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 Section 12-58-170 of the 1976 Code is repealed.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