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Current Status Bill Number:View additional legislative information at the LPITS web site.122 Type of Legislation:General Bill GB Introducing Body:Senate Introduced Date:19990112 Primary Sponsor:Passailaigue All Sponsors:Passailaigue, McConnell, O'Dell, Elliott, Reese Drafted Document Number:l:\s-res\elp\011stea.efd.doc Residing Body:Senate Current Committee:Finance Committee 06 SF Subject:Administrative procedures, Regulations; Stealth Tax Prevention Act, Revenue Department rulings; Taxation History Body Date Action Description Com Leg Involved ______ ________ ______________________________________ _______ ____________ Senate 19990112 Introduced, read first time, 06 SF referred to Committee Senate 19981118 Prefiled, referred to Committee 06 SF Versions of This Bill
TO AMEND SECTION 1-23-10 OF THE CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO DEFINITIONS UNDER THE ADMINISTRATIVE PROCEDURES ACT, SO AS TO ENACT THE "STEALTH TAX PREVENTION ACT," WHICH INCLUDES WITHIN THE DEFINITION OF "REGULATION" CERTAIN REVENUE RULINGS AND REVENUE PROCEDURES OF THE DEPARTMENT OF REVENUE THAT INCREASE STATE OR LOCAL REVENUE.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. This act shall be cited as the "Stealth Tax Prevention Act."
SECTION 2. Section 1-23-10(4) of the 1976 Code is amended to read:
"(4) 'Regulation' means each agency statement of general public applicability that implements or prescribes law or policy or practice requirements of any agency. Policy or guidance issued by an agency other than in a regulation does not have the force or effect of law. The term 'regulation' includes general licensing criteria and conditions and the amendment or repeal of a prior regulation, but does not include descriptions of agency procedures applicable only to agency personnel; opinions of the Attorney General; decisions or orders in rate making, price fixing, or licensing matters; awards of money to individuals; policy statements or rules of local school boards; regulations of the National Guard; decisions, orders, or rules of the Board of Probation, Parole, and Pardon Services; orders of the supervisory or administrative agency of a penal, mental, or medical institution, in respect to the institutional supervision, custody, control, care, or treatment of inmates, prisoners, or patients; decisions of the governing board of a university, college, technical college, school, or other educational institution with regard to curriculum, qualifications for admission, dismissal and readmission, fees and charges for students, conferring degrees and diplomas, employment tenure and promotion of faculty and disciplinary proceedings; decisions of the Human Affairs Commission relating to firms or individuals; advisory opinions of agencies; and other agency actions relating only to specified individuals. The term 'regulation' includes revenue rulings and revenue procedures and similar advisory opinions of the Department of Revenue, if the implementation and enforcement of the ruling or procedure has resulted in or is likely to result in any net increase in state or local revenues over current practices in tax collection or revenues anticipated from the ruling or procedure on the date of the enactment of the statute under which the regulation is promulgated. The term 'regulation' does not include revenue rulings, revenue procedures, and technical advice memoranda adopted to maintain conformity with the Internal Revenue Code as defined in Section 12-6-40."
SECTION 3. This act takes effect upon approval by the Governor.
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