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Current Status Bill Number:View additional legislative information at the LPITS web site.696 Type of Legislation:General Bill GB Introducing Body:Senate Introduced Date:19990407 Primary Sponsor:Reese All Sponsors:Reese Drafted Document Number:l:\council\bills\nbd\11278jm99.doc Residing Body:Senate Current Committee:Labor, Commerce and Industry Committee 12 SLCI Subject:Employment Security Commission, warrants of execution; collection procedures for delinquent, unemployment contributions History Body Date Action Description Com Leg Involved ______ ________ ______________________________________ _______ ____________ Senate 19990407 Introduced, read first time, 12 SLCI referred to Committee Versions of This Bill
TO AMEND SECTION 41-31-390, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO ISSUANCE OF WARRANT OF EXECUTION FOR COLLECTION OF EMPLOYMENT SECURITY CONTRIBUTIONS, SO AS TO PROVIDE THAT, IF THE AMOUNT OF ANY CONTRIBUTIONS, INTEREST, PENALTIES, OR EMPLOYMENT SECURITY ADMINISTRATIVE CONTINGENCY ASSESSMENTS IS NOT PAID WITHIN TEN DAYS AFTER NOTICE TO THE EMPLOYER, THE EMPLOYMENT SECURITY COMMISSION SHALL ISSUE A WARRANT OF EXECUTION, DIRECTED TO THE COMMISSION'S AUTHORIZED REPRESENTATIVE, RATHER THAN A COUNTY SHERIFF OR TAX COLLECTOR, COMMANDING THE AUTHORIZED REPRESENTATIVE TO LEVY UPON AND SELL THE PROPERTY OF THE DEFAULTING EMPLOYER, AND PROVIDE FOR RELATED MATTERS; AND TO AMEND SECTION 41-31-400, RELATING TO THE PROCEDURE UNDER EXECUTION FOR THE PAYMENT AND COLLECTION OF EMPLOYMENT SECURITY CONTRIBUTIONS, SO AS TO PROVIDE FOR THE EMPLOYMENT SECURITY COMMISSION OR ITS AUTHORIZED REPRESENTATIVE, RATHER THAN A COUNTY SHERIFF OR TAX COLLECTOR, TO FILE A COPY OF THE EXECUTION WITH THE CLERK OF COURT OF THE COUNTY OR COUNTIES WHERE THE EMPLOYER DOES BUSINESS, PROVIDE FOR RELATED MATTERS, AND CONFER UPON THE EMPLOYMENT SECURITY COMMISSION, FOR THE PURPOSE OF COLLECTING UNPAID CONTRIBUTIONS AND OTHER ITEMS, THE POWERS POSSESSED BY THE DEPARTMENT OF REVENUE FOR THE COLLECTION OF UNPAID INCOME TAXES.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 41-31-390 of the 1976 Code, as last amended by Act 300 of 1994, is further amended to read:
"Section 41-31-390. (A) If an employer defaults in any payment of contributions, interest, penalties, or employment security administrative contingency assessments, the commission shall notify the employer of the amount of contributions, interest, penalties, or employment security administrative contingency assessments due. If the amount is not paid within ten days after notice to the employer, the commission shall issue a warrant of execution, directed to the sheriff or tax collector of a county of the State, commanding the sheriff or tax collector its authorized representative, commanding him to levy upon and sell the real and personal property of the employer found within that county for the payment of the amount, with interest, the cost of executing the warrant, and any reasonable costs incurred in collecting these amounts, to return the warrant to the commission, and to pay it the money collected.
(B) The sheriff or tax collector commission may contract with a collection agency for the purpose of collecting delinquent payments of contributions, interest, penalties, employment security administrative contingency assessments, and any other reasonable costs authorized by subsection (A)."
SECTION 2. Section 41-31-400 of the 1976 Code is amended to read:
"Section 41-31-400. (A) Upon receipt of the execution the sheriff or tax collector The commission or its authorized representative shall file with the clerk of court of his county the county or counties of the State in which the employer does business a copy of the execution, and, thereupon, the clerk of court shall enter in his abstract of judgments the name of the employer mentioned in the warrant and, in the proper columns, the amount of the contributions, interest, penalties, and employment security administrative contingency assessments, and costs for which the warrant is issued and the date and hour when the copy is filed and shall index the warrant upon the index of judgments. The sheriff or tax collector commission or its authorized representative shall proceed upon the warrant in all respects and with like effect and in the same manner prescribed by law in respect to executions issued against property upon judgments of a court of record and is entitled to the same fees for service in executing the warrant to be collected in the same manner.
(B) The powers possessed by the South Carolina Department of Revenue pursuant to Title 12 for the collection of unpaid income taxes are incorporated by reference and conferred upon the South Carolina Employment Security Commission and its authorized representatives for the collection of unpaid contributions, interest, penalties, employment security administrative contingency assessments, and costs."
SECTION 3. This act takes effect upon approval by the Governor.
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