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Session 111 - (1995-1996)Printer Friendly
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S 0386 General Bill, By McConnell
A Bill to amend Section 12-54-160, Code of Laws of South Carolina, 1976, relating to the authority of the Department of Revenue and Taxation with respect to the waiver, dismissal, or reduction of penalties and interest, so as to authorize the Department to waive interest on underpayments when a taxpayer followed inaccurate professional advice, had no knowledge of the tax liability, or if the imposition of the tax is the result of regulation or other interpretation of existing tax laws.
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A Bill to amend Section 12-54-160, Code of Laws of South Carolina, 1976, relating to the authority of the Department of Revenue and Taxation with respect to the waiver, dismissal, or reduction of penalties and interest, so as to authorize the Department to waive interest on underpayments when a taxpayer followed inaccurate professional advice, had no knowledge of the tax liability, or if the imposition of the tax is the result of regulation or other interpretation of existing tax laws.
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01/18/95 | Senate | Introduced and read first time SJ-8 |
01/18/95 | Senate | Referred to Committee on Finance SJ-9 |