South Carolina General Assembly
116th Session, 2005-2006

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H. 3766

STATUS INFORMATION

General Bill
Sponsors: Rep. Kirsh
Document Path: l:\council\bills\bbm\10726mm05.doc

Introduced in the House on March 15, 2005
Currently residing in the House Committee on Ways and Means

Summary: Tax refunds

HISTORY OF LEGISLATIVE ACTIONS 

     Date      Body   Action Description with journal page number
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   3/15/2005  House   Introduced and read first time HJ-51
   3/15/2005  House   Referred to Committee on Ways and Means HJ-51

View the latest legislative information at the LPITS web site

VERSIONS OF THIS BILL

3/15/2005

(Text matches printed bills. Document has been reformatted to meet World Wide Web specifications.)

A BILL

TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, BY ADDING SECTION 12-58-190 SO AS TO PROVIDE THAT A REFUND MAY NOT BE DENIED OR DELAYED BECAUSE AN AUDIT FOR ANOTHER TAX OR TAX PERIOD IS PLANNED OR IN PROCESS, AND TO PROVIDE FOR DISCIPLINARY ACTION; AND TO REPEAL SECTION 12-58-170 RELATING TO AN ACTION AGAINST THE STATE FOR VIOLATION OF PROCEDURES PUBLISHED BY THE DEPARTMENT OF REVENUE.

Be it enacted by the General Assembly of the State of South Carolina:

SECTION    1.    Chapter 58 of Title 12 of the 1976 Code is amended by adding:

"Section 12-58-190.    (A)    An officer or employee of the department may not deny a refund or delay the issuance of the department's order to the State Treasurer to pay a refund that has been determined to be due because the department is auditing or planning an audit of the taxpayer for a different tax or different tax period. This subsection does not prevent the issuance of an assessment, including a jeopardy assessment, pursuant to the Revenue Procedures Act.

(B)    A person violating subsection (A) is subject to disciplinary action in accordance with the department's procedure, including dismissal from office of discharge from employment."

SECTION    2.    Section 12-58-170 of the 1976 Code is repealed.

SECTION    3.    This act takes effect upon approval by the Governor.

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