South Carolina Legislature


Session 111 - (1995-1996)Printer Friendly
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S*0753 (Rat #0122, Act #0076 of 1995) General Bill, By Passailaigue
    A Bill to amend Title 12, Code of Laws of South Carolina, 1976, relating to taxation, by adding Chapters 6, 8, and 20, so as to revise, reorganize, and recodify State tax laws imposing the individual and corporate income tax, providing for the withholding of income taxes, and imposing the corporation license tax; to amend Title 12 by adding Chapters 56 and 58, which shall contain respectively the former provisions of Article 3 of Chapter 54, the Setoff Debt Collection Act and Article 5 of Chapter 54, the South Carolina Taxpayers' Bill of Rights; to amend Chapter 54 of Title 12 by adding Sections 12-54-15, 12-54-17, 12-54-42, 12-54-47, 12-54-85, 12-54-127, and 12-54-135 so as to move enforcement provisions to the Chapter constituting the Uniform Method of Collection and Enforcement of Taxes levied and assessed by the South Carolina Department of Revenue and Taxation; by adding Section 50-1-280, so as to move the provisions relating to the Nongame Wildlife and Natural Areas Fund to the appropriate location in Title 50, relating to fish, game, and watercraft; to amend Section 12-4-330, as amended, relating to witnesses before the Department of Revenue and Taxation, so as to allow the director and designated officers to administer oaths and take acknowledgments; to amend Sections 11-35-5230, as amended, 12-37-220, as amended, 12-54-30, as amended, 12-54-40, as amended, 12-54-55, as amended, 12-54-120, as amended, 12-54-210, 12-54-240, as amended, 41-44-10, 41-44-20, and 41-44-70, all relating to taxation, so as to conform the sections to the recodified chapters added by this Act, to provide that a repeal of a section of the 1976 Code by this Act does not prevent the assessment or collection of any tax, interest, or penalties due before the effective date of this Act, to provide for the continual application of certain department regulations promulgated pursuant to the predecessor provisions of the Chapters added by this Act, to provide for cross references and the duties of the Code Commissioner in the recodification accomplished by this Act; and to repeal Chapters 7, 9, and 19 of Title 12 and Sections 41-44-30, 41-44-40, 41-44-50, 41-44-90, and 41-44-100, all of the 1976 Code, and all relating to taxation, effective for taxable years beginning after 1995.-amended title
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04/18/95Senate Introduced and read first time SJ-18
04/18/95Senate Referred to Committee on Finance SJ-18
04/26/95Senate Recalled from Committee on Finance SJ-76
04/27/95Senate Read second time SJ-25
04/27/95Senate Unanimous consent for third reading on next legislative day SJ-25
04/28/95Senate Read third time and sent to House SJ-1
05/02/95House Introduced and read first time HJ-7
05/02/95House Referred to Committee on Ways and Means HJ-8
05/03/95House Recalled from Committee on Ways and Means HJ-81
05/09/95House Debate adjourned HJ-28
05/10/95House Debate adjourned until Thursday, May 11, 1995 HJ-13
05/11/95House Debate adjourned until Tuesday, May 16, 1995 HJ-33
05/16/95House Amended HJ-15
05/16/95House Debate adjourned HJ-17
05/16/95House Amended HJ-30
05/16/95House Read second time HJ-30
05/17/95House Read third time and returned to Senate with amendments HJ-11
05/18/95Senate House amendment amended SJ-54
05/18/95Senate Returned to House with amendments SJ-54
05/23/95House Concurred in Senate amendment and enrolled HJ-120
06/06/95 Ratified R 122
06/12/95 Signed By Governor
06/12/95 Effective date upon approval by the Governor, this Act is effective for taxable years beginning after 1995
08/11/95 Copies available
08/11/95 Act No. 76

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