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Session 115 - (2003-2004)Printer Friendly
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S*0274 (Rat #0138, Act #0069 of 2003) General Bill, By Leventis
Similar (H 3919)
Summary: Motor vehicle, property tax exemption; provided to member of armed services who leases private passenger vehicle
AN ACT TO AMEND SECTION 12-37-220, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO PROPERTY TAX EXEMPTIONS, SO AS TO EXEMPT A PRIVATE PASSENGER MOTOR VEHICLE LEASED TO A MEMBER OF THE ARMED FORCES OF THE UNITED STATES STATIONED IN THIS STATE WHOSE HOME OF RECORD IS IN ANOTHER STATE AND THE LEASED VEHICLE IS TO BE REGISTERED AND LICENSED IN THE STATE OF THE SERVICE MEMBER'S HOME OF RECORD AND TO EXEMPT ALL VEHICLES LEASED BY A PUBLIC BODY IF THE VEHICLE WOULD OTHERWISE BE EXEMPT IF OWNED BY THE PUBLIC BODY; TO PROVIDE THAT THE AMENDMENT TO SECTION 12-37-220(B)(11), BY ACT 334 OF 2002, APPLIES TO PROPERTY TAX YEARS BEGINNING AFTER 2001; BY ADDING SECTION 12-2-100 SO AS TO PROVIDE THAT A TAX CREDIT ADMINISTERED BY THE DEPARTMENT OF REVENUE IS USEABLE IN THE YEAR IT IS GENERATED AND IS NONREFUNDABLE; TO AMEND SECTION 12-2-20, RELATING TO THE DEFINITION OF "PERSON" FOR TAXATION PURPOSES, SO AS TO PROVIDE THAT THE DEFINITION APPLIES NOT ONLY IN TITLE 12, BUT ALSO IN OTHER TITLES WHICH PROVIDE FOR TAXES THAT ARE ADMINISTERED BY THE DEPARTMENT OF REVENUE; TO AMEND SECTION 12-2-25, AS AMENDED, RELATING TO DEFINITIONS PERTAINING TO LIMITED LIABILITY COMPANIES AND SINGLE-MEMBER LIMITED LIABILITY COMPANIES, SO AS TO PROVIDE THAT THE DEFINITIONS APPLY NOT ONLY IN TITLE 12, BUT ALSO IN OTHER TITLES WHICH PROVIDE FOR TAXES THAT ARE ADMINISTERED BY THE DEPARTMENT OF REVENUE; TO AMEND SECTION 12-8-580, AS AMENDED, RELATING TO STATE INCOME TAX WITHHOLDING ON PROCEEDS OF THE SALE OF REAL PROPERTY BY NONRESIDENTS, SO AS TO CONFORM THE CALCULATION OF AMOUNTS SUBJECT TO WITHHOLDING TO THE PROVISIONS OF THE INTERNAL REVENUE CODE OF 1986 ALLOWING THE EXCLUSION FROM TAXABLE INCOME OF A PORTION OF THE GAIN ON THE SALE OF A PRINCIPAL RESIDENCE AND TO ALLOW THE DEPARTMENT OF REVENUE TO REVOKE EXEMPTIONS FROM WITHHOLDING ALLOWED FOR CERTAIN TRANSACTIONS IF THE DEPARTMENT DETERMINES THE NONRESIDENT IS NOT COOPERATING IN THE DETERMINATION OF THE TAXPAYER'S SOUTH CAROLINA INCOME TAX LIABILITY; TO AMEND SECTION 12-6-40, AS AMENDED, RELATING TO ADOPTION OF THE INTERNAL REVENUE CODE, SO AS TO ADOPT IT TO STATE LAW AS AMENDED THROUGH 2002; TO AMEND SECTION 12-6-540, RELATING TO THE STATE INCOME TAX RATES APPLICABLE TO EXEMPT ORGANIZATIONS AND COOPERATIVES, SO AS TO PROVIDE A SPECIFIC REFERENCE TO THE TAX RATE APPLICABLE TO HOMEOWNERS' ASSOCIATIONS; TO AMEND SECTION 12-13-50, RELATING TO EXCEPTIONS FROM THE BUILDING AND LOAN ASSOCIATION INCOME TAX, SO AS TO PROVIDE THAT PAYMENT OF THE INCOME TAX PROVIDED IN CHAPTER 13, TITLE 12 SHALL NOT BE IN LIEU OF DEED RECORDING FEES; TO AMEND SECTIONS 12-13-70, 12-20-150, 12-28-940, 12-43-210, AND 12-43-230, RELATING TO THE ADMINISTRATION OF THE DEPARTMENT OF REVENUE, THE COMPUTATION OF MOTOR FUEL TAXES, THE ESTABLISHMENT OF UNIFORM AND EQUITABLE TAX ASSESSMENTS, AND THE PROMULGATION OF DEFINITIONAL REGULATIONS TO FACILITATE THE ESTABLISHMENT OF UNIFORM TAX ASSESSMENTS, SO AS TO CHANGE THE DEPARTMENT'S AUTHORITY TO PROMULGATE REGULATIONS FROM MANDATORY TO PERMISSIVE AND TO MAKE TECHNICAL CORRECTIONS; TO AMEND SECTION 12-54-110, RELATING TO THE POWER OF THE DEPARTMENT OF REVENUE TO SUMMON A TAXPAYER OR OTHERS, SO AS TO INCLUDE TAX MATTERS AND OTHER MATTERS ADMINISTERED BY THE DEPARTMENT; TO AMEND SECTION 12-6-3360, AS AMENDED, RELATING TO THE JOB TAX CREDIT, SO AS TO PROVIDE FOR COUNTY DESIGNATIONS TO BE EFFECTIVE FOR THE TAXABLE YEARS BEGINNING THE FOLLOWING CALENDAR YEAR; TO AMEND SECTION 12-6-3415, RELATING TO INCOME TAX CREDIT FOR RESEARCH AND DEVELOPMENT EXPENSES, SO AS TO MAKE IT APPLICABLE ONLY FOR RESEARCH EXPENSES; TO AMEND SECTION 12-6-3470, RELATING TO EMPLOYER TAX CREDIT, SO AS TO EXEMPT APPLICATION OF THE MAXIMUM AGGREGATE CREDIT FOR EMPLOYEES IN DISTRESSED COUNTIES; TO AMEND SECTION 12-6-3310, RELATING TO CREDITS AGAINST INCOME TAX, SO AS TO PROVIDE FOR PASS THROUGH OF A CREDIT TO A SHAREHOLDER, MEMBER, OR PARTNER OF AN "S" CORPORATION, LIMITED LIABILITY COMPANY TAXED LIKE A PARTNERSHIP, AND PARTNERSHIP; TO AMEND SECTION 12-6-3365, RELATING TO CORPORATE INCOME TAX MORATORIUM FOR JOB CREATION, SO AS TO INCLUDE A MORATORIUM ON INSURANCE PREMIUM TAX, TO REVISE THE DATA USED FOR COMPUTING A COUNTY'S UNEMPLOYMENT RATE AND TO PROVIDE THAT THE DEPARTMENT NAME THE MORATORIUM COUNTIES, EFFECTIVE FOR THE TAXABLE YEAR BEGINNING THE FOLLOWING CALENDAR YEAR; TO REPEAL SECTION 12-10-35 RELATING TO A MORATORIUM ON STATE CORPORATE INCOME TAXES; TO AMEND SECTION 12-44-30, AS AMENDED, AND SECTION 4-12-30, AS AMENDED, BOTH RELATING TO THE DEFINITION OF "MINIMUM INVESTMENT" FOR PURPOSES OF A FEE IN LIEU OF PROPERTY TAX, BOTH SO AS TO PROVIDE FOR EFFECTIVENESS OF COUNTY DESIGNATIONS IN THE FOLLOWING CALENDAR YEAR, AND TO PROVIDE THAT THE DEPARTMENT DESIGNATE REDUCED INVESTMENT COUNTIES, EFFECTIVE FOR A SPONSOR WHOSE FEE AGREEMENT IS SIGNED IN THE CALENDAR YEAR FOLLOWING THE DESIGNATION; BY ADDING SECTION 12-6-535 SO AS TO PROVIDE THAT FOR PURPOSES OF INTERNAL REVENUE CODE SECTION 641(c), AN ELECTING SMALL BUSINESS TRUST IS TAXED AT THE HIGHEST RATE PROVIDED IN SECTION 12-6-510; TO AMEND SECTION 12-6-5020, RELATING TO ENTITIES AUTHORIZED TO FILE CONSOLIDATED CORPORATE INCOME TAX RETURNS, SO AS TO PROVIDE THAT A CORPORATION THAT HAS ELECTED TO BE TAXED UNDER SUBCHAPTER S OF THE INTERNAL REVENUE CODE MAY NOT JOIN IN THE FILING OF A CONSOLIDATED INCOME TAX RETURN; TO AMEND SECTION 12-35-40, RELATING TO MULTISTATE DISCUSSIONS OF SIMPLIFICATION REQUIREMENTS IN CONNECTION WITH THE SIMPLIFIED SALES AND USE TAX ADMINISTRATION ACT, SO AS TO PROVIDE THAT THE DELEGATION TO THE MULTISTATE DISCUSSION MEETINGS MAY BE REIMBURSED FOR LODGING, AIR FARE, AND OTHER BUSINESS EXPENSES; TO AMEND SECTION 12-36-1310, AS AMENDED, RELATING TO THE IMPOSITION OF A STATE USE TAX ON CERTAIN TANGIBLE PERSONAL PROPERTY AND PROVIDING A CREDIT FOR TAXES PAID IN ANOTHER STATE, SO AS TO REQUIRE PROOF THAT THE SALES OR USE TAX WAS DUE AND PAID IN THE OTHER STATE AND TO DELETE A RECIPROCITY REQUIREMENT; TO AMEND SECTION 12-53-40, RELATING TO COSTS AND EXPENSES OF TAX SALES AND COLLECTIONS, SO AS TO INCLUDE THE COST OF FILING, ENROLLING, AND SATISFACTION OF A STATE TAX LIEN; BY ADDING SECTION 12-54-124 SO AS TO PROVIDE THAT IN THE CASE OF THE TRANSFER OF A MAJORITY OF THE ASSETS OF A BUSINESS OTHER THAN CASH, ANY TAX GENERATED BY THE BUSINESS WHICH WAS DUE ON OR BEFORE THE DATE OF THE TRANSFER CONSTITUTES A LIEN AGAINST THE ASSETS IN THE HANDS OF THE TRANSFEREE UNTIL THE TAXES ARE PAID, TO PROVIDE THAT FAIR MARKET VALUE MUST BE USED TO DETERMINE WHETHER A MAJORITY OF THE ASSETS HAVE BEEN TRANSFERRED, TO PROVIDE THAT THE DEPARTMENT OF REVENUE MAY NOT ISSUE A LICENSE TO CONTINUE THE BUSINESS TO THE TRANSFEREE UNTIL ALL TAXES DUE TO THE STATE HAVE BEEN PAID AND MAY REVOKE A LICENSE ISSUED TO A BUSINESS THAT VIOLATES THIS PROVISION; TO AMEND SECTION 12-54-25, RELATING TO INTEREST THAT MUST BE PAID ON ANY TAX THAT IS NOT PAID WHEN DUE, SO AS TO MAKE A TECHNICAL CHANGE; TO AMEND SECTION 12-54-240, AS AMENDED, RELATING TO THE DISCLOSURE OF CERTAIN RECORDS OF AND REPORTS AND RETURNS FILED WITH THE DEPARTMENT OF REVENUE, SO AS TO INCLUDE AS AN EXCEPTION TO THE PROHIBITION OF DISCLOSURE INFORMATION PURSUANT TO A SUBPOENA ISSUED BY A FEDERAL OR THE STATE GRAND JURY; TO AMEND ARTICLE 1, CHAPTER 60 OF TITLE 12, RELATING TO SOUTH CAROLINA REVENUE PROCEDURES ACT, SO AS TO REVISE THE MANNER IN WHICH AND CONDITIONS UNDER WHICH DISPUTES OR CLAIMS WITH THE DEPARTMENT OF REVENUE ARE DETERMINED AND RESOLVED; TO AMEND ARTICLE 5, CHAPTER 60 OF TITLE 12, RELATING TO STATE REVENUE APPEALS PROCEDURES, SO AS TO REVISE THESE APPEAL PROCEDURES; TO AMEND SECTION 12-60-2110, RELATING TO PROPERTY TAX ASSESSMENT PROTESTS, SO AS TO REVISE THE TIME FOR FILING THESE PROTESTS; TO AMEND SECTION 12-60-2510, AS AMENDED, RELATING TO PROPERTY TAX ASSESSMENT NOTICES, SO AS TO CLARIFY CERTAIN REFERENCES IN THE SECTION; TO AMEND SECTION 12-6-3535, RELATING TO TAX CREDIT FOR REHABILITATION OF AN HISTORIC STRUCTURE, SO AS TO REDEFINE "CERTIFIED HISTORIC RESIDENTIAL STRUCTURE", DEFINE "OWNER-OCCUPIED RESIDENCE", AND PROVIDE FOR DOCUMENTATION OF REHABILITATION STANDARDS; TO AMEND ARTICLE 13, CHAPTER 60 OF TITLE 12, RELATING TO PROCEDURES AND CONTESTED REVENUE CASES, SO AS TO REVISE THE DUTIES, FUNCTIONS, AND RESPONSIBILITIES OF THE ADMINISTRATIVE LAW JUDGE DIVISION AND DEPARTMENT HEARING OFFICERS; TO AMEND SECTION 30-2-30, RELATING TO DEFINITIONS USED IN THE FAMILY PRIVACY PROTECTION ACT OF 2002, SO AS TO PROVIDE THAT PERSONAL INFORMATION DOES NOT MEAN INFORMATION ABOUT THE NAMES AND ADDRESSES FROM REGISTRATION DOCUMENTS FILED WITH THE DEPARTMENT OF REVENUE AS A BUSINESS ADDRESS WHICH ALSO MAY BE A PERSONAL ADDRESS; TO PROVIDE THAT THE AMENDMENT TO SECTION 12-37-220(B)(11), BY ACT 334 OF 2002, APPLIES TO PROPERTY TAX YEARS BEGINNING AFTER 2001; TO AMEND SECTION 12-4-580, AS AMENDED, RELATING TO DEBT COLLECTION BY THE DEPARTMENT FOR A GOVERNMENTAL ENTITY, SO AS TO REDFINE "LIABILITIES OWED THE GOVERNMENTAL ENTITY" TO MEAN THE SAME AS "DELINQUENT DEBT" AND TO PROVIDE FOR NOTICE AND AN APPEALS PROCEDURE; TO AMEND SECTION 12-56-20, AS AMENDED, RELATING TO DEFINITIONS FOR PURPOSES OF DEBT COLLECTION BY THE DEPARTMENT FOR A CLAIMANT AGENCY SO TO SPECIFY A COUNTY OR LOCAL GOVERNMENTAL OR QUASI-GOVERNMENTAL ENTITY AS A "POLITICAL SUBDIVISION"; TO AMEND SECTION 12-56-60, RELATING TO SET OFF AGAINST A DEBTOR'S REFUND, SO AS TO REQUIRE THE CLAIMANT AGENCY TO NOTIFY THE DEPARTMENT OF A REDUCTION IN THE DELINQUENCY; TO AMEND SECTION 12-56-62, RELATING TO NOTICE OF SETOFF, SO AS TO PROVIDE FOR NOTICE OF THE INTEREST DUE ON THE DEBT AND THAT SETOFFS MAY BE MADE AGAINST REFUNDS UNTIL THE DELINQUENCY IS SATISFIED; TO AMEND SECTION 12-56-63, RELATING TO PROTEST OF A DEBT TO A CLAIMANT AGENCY, SO AS TO REQUIRE A TAXPAYER IDENTIFICATION NUMBER INSTEAD OF SOCIAL SECURITY NUMBER, TO ALLOW AN ADMINISTRATIVE FEE TO BE CHARGED BY THE MUNICIPAL ASSOCIATION OR ASSOCIATION OF COUNTIES OF SOUTH CAROLINA TO COVER COSTS INCURRED IN SUBMITTING A CLAIM, AND TO MAKE THE ENTITY CLAIMING THROUGH THE ASSOCIATION RESPONSIBLE FOR THE NOTICE AND HEARING REQUIREMENTS; TO AMEND SECTION 12-56-65, RELATING TO A DEBTOR'S CLAIM FOR A REFUND, SO AS TO PROVIDE FOR A DEBTOR'S CLAIM FOR A REFUND OF THE COLLECTED DEBT WITHIN ONE YEAR OF ITS COLLECTION; TO REPEAL SECTION 6-4-30 RELATING TO THE DUTIES OF THE DEPARTMENT IN CONNECTION WITH THE ACCOMMODATIONS TAX; TO AMEND SECTION 12-36-910, AS AMENDED, RELATING TO THE SALES TAX ON CHARGES FOR THE TRANSMISSION OF VOICE MESSAGES TO PROVIDE FOR A "BUNDLED TRANSACTION"; TO AMEND SECTION 12-36-2120, AS AMENDED, RELATING TO EXEMPTIONS FROM THE SALES TAX, SO AS TO INCLUDE PRESCRIPTION MEDICINES USED TO PREVENT RESPIRATORY SYNCYTIAL VIRUS; TO AMEND SECTION 12-20-105, RELATING TO PROJECTS ELIGIBLE FOR THE LICENSE TAX CREDIT, SO AS TO INCLUDE ELIGIBILITY PURSUANT TO ANY OF THE FEE IN LIEU PROGRAMS; TO AMEND SECTION 12-10-95, RELATING TO THE RETRAINING TAX CREDIT, SO AS TO ALLOW THE CREDIT FOR APPRENTICESHIP PROGRAMS AND PROGRAMS ENHANCING EXPORTS; TO PROVIDE THAT A COUNTY MAY POSTPONE ITS 2002 REASSESSMENT PROGRAM FOR AN ADDITIONAL YEAR, UNTIL 2004; TO AMEND SECTIONS 12-43-355, 58-9-2200, 12-39-70, AND 12-6-3360, ALL RELATING TO ASSESSMENT AND APPRAISAL OF CERTAIN PERSONAL PROPERTY OF BUSINESS AND INDUSTRY, SO AS TO CHANGE TO DETERMINATION AS CLASSIFIED IN THE NORTH AMERICAN CLASSIFICATION SYSTEM MANUAL AND TO MAKE APPROPRIATE REFERENCE CHANGES; TO AMEND SECTION 12-36-2120, AS AMENDED, RELATING TO EXEMPTIONS FROM THE SALES TAX, SO AS TO INCLUDE SEVENTY PERCENT OF THE GROSS PROCEEDS OF THE RENTAL OR LEASE OF PORTABLE TOILETS; BY ADDING SECTION 12-4-385 SO AS TO PROVIDE THAT THE DEPARTMENT GIVE NOTICE TO THE DEPARTMENT OF LABOR, LICENSING AND REGULATION WHEN AN INDUSTRY GROUP WILL BE AFFECTED BY A PROPOSED POLICY CHANGE; TO PROVIDE FOR THE REFUND OF CERTAIN SALES TAX PAID ON THE LEASE OR RENTING OF PORTABLE TOILETS; BY ADDING SECTION 12-6-5085 SO AS TO PROVIDE FOR A TAX RETURN CHECKOFF CONTRIBUTION TO THE SOUTH CAROLINA LITTER CONTROL ENFORCEMENT PROGRAM; TO AMEND CHAPTER 12, TITLE 4, RELATING TO THE FEE IN LIEU OF PROPERTY TAXES ACT, SECTION 4-29-67, AS AMENDED, RELATING TO INDUSTRIAL DEVELOPMENT PROJECTS REQUIRING A FEE IN LIEU OF PROPERTY TAXES, AND CHAPTER 44 OF TITLE 12, RELATING TO THE FEE IN LIEU OF TAX SIMPLIFICATION ACT, ALL SO AS TO PROVIDE FOR DESIGNATIONS OF COUNTIES AS REDUCED INVESTMENT COUNTIES BY DECEMBER THIRTY-FIRST OF EACH YEAR BASED ON DATA AVAILABLE ON THE MOST RECENT NOVEMBER FIRST, TO PROVIDE WHEN THE DESIGNATIONS ARE EFFECTIVE FOR A SPONSOR, TO INCLUDE AMOUNTS EXPENDED AT A PROJECT AS A NONRESPONSIBLE PARTY PURSUANT TO THE BROWNFIELDS VOLUNTARY CLEANUP PROGRAM TOWARD THE MINIMUM INVESTMENT THRESHOLD, TO REPLACE THE WORD "INVESTOR" WITH THE WORD "SPONSOR", TO PROVIDE THAT FAILURE TO MAINTAIN THE MINIMUM LEVEL OF INVESTMENT IN A PROJECT RESULTS IN DISQUALIFICATION FOR THE FEE, TO SUSPEND THE STATUTE OF LIMITATIONS FOR ASSESSMENT OF TAXES OR FEES DUE ON A PROJECT IF NECESSARY TO THE DETERMINATION OF COMPLIANCE WITH INVESTMENT REQUIREMENTS, TO DELETE THE QUALIFICATION FOR A FOUR PERCENT ASSESSMENT ON INVESTMENTS OF AT LEAST FOUR HUNDRED MILLION DOLLARS IN LEAST DEVELOPED OR UNDERDEVELOPED COUNTIES BY A LIMITED LIABILITY COMPANY AND BY AN INVESTOR AFFILIATE LOCATED CONTIGUOUS TO THE INVESTOR PROJECT, TO SPECIFY THAT PROPERTY TAXES REFERENCES ARE TO AD VALOREM PROPERTY TAXES, TO PROVIDE FOR THE ESTABLISHMENT OF THE MILLAGE RATE BY WAY OF A MILLAGE RATE AGREEMENT OR THE INITIAL LEASE AGREEMENT, TO PROHIBIT AN INCREASE IN THE TERM OF THE AGREEMENT OR A DECREASE IN THE MILLAGE OR DISCOUNT RATE OR ASSESSMENT RATIO, TO CHANGE TIME PERIODS FOR MEETING CERTAIN INVESTMENT AND JOB CREATION REQUIREMENTS, TO PROVIDE FOR A NONCASH CREDIT AGAINST A FEE DUE FROM A SPONSOR, TO REQUIRE A CLAIM FOR ADJUSTMENT FOR A MISALLOCATION OF FEE BE MADE WITHIN ONE YEAR OF THE IMPROPER DISTRIBUTION, TO PROVIDE FOR THE BASIS IN TRANSFERRED PROPERTY SUBJECT TO THE FEE, TO CHANGE REFERENCES FROM "MULTICOUNTY PARK" TO "INDUSTRIAL DEVELOPMENT PARK", TO PROVIDE THAT A SPONSOR FILE DUPLICATE FORMS OR RETURNS WITH THE DEPARTMENT OF REVENUE AND THE COUNTY OR COUNTIES IN WHICH THE PROJECT IS LOCATED, TO PROVIDE FOR THE WAIVER OF CERTAIN ITEMS IN A RECAPITULATION OF THE CONTENTS OF AN AGREEMENT; AND TO AMEND SECTION 4-29-10, AS AMENDED, RELATING TO DEFINITIONS FOR PURPOSES OF INDUSTRIAL DEVELOPMENT PROJECTS REQUIRING A FEE IN LIEU OF TAXES, SO AS TO DELETE DEFINITIONS OF "INVESTOR", "INVESTOR AFFILIATE", AND "BUSINESS"; TO AMEND CHAPTER 28 OF TITLE 12, RELATING TO THE TAX ON MOTOR FUELS, BY DIRECTING THE CODE COMMISSIONER TO SUBSTITUTE "USER FEE" FOR "TAX" AND "MOTOR FUEL SUBJECT TO THE USER FEE" FOR "TAXABLE MOTOR FUEL"; TO PROVIDE FOR VARIOUS EFFECTIVE DATES; AND TO AMEND SECTION 56-3-115, AS AMENDED, RELATING TO GOLF CART PERMITS, SO AS TO PROVIDE THAT THE PERMIT ALLOWS THE GOLF CART TO BE OPERATED BY THE OWNER OR HIS AGENT OR EMPLOYEES. - ratified title
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Similar (H 3919)
Summary: Motor vehicle, property tax exemption; provided to member of armed services who leases private passenger vehicle
AN ACT TO AMEND SECTION 12-37-220, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO PROPERTY TAX EXEMPTIONS, SO AS TO EXEMPT A PRIVATE PASSENGER MOTOR VEHICLE LEASED TO A MEMBER OF THE ARMED FORCES OF THE UNITED STATES STATIONED IN THIS STATE WHOSE HOME OF RECORD IS IN ANOTHER STATE AND THE LEASED VEHICLE IS TO BE REGISTERED AND LICENSED IN THE STATE OF THE SERVICE MEMBER'S HOME OF RECORD AND TO EXEMPT ALL VEHICLES LEASED BY A PUBLIC BODY IF THE VEHICLE WOULD OTHERWISE BE EXEMPT IF OWNED BY THE PUBLIC BODY; TO PROVIDE THAT THE AMENDMENT TO SECTION 12-37-220(B)(11), BY ACT 334 OF 2002, APPLIES TO PROPERTY TAX YEARS BEGINNING AFTER 2001; BY ADDING SECTION 12-2-100 SO AS TO PROVIDE THAT A TAX CREDIT ADMINISTERED BY THE DEPARTMENT OF REVENUE IS USEABLE IN THE YEAR IT IS GENERATED AND IS NONREFUNDABLE; TO AMEND SECTION 12-2-20, RELATING TO THE DEFINITION OF "PERSON" FOR TAXATION PURPOSES, SO AS TO PROVIDE THAT THE DEFINITION APPLIES NOT ONLY IN TITLE 12, BUT ALSO IN OTHER TITLES WHICH PROVIDE FOR TAXES THAT ARE ADMINISTERED BY THE DEPARTMENT OF REVENUE; TO AMEND SECTION 12-2-25, AS AMENDED, RELATING TO DEFINITIONS PERTAINING TO LIMITED LIABILITY COMPANIES AND SINGLE-MEMBER LIMITED LIABILITY COMPANIES, SO AS TO PROVIDE THAT THE DEFINITIONS APPLY NOT ONLY IN TITLE 12, BUT ALSO IN OTHER TITLES WHICH PROVIDE FOR TAXES THAT ARE ADMINISTERED BY THE DEPARTMENT OF REVENUE; TO AMEND SECTION 12-8-580, AS AMENDED, RELATING TO STATE INCOME TAX WITHHOLDING ON PROCEEDS OF THE SALE OF REAL PROPERTY BY NONRESIDENTS, SO AS TO CONFORM THE CALCULATION OF AMOUNTS SUBJECT TO WITHHOLDING TO THE PROVISIONS OF THE INTERNAL REVENUE CODE OF 1986 ALLOWING THE EXCLUSION FROM TAXABLE INCOME OF A PORTION OF THE GAIN ON THE SALE OF A PRINCIPAL RESIDENCE AND TO ALLOW THE DEPARTMENT OF REVENUE TO REVOKE EXEMPTIONS FROM WITHHOLDING ALLOWED FOR CERTAIN TRANSACTIONS IF THE DEPARTMENT DETERMINES THE NONRESIDENT IS NOT COOPERATING IN THE DETERMINATION OF THE TAXPAYER'S SOUTH CAROLINA INCOME TAX LIABILITY; TO AMEND SECTION 12-6-40, AS AMENDED, RELATING TO ADOPTION OF THE INTERNAL REVENUE CODE, SO AS TO ADOPT IT TO STATE LAW AS AMENDED THROUGH 2002; TO AMEND SECTION 12-6-540, RELATING TO THE STATE INCOME TAX RATES APPLICABLE TO EXEMPT ORGANIZATIONS AND COOPERATIVES, SO AS TO PROVIDE A SPECIFIC REFERENCE TO THE TAX RATE APPLICABLE TO HOMEOWNERS' ASSOCIATIONS; TO AMEND SECTION 12-13-50, RELATING TO EXCEPTIONS FROM THE BUILDING AND LOAN ASSOCIATION INCOME TAX, SO AS TO PROVIDE THAT PAYMENT OF THE INCOME TAX PROVIDED IN CHAPTER 13, TITLE 12 SHALL NOT BE IN LIEU OF DEED RECORDING FEES; TO AMEND SECTIONS 12-13-70, 12-20-150, 12-28-940, 12-43-210, AND 12-43-230, RELATING TO THE ADMINISTRATION OF THE DEPARTMENT OF REVENUE, THE COMPUTATION OF MOTOR FUEL TAXES, THE ESTABLISHMENT OF UNIFORM AND EQUITABLE TAX ASSESSMENTS, AND THE PROMULGATION OF DEFINITIONAL REGULATIONS TO FACILITATE THE ESTABLISHMENT OF UNIFORM TAX ASSESSMENTS, SO AS TO CHANGE THE DEPARTMENT'S AUTHORITY TO PROMULGATE REGULATIONS FROM MANDATORY TO PERMISSIVE AND TO MAKE TECHNICAL CORRECTIONS; TO AMEND SECTION 12-54-110, RELATING TO THE POWER OF THE DEPARTMENT OF REVENUE TO SUMMON A TAXPAYER OR OTHERS, SO AS TO INCLUDE TAX MATTERS AND OTHER MATTERS ADMINISTERED BY THE DEPARTMENT; TO AMEND SECTION 12-6-3360, AS AMENDED, RELATING TO THE JOB TAX CREDIT, SO AS TO PROVIDE FOR COUNTY DESIGNATIONS TO BE EFFECTIVE FOR THE TAXABLE YEARS BEGINNING THE FOLLOWING CALENDAR YEAR; TO AMEND SECTION 12-6-3415, RELATING TO INCOME TAX CREDIT FOR RESEARCH AND DEVELOPMENT EXPENSES, SO AS TO MAKE IT APPLICABLE ONLY FOR RESEARCH EXPENSES; TO AMEND SECTION 12-6-3470, RELATING TO EMPLOYER TAX CREDIT, SO AS TO EXEMPT APPLICATION OF THE MAXIMUM AGGREGATE CREDIT FOR EMPLOYEES IN DISTRESSED COUNTIES; TO AMEND SECTION 12-6-3310, RELATING TO CREDITS AGAINST INCOME TAX, SO AS TO PROVIDE FOR PASS THROUGH OF A CREDIT TO A SHAREHOLDER, MEMBER, OR PARTNER OF AN "S" CORPORATION, LIMITED LIABILITY COMPANY TAXED LIKE A PARTNERSHIP, AND PARTNERSHIP; TO AMEND SECTION 12-6-3365, RELATING TO CORPORATE INCOME TAX MORATORIUM FOR JOB CREATION, SO AS TO INCLUDE A MORATORIUM ON INSURANCE PREMIUM TAX, TO REVISE THE DATA USED FOR COMPUTING A COUNTY'S UNEMPLOYMENT RATE AND TO PROVIDE THAT THE DEPARTMENT NAME THE MORATORIUM COUNTIES, EFFECTIVE FOR THE TAXABLE YEAR BEGINNING THE FOLLOWING CALENDAR YEAR; TO REPEAL SECTION 12-10-35 RELATING TO A MORATORIUM ON STATE CORPORATE INCOME TAXES; TO AMEND SECTION 12-44-30, AS AMENDED, AND SECTION 4-12-30, AS AMENDED, BOTH RELATING TO THE DEFINITION OF "MINIMUM INVESTMENT" FOR PURPOSES OF A FEE IN LIEU OF PROPERTY TAX, BOTH SO AS TO PROVIDE FOR EFFECTIVENESS OF COUNTY DESIGNATIONS IN THE FOLLOWING CALENDAR YEAR, AND TO PROVIDE THAT THE DEPARTMENT DESIGNATE REDUCED INVESTMENT COUNTIES, EFFECTIVE FOR A SPONSOR WHOSE FEE AGREEMENT IS SIGNED IN THE CALENDAR YEAR FOLLOWING THE DESIGNATION; BY ADDING SECTION 12-6-535 SO AS TO PROVIDE THAT FOR PURPOSES OF INTERNAL REVENUE CODE SECTION 641(c), AN ELECTING SMALL BUSINESS TRUST IS TAXED AT THE HIGHEST RATE PROVIDED IN SECTION 12-6-510; TO AMEND SECTION 12-6-5020, RELATING TO ENTITIES AUTHORIZED TO FILE CONSOLIDATED CORPORATE INCOME TAX RETURNS, SO AS TO PROVIDE THAT A CORPORATION THAT HAS ELECTED TO BE TAXED UNDER SUBCHAPTER S OF THE INTERNAL REVENUE CODE MAY NOT JOIN IN THE FILING OF A CONSOLIDATED INCOME TAX RETURN; TO AMEND SECTION 12-35-40, RELATING TO MULTISTATE DISCUSSIONS OF SIMPLIFICATION REQUIREMENTS IN CONNECTION WITH THE SIMPLIFIED SALES AND USE TAX ADMINISTRATION ACT, SO AS TO PROVIDE THAT THE DELEGATION TO THE MULTISTATE DISCUSSION MEETINGS MAY BE REIMBURSED FOR LODGING, AIR FARE, AND OTHER BUSINESS EXPENSES; TO AMEND SECTION 12-36-1310, AS AMENDED, RELATING TO THE IMPOSITION OF A STATE USE TAX ON CERTAIN TANGIBLE PERSONAL PROPERTY AND PROVIDING A CREDIT FOR TAXES PAID IN ANOTHER STATE, SO AS TO REQUIRE PROOF THAT THE SALES OR USE TAX WAS DUE AND PAID IN THE OTHER STATE AND TO DELETE A RECIPROCITY REQUIREMENT; TO AMEND SECTION 12-53-40, RELATING TO COSTS AND EXPENSES OF TAX SALES AND COLLECTIONS, SO AS TO INCLUDE THE COST OF FILING, ENROLLING, AND SATISFACTION OF A STATE TAX LIEN; BY ADDING SECTION 12-54-124 SO AS TO PROVIDE THAT IN THE CASE OF THE TRANSFER OF A MAJORITY OF THE ASSETS OF A BUSINESS OTHER THAN CASH, ANY TAX GENERATED BY THE BUSINESS WHICH WAS DUE ON OR BEFORE THE DATE OF THE TRANSFER CONSTITUTES A LIEN AGAINST THE ASSETS IN THE HANDS OF THE TRANSFEREE UNTIL THE TAXES ARE PAID, TO PROVIDE THAT FAIR MARKET VALUE MUST BE USED TO DETERMINE WHETHER A MAJORITY OF THE ASSETS HAVE BEEN TRANSFERRED, TO PROVIDE THAT THE DEPARTMENT OF REVENUE MAY NOT ISSUE A LICENSE TO CONTINUE THE BUSINESS TO THE TRANSFEREE UNTIL ALL TAXES DUE TO THE STATE HAVE BEEN PAID AND MAY REVOKE A LICENSE ISSUED TO A BUSINESS THAT VIOLATES THIS PROVISION; TO AMEND SECTION 12-54-25, RELATING TO INTEREST THAT MUST BE PAID ON ANY TAX THAT IS NOT PAID WHEN DUE, SO AS TO MAKE A TECHNICAL CHANGE; TO AMEND SECTION 12-54-240, AS AMENDED, RELATING TO THE DISCLOSURE OF CERTAIN RECORDS OF AND REPORTS AND RETURNS FILED WITH THE DEPARTMENT OF REVENUE, SO AS TO INCLUDE AS AN EXCEPTION TO THE PROHIBITION OF DISCLOSURE INFORMATION PURSUANT TO A SUBPOENA ISSUED BY A FEDERAL OR THE STATE GRAND JURY; TO AMEND ARTICLE 1, CHAPTER 60 OF TITLE 12, RELATING TO SOUTH CAROLINA REVENUE PROCEDURES ACT, SO AS TO REVISE THE MANNER IN WHICH AND CONDITIONS UNDER WHICH DISPUTES OR CLAIMS WITH THE DEPARTMENT OF REVENUE ARE DETERMINED AND RESOLVED; TO AMEND ARTICLE 5, CHAPTER 60 OF TITLE 12, RELATING TO STATE REVENUE APPEALS PROCEDURES, SO AS TO REVISE THESE APPEAL PROCEDURES; TO AMEND SECTION 12-60-2110, RELATING TO PROPERTY TAX ASSESSMENT PROTESTS, SO AS TO REVISE THE TIME FOR FILING THESE PROTESTS; TO AMEND SECTION 12-60-2510, AS AMENDED, RELATING TO PROPERTY TAX ASSESSMENT NOTICES, SO AS TO CLARIFY CERTAIN REFERENCES IN THE SECTION; TO AMEND SECTION 12-6-3535, RELATING TO TAX CREDIT FOR REHABILITATION OF AN HISTORIC STRUCTURE, SO AS TO REDEFINE "CERTIFIED HISTORIC RESIDENTIAL STRUCTURE", DEFINE "OWNER-OCCUPIED RESIDENCE", AND PROVIDE FOR DOCUMENTATION OF REHABILITATION STANDARDS; TO AMEND ARTICLE 13, CHAPTER 60 OF TITLE 12, RELATING TO PROCEDURES AND CONTESTED REVENUE CASES, SO AS TO REVISE THE DUTIES, FUNCTIONS, AND RESPONSIBILITIES OF THE ADMINISTRATIVE LAW JUDGE DIVISION AND DEPARTMENT HEARING OFFICERS; TO AMEND SECTION 30-2-30, RELATING TO DEFINITIONS USED IN THE FAMILY PRIVACY PROTECTION ACT OF 2002, SO AS TO PROVIDE THAT PERSONAL INFORMATION DOES NOT MEAN INFORMATION ABOUT THE NAMES AND ADDRESSES FROM REGISTRATION DOCUMENTS FILED WITH THE DEPARTMENT OF REVENUE AS A BUSINESS ADDRESS WHICH ALSO MAY BE A PERSONAL ADDRESS; TO PROVIDE THAT THE AMENDMENT TO SECTION 12-37-220(B)(11), BY ACT 334 OF 2002, APPLIES TO PROPERTY TAX YEARS BEGINNING AFTER 2001; TO AMEND SECTION 12-4-580, AS AMENDED, RELATING TO DEBT COLLECTION BY THE DEPARTMENT FOR A GOVERNMENTAL ENTITY, SO AS TO REDFINE "LIABILITIES OWED THE GOVERNMENTAL ENTITY" TO MEAN THE SAME AS "DELINQUENT DEBT" AND TO PROVIDE FOR NOTICE AND AN APPEALS PROCEDURE; TO AMEND SECTION 12-56-20, AS AMENDED, RELATING TO DEFINITIONS FOR PURPOSES OF DEBT COLLECTION BY THE DEPARTMENT FOR A CLAIMANT AGENCY SO TO SPECIFY A COUNTY OR LOCAL GOVERNMENTAL OR QUASI-GOVERNMENTAL ENTITY AS A "POLITICAL SUBDIVISION"; TO AMEND SECTION 12-56-60, RELATING TO SET OFF AGAINST A DEBTOR'S REFUND, SO AS TO REQUIRE THE CLAIMANT AGENCY TO NOTIFY THE DEPARTMENT OF A REDUCTION IN THE DELINQUENCY; TO AMEND SECTION 12-56-62, RELATING TO NOTICE OF SETOFF, SO AS TO PROVIDE FOR NOTICE OF THE INTEREST DUE ON THE DEBT AND THAT SETOFFS MAY BE MADE AGAINST REFUNDS UNTIL THE DELINQUENCY IS SATISFIED; TO AMEND SECTION 12-56-63, RELATING TO PROTEST OF A DEBT TO A CLAIMANT AGENCY, SO AS TO REQUIRE A TAXPAYER IDENTIFICATION NUMBER INSTEAD OF SOCIAL SECURITY NUMBER, TO ALLOW AN ADMINISTRATIVE FEE TO BE CHARGED BY THE MUNICIPAL ASSOCIATION OR ASSOCIATION OF COUNTIES OF SOUTH CAROLINA TO COVER COSTS INCURRED IN SUBMITTING A CLAIM, AND TO MAKE THE ENTITY CLAIMING THROUGH THE ASSOCIATION RESPONSIBLE FOR THE NOTICE AND HEARING REQUIREMENTS; TO AMEND SECTION 12-56-65, RELATING TO A DEBTOR'S CLAIM FOR A REFUND, SO AS TO PROVIDE FOR A DEBTOR'S CLAIM FOR A REFUND OF THE COLLECTED DEBT WITHIN ONE YEAR OF ITS COLLECTION; TO REPEAL SECTION 6-4-30 RELATING TO THE DUTIES OF THE DEPARTMENT IN CONNECTION WITH THE ACCOMMODATIONS TAX; TO AMEND SECTION 12-36-910, AS AMENDED, RELATING TO THE SALES TAX ON CHARGES FOR THE TRANSMISSION OF VOICE MESSAGES TO PROVIDE FOR A "BUNDLED TRANSACTION"; TO AMEND SECTION 12-36-2120, AS AMENDED, RELATING TO EXEMPTIONS FROM THE SALES TAX, SO AS TO INCLUDE PRESCRIPTION MEDICINES USED TO PREVENT RESPIRATORY SYNCYTIAL VIRUS; TO AMEND SECTION 12-20-105, RELATING TO PROJECTS ELIGIBLE FOR THE LICENSE TAX CREDIT, SO AS TO INCLUDE ELIGIBILITY PURSUANT TO ANY OF THE FEE IN LIEU PROGRAMS; TO AMEND SECTION 12-10-95, RELATING TO THE RETRAINING TAX CREDIT, SO AS TO ALLOW THE CREDIT FOR APPRENTICESHIP PROGRAMS AND PROGRAMS ENHANCING EXPORTS; TO PROVIDE THAT A COUNTY MAY POSTPONE ITS 2002 REASSESSMENT PROGRAM FOR AN ADDITIONAL YEAR, UNTIL 2004; TO AMEND SECTIONS 12-43-355, 58-9-2200, 12-39-70, AND 12-6-3360, ALL RELATING TO ASSESSMENT AND APPRAISAL OF CERTAIN PERSONAL PROPERTY OF BUSINESS AND INDUSTRY, SO AS TO CHANGE TO DETERMINATION AS CLASSIFIED IN THE NORTH AMERICAN CLASSIFICATION SYSTEM MANUAL AND TO MAKE APPROPRIATE REFERENCE CHANGES; TO AMEND SECTION 12-36-2120, AS AMENDED, RELATING TO EXEMPTIONS FROM THE SALES TAX, SO AS TO INCLUDE SEVENTY PERCENT OF THE GROSS PROCEEDS OF THE RENTAL OR LEASE OF PORTABLE TOILETS; BY ADDING SECTION 12-4-385 SO AS TO PROVIDE THAT THE DEPARTMENT GIVE NOTICE TO THE DEPARTMENT OF LABOR, LICENSING AND REGULATION WHEN AN INDUSTRY GROUP WILL BE AFFECTED BY A PROPOSED POLICY CHANGE; TO PROVIDE FOR THE REFUND OF CERTAIN SALES TAX PAID ON THE LEASE OR RENTING OF PORTABLE TOILETS; BY ADDING SECTION 12-6-5085 SO AS TO PROVIDE FOR A TAX RETURN CHECKOFF CONTRIBUTION TO THE SOUTH CAROLINA LITTER CONTROL ENFORCEMENT PROGRAM; TO AMEND CHAPTER 12, TITLE 4, RELATING TO THE FEE IN LIEU OF PROPERTY TAXES ACT, SECTION 4-29-67, AS AMENDED, RELATING TO INDUSTRIAL DEVELOPMENT PROJECTS REQUIRING A FEE IN LIEU OF PROPERTY TAXES, AND CHAPTER 44 OF TITLE 12, RELATING TO THE FEE IN LIEU OF TAX SIMPLIFICATION ACT, ALL SO AS TO PROVIDE FOR DESIGNATIONS OF COUNTIES AS REDUCED INVESTMENT COUNTIES BY DECEMBER THIRTY-FIRST OF EACH YEAR BASED ON DATA AVAILABLE ON THE MOST RECENT NOVEMBER FIRST, TO PROVIDE WHEN THE DESIGNATIONS ARE EFFECTIVE FOR A SPONSOR, TO INCLUDE AMOUNTS EXPENDED AT A PROJECT AS A NONRESPONSIBLE PARTY PURSUANT TO THE BROWNFIELDS VOLUNTARY CLEANUP PROGRAM TOWARD THE MINIMUM INVESTMENT THRESHOLD, TO REPLACE THE WORD "INVESTOR" WITH THE WORD "SPONSOR", TO PROVIDE THAT FAILURE TO MAINTAIN THE MINIMUM LEVEL OF INVESTMENT IN A PROJECT RESULTS IN DISQUALIFICATION FOR THE FEE, TO SUSPEND THE STATUTE OF LIMITATIONS FOR ASSESSMENT OF TAXES OR FEES DUE ON A PROJECT IF NECESSARY TO THE DETERMINATION OF COMPLIANCE WITH INVESTMENT REQUIREMENTS, TO DELETE THE QUALIFICATION FOR A FOUR PERCENT ASSESSMENT ON INVESTMENTS OF AT LEAST FOUR HUNDRED MILLION DOLLARS IN LEAST DEVELOPED OR UNDERDEVELOPED COUNTIES BY A LIMITED LIABILITY COMPANY AND BY AN INVESTOR AFFILIATE LOCATED CONTIGUOUS TO THE INVESTOR PROJECT, TO SPECIFY THAT PROPERTY TAXES REFERENCES ARE TO AD VALOREM PROPERTY TAXES, TO PROVIDE FOR THE ESTABLISHMENT OF THE MILLAGE RATE BY WAY OF A MILLAGE RATE AGREEMENT OR THE INITIAL LEASE AGREEMENT, TO PROHIBIT AN INCREASE IN THE TERM OF THE AGREEMENT OR A DECREASE IN THE MILLAGE OR DISCOUNT RATE OR ASSESSMENT RATIO, TO CHANGE TIME PERIODS FOR MEETING CERTAIN INVESTMENT AND JOB CREATION REQUIREMENTS, TO PROVIDE FOR A NONCASH CREDIT AGAINST A FEE DUE FROM A SPONSOR, TO REQUIRE A CLAIM FOR ADJUSTMENT FOR A MISALLOCATION OF FEE BE MADE WITHIN ONE YEAR OF THE IMPROPER DISTRIBUTION, TO PROVIDE FOR THE BASIS IN TRANSFERRED PROPERTY SUBJECT TO THE FEE, TO CHANGE REFERENCES FROM "MULTICOUNTY PARK" TO "INDUSTRIAL DEVELOPMENT PARK", TO PROVIDE THAT A SPONSOR FILE DUPLICATE FORMS OR RETURNS WITH THE DEPARTMENT OF REVENUE AND THE COUNTY OR COUNTIES IN WHICH THE PROJECT IS LOCATED, TO PROVIDE FOR THE WAIVER OF CERTAIN ITEMS IN A RECAPITULATION OF THE CONTENTS OF AN AGREEMENT; AND TO AMEND SECTION 4-29-10, AS AMENDED, RELATING TO DEFINITIONS FOR PURPOSES OF INDUSTRIAL DEVELOPMENT PROJECTS REQUIRING A FEE IN LIEU OF TAXES, SO AS TO DELETE DEFINITIONS OF "INVESTOR", "INVESTOR AFFILIATE", AND "BUSINESS"; TO AMEND CHAPTER 28 OF TITLE 12, RELATING TO THE TAX ON MOTOR FUELS, BY DIRECTING THE CODE COMMISSIONER TO SUBSTITUTE "USER FEE" FOR "TAX" AND "MOTOR FUEL SUBJECT TO THE USER FEE" FOR "TAXABLE MOTOR FUEL"; TO PROVIDE FOR VARIOUS EFFECTIVE DATES; AND TO AMEND SECTION 56-3-115, AS AMENDED, RELATING TO GOLF CART PERMITS, SO AS TO PROVIDE THAT THE PERMIT ALLOWS THE GOLF CART TO BE OPERATED BY THE OWNER OR HIS AGENT OR EMPLOYEES. - ratified title
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| 01/29/03 | Senate | Introduced and read first time SJ-8 |
| 01/29/03 | Senate | Referred to Committee on Finance SJ-8 |
| 03/12/03 | Senate | Committee report: Favorable with amendment Finance SJ-11 |
| 03/13/03 | Scrivener's error corrected | |
| 03/18/03 | Senate | Amended SJ-17 |
| 03/18/03 | Senate | Read second time SJ-17 |
| 03/19/03 | Senate | Read third time and sent to House SJ-29 |
| 03/20/03 | House | Introduced and read first time HJ-7 |
| 03/20/03 | House | Referred to Committee on Ways and Means HJ-8 |
| 06/03/03 | House | Recalled from Committee on Ways and Means HJ-105 |
| 06/04/03 | House | Read second time HJ-39 |
| 06/05/03 | House | Debate adjourned HJ-8 |
| 06/05/03 | House | Amended HJ-49 |
| 06/05/03 | House | Read third time and returned to Senate with amendments HJ-152 |
| 06/05/03 | Senate | House amendment amended SJ-261 |
| 06/05/03 | Senate | Returned to House with amendments SJ-261 |
| 06/05/03 | House | Concurred in Senate amendment and enrolled HJ-279 |
| 06/05/03 | Ratified R 138 | |
| 06/18/03 | Signed By Governor | |
| 07/01/03 | Copies available | |
| 07/01/03 | Effective date See Act for Effective Date | |
| 07/02/03 | Act No. 69 |