Current Status Introducing Body:Senate Bill Number:44 Primary Sponsor:Passailaigue Committee Number:06 Type of Legislation:GB Subject:Tax payments, taxpayer prevailing in lawsuit Residing Body:Senate Current Committee:Finance Computer Document Number:44 Introduced Date:Jan 08, 1991 Last History Body:Senate Last History Date:Jan 08, 1991 Last History Type:Introduced and read first time, referred to Committee Scope of Legislation:Statewide All Sponsors:Passailaigue Type of Legislation:General Bill
Bill Body Date Action Description CMN
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44 Senate Jan 08, 1991 Introduced and read first 06
time, referred to Committee
44 Senate Sep 10, 1990 Prefiled, referred to 06
Committee
View additional legislative information at the LPITS web site.
TO AMEND SECTION 34 OF PART II OF ACT 189 RELATING TO ABATEMENT AND REFUND SO AS TO PROVIDE THAT SECTION 12-47-445 DOES NOT APPLY TO TAX PAYMENTS MADE UNDER PROTEST AND TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, BY ADDING SECTION 12-47-447 SO AS TO PROVIDE THAT WHEN A TAXPAYER PREVAILS IN A LAWSUIT FOR A TAX REFUND OR ABATEMENT, THE TAX COMMISSION SHALL ISSUE REFUNDS TO ALL SIMILARLY SITUATED TAXPAYERS WHO MAKE PROPER APPLICATION AND TO PROVIDE FOR REASONABLE ATTORNEY'S FEES.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 12-47-445 of the 1976 Code, as added by Section 34, Part II, Act 189 of 1989, is amended by adding at the end of the section:
"Section 12-47-445. This section does not apply to a claim or refund for a taxpayer who makes his claim by stating on his payment or on his timely filed return that he is paying under protest because he believes some or all of the tax is unconstitutional or unlawful.His protest constitutes a claim for refund for the payment made under protest under Section 12-47-440."
SECTION 2. Title 12, Chapter 47 of the 1976 Code is amended by adding:
"Section 12-47-447. When a taxpayer prevails on the merits in a lawsuit seeking a refund or abatement of a license fee or tax based upon an allegation that the tax or fee has been imposed wrongfully as a matter of law, the commission must issue a refund to all similarly situated taxpayers who properly have applied for a refund pursuant to the requirements of this chapter. A taxpayer is deemed to have prevailed on the merits in a lawsuit only when a tax or license fee is refunded or abated as a result of a finding of law by a court of competent jurisdiction, and after the exhaustion of, or expiration of the time for, making all relevant appeals."
SECTION 3. This act takes effect upon approval by the Governor.