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Indicates Matter Stricken
Indicates New Matter
S. 708
STATUS INFORMATION
General Bill
Sponsors: Senator Bennett
Document Path: l:\council\bills\dka\3091sa17.docx
Introduced in the Senate on May 8, 2017
Currently residing in the Senate Committee on Finance
Summary: Delinquent tax penalties
HISTORY OF LEGISLATIVE ACTIONS
Date Body Action Description with journal page number
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5/8/2017 Senate Introduced and read first time (Senate Journal-page 5)
5/8/2017 Senate Referred to Committee on Finance (Senate Journal-page 5)
View the latest legislative information at the website
VERSIONS OF THIS BILL
TO AMEND SECTION 12-45-180, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO DELINQUENT TAX PENALTIES AND COLLECTION, SO AS TO PROVIDE THAT A COUNTY TREASURER OR OFFICE AUTHORIZED TO COLLECT DELINQUENT TAXES MAY WAIVE LATE PENALTIES FOR CERTAIN GOOD CAUSES.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 12-45-180 of the 1976 Code, as last amended by Act 87 of 2015, is further amended by adding an appropriately lettered subsection to read:
"( ) A county treasurer or the office authorized and directed to collect delinquent taxes may waive any penalties imposed pursuant to subsection (A) for good cause based on written application of the taxpayer or authorized representative. 'Good cause' as used in this subsection means a serious, sudden illness or incapacity of a taxpayer occurring in the tax liability year or a natural disaster or accident that resulted in the destruction of a taxpayer's essential records in the tax liability year. In determining a penalty waiver, the county treasurer or the office authorized and directed to collect delinquent taxes shall review the compliance record of the taxpayer and the waiver of prior penalties."
SECTION 2. This act takes effect upon approval by the Governor.
This web page was last updated on
May 16, 2017 at 11:43 AM