Staff Portal
Loading...
Session 119 - (2011-2012)Printer Friendly
(pdf format)
H 3419 General Bill, By Merrill, Bingham, Young, Taylor, Hixon, J.R. Smith, Clemmons, Stavrinakis, Bowers, Edge, Ballentine and Knight
Similar (S 0011)
Summary: Taxpayer Fairness Act
A BILL TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, TO ENACT THE "TAXPAYER FAIRNESS ACT" BY ADDING SECTION 12-4-397 SO AS TO PROVIDE THE MANNER IN WHICH THE SOUTH CAROLINA DEPARTMENT OF REVENUE MUST INTERPRET TAX STATUTES OF THIS STATE, TO PROVIDE THAT TERMS IN THE TAX STATUTES OF THIS STATE MAY NOT BE GIVEN BROADER MEANING THAN INTENDED BY POLICY DOCUMENTS AND REGULATIONS OF THE DEPARTMENT OF REVENUE, TO PROVIDE THAT AMBIGUITY IN TAX STATUTES MUST BE RESOLVED IN FAVOR OF THE TAXPAYER, TO REQUIRE THE DEPARTMENT TO REPORT AMBIGUITIES TO CERTAIN MEMBERS OF THE GENERAL ASSEMBLY, AND TO DEFINE "TAX STATUTES OF THIS STATE".
View full text View Vote History
Similar (S 0011)
Summary: Taxpayer Fairness Act
A BILL TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, TO ENACT THE "TAXPAYER FAIRNESS ACT" BY ADDING SECTION 12-4-397 SO AS TO PROVIDE THE MANNER IN WHICH THE SOUTH CAROLINA DEPARTMENT OF REVENUE MUST INTERPRET TAX STATUTES OF THIS STATE, TO PROVIDE THAT TERMS IN THE TAX STATUTES OF THIS STATE MAY NOT BE GIVEN BROADER MEANING THAN INTENDED BY POLICY DOCUMENTS AND REGULATIONS OF THE DEPARTMENT OF REVENUE, TO PROVIDE THAT AMBIGUITY IN TAX STATUTES MUST BE RESOLVED IN FAVOR OF THE TAXPAYER, TO REQUIRE THE DEPARTMENT TO REPORT AMBIGUITIES TO CERTAIN MEMBERS OF THE GENERAL ASSEMBLY, AND TO DEFINE "TAX STATUTES OF THIS STATE".
View full text View Vote History
| 01/25/11 | House | Introduced and read first time (House Journal-page 25) |
| 01/25/11 | House | Referred to Committee on Ways and Means (House Journal-page 25) |
| 02/22/11 | House | Committee report: Favorable Ways and Means (House Journal-page 8) |
| 02/23/11 | House | Member(s) request name added as sponsor: Young, Taylor, Hixon, J.R.Smith |
| 02/24/11 | House | Member(s) request name added as sponsor: Clemmons, Stavrinakis |
| 02/24/11 | House | Debate adjourned until Tuesday, March 1, 2011 (House Journal-page 25) |
| 03/02/11 | House | Member(s) request name added as sponsor: Bowers, Edge |
| 03/02/11 | House | Requests for debate-Rep(s). Ott, Jefferson, King, Cooper, Brantley, G Brown, Anderson, Bales, Herbkersman, White, RL Brown, Hosey, JR Smith, and Taylor (House Journal-page 38) |
| 03/08/11 | House | Debate adjourned until Wednesday, March 9, 2011 (House Journal-page 79) |
| 03/09/11 | House | Member(s) request name added as sponsor: Ballentine, Knight |
| 03/09/11 | House | Read second time (House Journal-page 37) |
| 03/09/11 | House | Roll call Yeas-110 Nays-0 (House Journal-page 37) |
| 03/10/11 | House | Read third time and sent to Senate (House Journal-page 34) |
| 03/15/11 | Senate | Introduced and read first time (Senate Journal-page 12) |
| 03/15/11 | Senate | Referred to Committee on Finance (Senate Journal-page 12) |