S 1333 General Bill, By Passailaigue
Similar (H 4903)
Summary: Taxation, Property assessments, limitations for; claim for refund resulting from adjustment; Businesses, Revenue
    A BILL TO AMEND SECTION 12-54-85, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO TIME LIMITATIONS FOR ASSESSMENT OF TAXES OR FEES, SO AS TO DISTINGUISH BETWEEN A TAX AND A PENALTY NOT ASSOCIATED WITH ASSESSMENT OF A TAX AND TO PROVIDE FOR THE DETERMINATION AND ASSESSMENT OF CERTAIN TAXES AND FOR A CLAIM FOR REFUND RESULTING FROM AN ADJUSTMENT BY THE INTERNAL REVENUE SERVICE BEFORE ONE HUNDRED EIGHTY DAYS OF NOTICE OF THE ADJUSTMENT TO THE DEPARTMENT.
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04/13/00	Senate	Introduced and read first time SJ-6
04/13/00	Senate	Referred to Committee on Finance SJ-6