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Indicates Matter Stricken
Indicates New Matter
Sponsors: Rep. Huggins
Document Path: l:\council\bills\gjk\20009sd09.docx
Companion/Similar bill(s): 122
Introduced in the House on January 13, 2009
Introduced in the Senate on May 4, 2010
Last Amended on April 29, 2010
Currently residing in the Senate Committee on Finance
Summary: Tax returns
HISTORY OF LEGISLATIVE ACTIONS
Date Body Action Description with journal page number ------------------------------------------------------------------------------- 12/16/2008 House Prefiled 12/16/2008 House Referred to Committee on Ways and Means 1/13/2009 House Introduced and read first time HJ-56 1/13/2009 House Referred to Committee on Ways and Means HJ-56 4/15/2010 House Committee report: Favorable with amendment Ways and Means HJ-14 4/22/2010 House Requests for debate-Rep(s). Sandifer, Lowe, Umphlett, GM Smith, Littlejohn, Bowers, Daning, Bales, Bedingfield, Knight, and Wylie HJ-32 4/27/2010 House Debate adjourned until Wednesday, April 28, 2010 HJ-128 4/28/2010 House Debate adjourned until Thursday, April 29, 2010 HJ-90 4/29/2010 House Amended 4/29/2010 House Read second time HJ-66 4/29/2010 House Roll call Yeas-94 Nays-1 HJ-68 4/29/2010 House Unanimous consent for third reading on next legislative day HJ-98 4/30/2010 House Read third time and sent to Senate HJ-2 5/4/2010 Senate Introduced and read first time SJ-10 5/4/2010 Senate Referred to Committee on Finance SJ-10
View the latest legislative information at the LPITS web site
VERSIONS OF THIS BILL
April 29, 2010
S. Printed 4/29/10--H.
Read the first time January 13, 2009.
TO AMEND SECTION 12-60-430, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE FAILURE OF A TAXPAYER TO MAKE A REPORT OR FILE A RETURN REQUIRED BY LAW OR A TAXPAYER WHO FILES A FRIVOLOUS RETURN, SO AS TO FURTHER PROVIDE FOR THE INFORMATION THE DEPARTMENT MUST CONSIDER WHEN MAKING AN ESTIMATE OF THE TAX LIABILITY OF THE TAXPAYER UNDER THESE CIRCUMSTANCES.
Amend Title To Conform
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 12-60-430 of the 1976 Code, as last amended by Act 116 of 2007, is further amended by adding:
"(C) The 'best information available' for purposes of subsections (A) and (B) of this section means either previous returns filed by the taxpayer, if any, or information supplied by the taxpayer upon request of the department sent by first class mail, return receipt requested, if no previous returns have been filed."
SECTION 2. This act takes effect upon approval by the Governor.
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