institution. 7265. TRANSFERRED REVENUES AND STUDENT FEES FOR OPERATIONS: To recognize the authorized transfer of revenues governed by a bond indenture for the purpose of funding the operating needs of certain facilities. 7266. TRANSFERRED REVENUES AND STUDENT FEES FOR DEBT SERVICE: To recognize the authorized transfer of revenues governed by a bond indenture for the purpose of funding the required payment of debt service(principal and interest). 7267. TRANSFERRED REVENUES AND STUDENT FEES FOR DEBT SERVICE RESERVE ADJUSTMENTS: To recognize the authorized transfer of revenues governed by a bond indenture for the purpose of correcting a deficiency in the required reserve fund. 7268. TRANSFERRED REVENUES AND STUDENT FEES FOR PERMANENT IMPROVEMENT PROJECTS: To recognize the authorized transfer of revenues governed by a bond indenture for the purpose of providing funds for an authorized permanent improvement project associated with a facility or facilities covered by the bond indenture. 7269. TRANSFERRED REVENUES AND STUDENT FEES FOR OTHER AUTHORIZED PURPOSES: To recognize the authorized transfer of revenues governed by a bond indenture for any other authorized purpose. 7301. CONSCIENCE REVENUE: Revenue received from individuals who feel that they have filed an incorrect tax return in some past year and now feel guilty about the act. 7401. RENT-RESIDENCE: Receipt of rent for the use, occupancy and right to possession of residences owned by the State of South Carolina, the use, occupancy or possession of which is for a specified time. 7402. RENT-FARM LAND: Receipt of rent for the use, occupancy and right to possession of farm land owned by the State of South Carolina, the use, occupancy or possession of which is for a specified time. 7403. RENT-STATE OWNED PROPERTY: Receipt of rent for the use, occupancy and right to possession of lands and buildings owned by the State of South Carolina, the use, occupancy or possession of which is for a specified time. 7404. ROYALTIES: Receipt of royalties by any department or agency. 7405. RENT-MOTOR VEHICLES: Daily rental fees charged for the use of state-owned motor vehicles. 7406. RENT-AIRCRAFT: Rental fee charged for use of state-owned aircraft. 7407. RENT-EQUIPMENT: Rental fee charged for use of state-owned equipment. 7408. RENT-SATELLITE TIME: Rental fee charged by Educational Television Commission for use of satellite time. 7409. RENT - STUDIOS AND ROOMS: Rental fee charged for use of state-owned studios and rooms. 7410. RENT - CABINS AND LODGES: Rental fee charged for use of state-owned park cabins and lodges. 7411. RENT - CAMPING SITES: Rental fee charged for use of state-owned park camping sites. 7412. LEASE - LOTS AND FACILITIES: Lease fee charged for use, occupancy, and right of possession of state-owned lots and facilities. Includes lots and facilities within State parks. 7413. LEASE FEE - ETV PROGRAMS: Fee charged on lease agreement for use of programs produced by Educational Television. 7425. MOTOR POOL CHARGES: A usage charge to department personnel for use of motor vehicles assigned to agency motor pool. 7501. CONTRIBUTIONS AND FOUNDATION AWARDS: Contributions and awards from an eleemosynary corporation. 7502. GRANTS AND CONTRACTS - PRIVATE SECTOR: Revenue from grants and contracts with state agencies and the private sector. 7503. CONTRIBUTIONS - HOSPITALS AND OTHER PROVIDERS: Payments received by HHSFC from hospitals and other providers to be used as matching funds on contracts. These payments include disproportionate share payments received from hospitals. 7601. CONTRIBUTIONS AND DONATIONS - GENERAL PUBLIC: All contributions and donations except those from eleemosynary corporations. 7602. ENDOWMENT INCOME: Revenue received as income on endowments. 7603. SCHOLARSHIPS - PRIVATE SECTOR: Contributions and donations for scholarships received from the private sector. 7701. CLAIMS AND ESCHEATS: Receipts of claims and escheated estates to be held until final disposition by the Attorney General's Office. 7702. INSURANCE CLAIMS: Proceeds received from insurance claims. 7703. ADVANCE CLAIMS PAYMENTS-STATE HOUSING AUTHORITY: Advance claims payments received by State Housing Authority from insurance companies. 7802. SALE OF GOODS: Sale of all goods which were purchased or processed for resale, except for those which specific codes have been provided. 7803. SALE OF SERVICES: Sales or services of any nature and not otherwise specifically classified under other codes. 7804. SALE OF FARM AND NURSERY PRODUCTS: Sale of all products produced on a farm or nursery of the organization making sale. See Code 4901 - Sale of Seedlings. See Code 7829 - Sale of Horticulture Products. See Code 7830 - Sale of Dairy Products. 7805. SALE OF MEALS: Sale of meals to employees of the Agency or Department. 7806. SALE OF LEGISLATIVE MANUALS: Small fee charged to cover the cost of printing the manual. 7807. SALE OF STATE REGISTERS: Fee charged to cover the cost of producing the registers. 7808. SALE OF STATE CODES AND SUPPLEMENTS: Fees charged to cover cost of State Codes and Supplements. 7809. SALE OF OPINIONS: Sale of copies of Supreme Court opinions and Attorney General opinions. 7810. SALE OF PUBLICATIONS AND BROCHURES: Fee charged to cover the costs of printing publications and brochures. 7811. SALE OF DOCUMENTS: Sale of documents produced by various other agencies. 7812. SALE OF FILMS AND SLIDES: Proceeds from the sale of films and slides received by the various agencies. 7813. SALE OF MEDICINE AND DRUGS: Proceeds from the sale of medicine and drugs received by the various agencies. 7814. SALE OF INSECTICIDES: Proceeds received from the sale of insecticides and pesticides by the various agencies. 7815. SALE OF LISTINGS AND LABELS: Proceeds received from the sale of listings and labels. Example: Registered voters, licensed nurses, registered motor vehicles, registered aircraft, etc. 7816. SALE OF MARICULTURE PRODUCTS: Proceeds received from the sale of mariculture products. Section 50-5-40, 1976 Code. 7817. SALE OF SURPLUS PROPERTY-FEDERAL: Proceeds from sale of surplus property which was donated by the Federal Government. 7819. EASEMENT FEE: Proceeds received for easement fees. 7820. SALE OF SURPLUS MATERIALS AND SUPPLIES: Proceeds received from sale of surplus materials and supplies. 7821. SALE OF GASOLINE: Proceeds received from sale of gasoline. 7822. SALE OF LEASED LINE TIME: Proceeds received from sale of leased line time. Includes receipts received by the Educational Television Commission. 7823. SALE OF RECYCLING MATERIAL: Proceeds received from sale of recycling materials. Includes scrap papers collected by Division of Operations and materials collected by Department of Corrections in Litter Control Program. 7825. COMMISSION - VENDING MACHINES AND TELEPHONE: Proceeds received as commissions on sales from vending machines and tolls on pay telephones. 7826. SURETY BOND DEPOSIT: Cash deposits for surety bonds. Includes deposits for gasoline dealers and other motor fuel licenses and admissions bonds for collection of admission tax. Also includes forfeited surety bond deposits remitted to General Fund. 7827. DAMAGED TEXTBOOK REVENUE: Revenue generated from fees charged for damage to textbooks and also proceeds from sale of damaged textbooks. 7828. SALE OF JUNK: Proceeds received from the sale of junk not otherwise classified by a specific code. 7829. SALE OF HORTICULTURE PRODUCTS: Proceeds received from sale of flowers and ornamental plants. 7830. SALE OF DAIRY PRODUCTS: Proceeds received from sale of milk, cream, etc., from dairy operation. 7831. SALE OF ALLIGATOR PRODUCTS: Proceeds received from the sale of alligator products. Section 50-15-60, l976 Code of Laws. 7840. SALES AND SERVICES - EDUCATIONAL (HE): Revenue received from sales and services related to educational activities in the colleges and universities (Higher Education). 7841. SALES AND SERVICES - AUXILIARY ENTERPRISES (HE): Revenue received from sales and services related to auxiliary enterprise activities in the colleges and universities (Higher Education). 7842. SALE OF UTILITIES: Proceeds received from the sale of utilities which includes chilled water, water, electricity and steam. 7851. SALE OF LAND: Proceeds received from sale of land. 7852. SALE OF BUILDINGS: Proceeds received from sale of buildings. 7853. SALE OF MOTOR VEHICLES: Proceeds received from sale of self-propelled vehicles for highway use, such as cars, trucks, and buses. (See 7860 for other motorized equipment such as road equipment.) 7854. SALE OF DATA PROCESSING EQUIPMENT: Proceeds received from sale of computers, peripheral equipment, terminals, unit record equipment, specialized cabinets and racks used in conjunction with data processing equipment. 7855. SALE OF OFFICE EQUIPMENT AND FURNITURE: Proceeds received from sale of equipment and furniture used in the operation of an office such as desks, chairs, tables, bookcases, file cabinets, typewriters, calculators, adding machines, etc. 7856. SALE OF MEDICAL AND LAB EQUIPMENT: Proceeds received from sale of equipment of a medical, scientific nature. 7857. SALE OF AGRICULTURE AND MARINE EQUIPMENT: Proceeds received from sale of livestock, and vehicles or other inanimate equipment used for agricultural, marine and forestry purposes, such as tractors, plows, trailers, livestock and boats. 7858. SALE OF AIRCRAFT: Proceeds received from sale of airplanes or airplane engines. 7859. SALE OF TELEVISION, RADIO AND COMMUNICATION EQUIPMENT: Proceeds received from sale of television, radio and related engineering equipment. 7860. SALE OF OTHER MOTORIZED EQUIPMENT: Proceeds received from sale of motorized equipment not otherwise classified such as table saws, chain saws, forklift, grass mowers, bush hog, generators and road equipment. 7861. SALE OF OTHER EQUIPMENT: Proceeds from sale of equipment not otherwise specifically classified. 7862. CONFISCATION SALE: Proceeds received from sale of materials and/or equipment confiscated for violation of law. See Code 5802 for Forfeiture of Conveyances. 7863. SALE OF FIREARMS: Proceeds received from the sale of firearms to retiring agency officers for a nominal amount. 7864. SALE OF AERIAL PHOTOGRAPHY: Proceeds received from the sale of aerial photography products. 7901. UNCLASSIFIED REVENUE: Revenues deposited by state agencies and institutions until specific identification can be made, at which time, the revenues are transferred to the correct object code. To be used only with "Revenue Clearing" account. 7902. RETURN CHECKS: The State Treasurer's Office will record return check(s) by journal voucher using this code. When depositing the return check or replacement funds, the state agency should use the same subfund and revenue object codes as the journal voucher, leaving off the "R". At fiscal year end, all remaining transactions in this revenue code must be adjusted by the agency to the proper revenue. 7903. ADJUSTMENT TO AGENCY DEPOSITS: The State Treasurer's Office will record all adjustments to agency deposits, both debits and credits, using this code. The state agency should use the same codes as the journal voucher when adjusting to the proper revenue code. At fiscal year end, all remaining transactions in this revenue code must be adjusted by the agency to the proper revenue. 8111. INST BOND AND NOTE PROCEEDS: Revenue object code used by the State Treasurer to classify proceeds from institutional bonds and notes. 8112. SCHOOL BOND AND NOTE PROCEEDS: Revenue object code used by the State Treasurer to classify proceeds from school bonds and notes. 8113. HIGHWAY BOND AND NOTE PROCEEDS: Revenue object code used by the State Treasurer to classify proceeds from highway bonds and notes. 8115. CAPITAL IMP BOND AND NOTE PROCEEDS: Revenue object code used by the State Treasurer to classify proceeds from capital improvement bonds and notes. 8117. LEASE PROCEEDS: Revenue object code used by the State Treasurer to classify lease proceeds. 8119. OTHER GENERAL OPERATING BOND AND NOTE PROCEEDS: Revenue object code used by the State Treasurer to classify proceeds from other general operating bonds and notes. 8211. STUDENT FACULTY HSG REVENUE AND NOTE PROCEEDS: Revenue object code used by the State Treasurer to classify proceeds from student faculty housing revenue and notes. 8212. STADIUM REV BOND AND NOTE PROCEEDS: Revenue object code used by the State Treasurer to classify proceeds from stadium revenue bonds and notes. 8213. LIBRARY BOND AND NOTE PROCEEDS: Revenue object code used by the State Treasurer to classify proceeds from library bonds and notes. 8214. PLANT IMPROVEMENT, STUDENT FACULTY, FACILITY BOND AND NOTE PROCEEDS: Revenue object code used by the State Treasurer to classify proceeds from plant improvements, student faculty and facility bonds and notes. 8215. STATE PORTS AUTHORITY BOND AND NOTE PROCEEDS: Revenue object code used by the State Treasurer to classify proceeds from State Ports Authority bonds and notes. 8216. REVENUE NOTE PROCEEDS: Revenue object code used by the State Treasurer to classify proceeds from revenue notes. 8218. PARKING FACILITIES BOND AND NOTE PROCEEDS: Revenue object code used by the State Treasurer to classify proceeds from parking facilities bonds and notes. 8219. EQUIPMENT NOTE PROCEEDS: Revenue object code used by the State Treasurer to classify proceeds from equipment notes. 8220. HOSPITAL REVENUE BOND AND NOTE PROCEEDS: Revenue object code used by the State Treasurer to classify proceeds from hospital revenue bonds and notes. 8221. AUXILIARY FACILITIES REVENUE BOND PROCEEDS: Revenue object code used by the State Treasurer to classify proceeds from Auxiliary Facilities Revenue Bonds. 8222. CAFETERIA FACILITIES REVENUE BOND PROCEEDS: Revenue object code used by the State Treasurer to classify proceeds from Cafeteria Facilities Revenue Bonds. 8223. LEASE REVENUE BOND AND NOTE PROCEEDS: Revenue Object Code used by The State Treasurer to classify proceeds from State facilities lease revenue bonds. 8250. INSTALLMENT PURCHASE NOTE PROCEEDS: Revenue object code used by the State Treasurer to classify proceeds from installment purchase notes. 8311. EDUCATIONAL ASSISTANCE AUTHORITY BOND AND NOTE PROCEEDS: Revenue object code used by the State Treasurer to classify proceeds from educational assistance authority bonds and notes. 8411. EDUCATIONAL FACILITIES BOND AND NOTES PROCEEDS: Revenue object code used by the State Treasurer to classify proceeds from educational facilities bonds and notes. 8511. SHAMP BOND PROCEEDS: Revenue object code used by the State Treasurer to classify proceeds from SHAMP bonds. 8801. DEBT SERVICE REIMBURSEMENT: Revenue received as reimbursement for debt service expenditures. 8803. HOUSING FEE DEBT SERVICE: Portion of housing fees designated for payment of debt services. 8804. ADMISSION FEE DEBT SERVICE: Portion of admission fees designated for payment of debt services. 8805. SPECIAL STUDENT FEE DEBT SERVICE: Special student fees designated for payment of debt service. 8806. LIBRARY FEE - DEBT SERVICE: Portion of library fees designated for payment of debt service. 8807. PLANT IMPROVEMENT FEE DEBT SERVICE: Portion of plant improvement fees designated for debt service. 8808. EQUIPMENT NOTES SPECIAL CHARGES: Revenue received for payment of special charges related to equipment notes. 8809. STUDENT LOAN REPAYMENT: Student loan repayment designated for repayment of Debt Service. 8810. CAMPUS DEVELOPMENT FEE: Campus Development Fee designated for payment of debt service. 8811. SPECIAL TAX-DEBT SERVICE: Special tax designated for payment of debt service. 8850. INSURANCE RESERVE FUND NOTE PROCEEDS: This code is used to classify the proceeds from a note for loan from the Insurance Reserve Fund. See Code 8250 for Installment Purchase Program Note Proceeds. 8895. GENERAL FUND APPROPRIATION REVENUE TRANSFER: This code reserved for use when recording State General Fund Appropriations for Permanent Improvements as a source of project revenue. 8899. GENERAL FUND APPROPRIATION-DEBT SERVICE: General Fund Appropriations designated for debt service. 9401. RETIREMENT-SRS-EMPLOYEE DEDUCTION: Receipt of amounts deducted from the earnings of an employee for the State Retirement System. 9402. RETIREMENT-PORS-EMPLOYEE DEDUCTION: Receipt of that portion of police officer's retirement deducted from the earnings of the employee. 9403. RETIREMENT-GARS-EMPLOYEE DEDUCTION: Receipt of that portion of retirement deducted from the earnings of the members of the General Assembly. 9404. RETIREMENT-JSRS-EMPLOYEE DEDUCTION: Receipt of that portion of retirement deducted from the earnings of justices, judges and solicitors. 9405. SOCIAL SECURITY TAX WITHHELD: Receipt of that portion of social security tax deducted from the earnings of the employee. 9406. INSURANCE WITHHELD: Receipt of insurance deducted from the earnings of the employee. 9407. FEDERAL INCOME TAX WITHHELD: Receipt of federal income taxes deducted from the earnings of the employee. 9408. STATE INCOME TAX WITHHELD: Receipt of state income taxes deducted from the earnings of the employee. 9410. PAYROLL DEDUCTION PROCESSING FEE: Receipt of a processing fee for payroll deductions for insurance plans, credit unions, deferred compensation plans and professional associations. Proviso 8.7, FY 1991-92 Appropriation Act. 9420. SAVINGS BONDS: Receipt of amounts deducted from the earnings of the employee for U. S. Government Savings Bonds. 9421. UNITED FUND: Receipt of amounts deducted from the earnings of the employee for United Fund contributions. 9423. CREDIT UNION: Receipt of amounts deducted from the earnings of the employee for credit union savings. 9424. YACC: Receipt of amounts deducted from the earnings of the YACC employees for payment of food and lodging. 9425. TAX SHELTER ANNUITY: Receipt of amounts deducted from the earnings of the employee for payment of a Tax Shelter Annuity. 9426. GOOD HEALTH APPEAL: Receipt of amounts deducted from the earnings of the employee for Good Health Appeal. 9427. DEFERRED COMPENSATION: Receipt of amounts deducted from the earnings of the employee for Deferred Compensation. 9428. US ACT CHAPTER XIII: Receipt of amounts deducted from the earnings of the employee for US Act Chapter XIII. 9440. UNCLASSIFIED DEDUCTIONS: Receipt of amounts deducted from the earnings of the employee which is not otherwise specifically classified. 9501. RETIREMENT-SRS-EMPLOYER CONTRIBUTION: Receipt of that portion of State Retirement contributed by the employer. 9502. RETIREMENT-PORS-EMPLOYER CONTRIBUTION: Receipt of that portion of Police Officer's Retirement contributed by the employer. 9503. RETIREMENT-GARS-EMPLOYER CONTRIBUTION: Receipt of that portion of General Assembly retirement contributed by the employer. 9504. RETIREMENT-JSRS-EMPLOYER CONTRIBUTION: Receipt of that portion of Judicial Retirement contributed by the employer. 9505. SOCIAL SECURITY-EMPLOYER CONTRIBUTION: Receipt of that portion of social security contributed by the employer. 9506. INSURANCE-EMPLOYER CONTRIBUTION: Receipt of that portion of insurance premiums contributed by the employer. 9507 STATE CONTRIBUTION FOR NATIONAL GUARD SYSTEM: Receipt of that portion of national guard retirement contributed by the employer. 9508. PRE-RETIREMENT DEATH BENEFIT: Receipt of that portion of pre-retirement death insurance premiums contributed by the employer. 9510. ACCIDENTAL DEATH BENEFIT - POLICE OFFICERS: Receipt of that portion of Accidental Death - Police Officers Insurance premiums contributed by the employer. 9531. WORKERS' COMPENSATION INSURANCE: Receipt of Workers' Compensation insurance contributed by the employer. 9532. UNEMPLOYMENT COMPENSATION INSURANCE: Receipt of unemployment compensation insurance contributed by the employer. 9606. INSURANCE-CASH PAYMENTS: Receipt of cash payments for insurance premiums from inactive employees and retirees.