South Carolina              
Administrative Law Court
Edgar A. Brown building 1205 Pendleton St., Suite 224 Columbia, SC 29201 Voice: (803) 734-0550

SC Administrative Law Court Decisions

CAPTION:
SCDOR vs. Tire and Oil Company, Inc., et al

AGENCY:
South Carolina Department of Revenue

PARTIES:
Petitioners:
South Carolina Department of Revenue

Respondents:
Tire and Oil Company, Inc., and Collins Entertainment Corporation
 
DOCKET NUMBER:
97-ALJ-17-0310-CC

APPEARANCES:
n/a
 

ORDERS:

CONSENT ORDER

On September 23, 1996, an agent for the State Law Enforcement Division observed premises at 201 S. Main Street, Orangeburg, South Carolina, containing a machine licensed under S.C. Code Ann. §12-21-2720(A)(3)(Supp. 1996) that did not have a penalty sign or owner identification. Petitioner cited Respondents with administrative violations for violating S.C. Code Ann.§ §12-21-2802 and 12-21-2748 (Supp. 1996).

Respondent Collins Entertainment has agreed to pay by October 3, 1997, all taxes and penalties demanded by the Petitioner for these offenses.

The parties agree that this is a settlement of a contested matter, and is not an admission of wrongdoing by the Respondents. The parties further agree that this citation can be considered by the Department and by the Administrative Law Judge Division when assessing penalties and taxes for future violations against the Respondents.

I find that the agreement of the parties is a satisfactory resolution of the contested matter between the parties, is fair and reasonable, and hereby order its adoption.

AND IT IS SO ORDERED.



_____________________________

Ralph King Anderson, III

Administrative Law Judge Division





September 18, 1997

Columbia, South Carolina



I SO MOVE:



____________________________

Nicholas P. Sipe

Attorney for Petitioner

SC Department of Revenue

PO Box 125

Columbia, SC 29214

(803) 737-4440

I CONSENT:



___________________________

James H. Harrison

Attorney for Respondents

1819 Hampton Street

Columbia, SC 29201

(803) 256-0049


Brown Bldg.

 

 

 

 

 

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