S 956 Session 110 (1993-1994)
S 0956 Joint Resolution, By Passailaigue, Courson, Elliott, Ford, Giese, Glover,
Holland, Jackson, Lander, Leventis, McConnell, McGill, Mescher, T.W. Mitchell,
O'Dell, Patterson, Rankin, Reese, L.E. Richter, M.T. Rose, Setzler, G. Smith and
Washington
Similar(H 4647, H 4816)
A Joint Resolution to provide a thirty-day time period for taxpayers affected
by the settlement of Bass Vs. the State of South Carolina and Perri Vs. the
State of South Carolina to file, with the Department of Revenue and Taxation,
in order to receive an income tax refund under the same terms and conditions
as those taxpayers who are parties or who are members of the Class represented
in these lawsuits.
12/20/93 Senate Prefiled
12/20/93 Senate Referred to Committee on Finance
01/11/94 Senate Introduced and read first time SJ-49
01/11/94 Senate Referred to Committee on Finance SJ-49
A JOINT RESOLUTION
TO PROVIDE A THIRTY-DAY TIME PERIOD FOR TAXPAYERS
AFFECTED BY THE SETTLEMENT OF BASS VS. THE STATE
OF SOUTH CAROLINA AND PERRI VS. THE STATE OF
SOUTH CAROLINA TO FILE, WITH THE DEPARTMENT OF
REVENUE AND TAXATION, IN ORDER TO RECEIVE AN
INCOME TAX REFUND UNDER THE SAME TERMS AND
CONDITIONS AS THOSE TAXPAYERS WHO ARE PARTIES OR
WHO ARE MEMBERS OF THE CLASS REPRESENTED IN THESE
LAWSUITS.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Within ten days of the Governor's approval of legislation
to implement a settlement of Bass vs. State of South Carolina
and Perri vs. State of South Carolina, the Department of
Revenue and Taxation (department) shall cause the publication of a
notice in newspapers of general circulation in each county of the State.
This notice shall inform the taxpayers that retirees who receive a pension
from the federal government, including retirees of the armed forces of
the United States, who retired prior to 1989, or heirs or former spouses
of such retirees, may be entitled to a refund of state income taxes paid
from 1985 through 1988, plus interest.
The notice must inform taxpayers that to qualify for a refund each
affected taxpayer must contact the department within the specified time
period and provide the department with information it deems appropriate
to begin the process to determine eligibility. The "specified time
period" shall begin on the eleventh day and shall end on the
fortieth day from the date that the legislation approving the settlement
is signed by the Governor. If the taxpayer has previously perfected an
appeal or filed a request seeking a refund which was accepted by the
department, the individual is not required to make a new filing.
In lieu of a legal notice in the classified portion of the newspaper, the
department may fulfill the notice obligation required by this resolution
if the newspaper publishes the notice in the area reserved for
announcements relating to public meetings or in another section of
prominence in the publication where a member of the public may
reasonably expect to see notices of this type. In addition to newspaper
publication, the department should also mail written notification, as
specified in this resolution, to each county veterans affairs officer.
SECTION 2. A taxpayer who notifies the department, within the
specified period of time established by this Act, that he or she is eligible
for an income tax refund, or who is a former spouse, an heir, or personal
representative of a taxpayer who would have been eligible for such
refund provided in this resolution, shall be eligible for a refund under the
terms and conditions of the settlement agreement as if that person had
been a party or member of the class to which that settlement is
applicable.
SECTION 3. This act takes effect upon approval by the Governor.
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