H 3250 Session 110 (1993-1994)
H 3250 General Bill, By H.M. Hallman, J.J. Bailey, H. Brown, A.W. Byrd,
R.C. Fulmer, Harrell, Law, J.H. Neal, Riser, Sharpe, Witherspoon, S.S. Wofford and
R.M. Young
Similar(S 46)
A Bill to amend Section 12-4-335(C), Code of Laws of South Carolina, 1976,
relating to representation in administrative tax process, so as to provide
that taxpayers may be represented by registered, certified, and licensed real
estate appraisers licensed pursuant to the provisions of Chapter 60 of Title
40, Code of Laws of South Carolina, 1976.
01/26/93 House Introduced and read first time HJ-4
01/26/93 House Referred to Committee on Labor, Commerce and
Industry HJ-4
A BILL
TO AMEND SECTION 12-4-335(C), CODE OF LAWS OF SOUTH
CAROLINA, 1976, RELATING TO REPRESENTATION IN
ADMINISTRATIVE TAX PROCESS, SO AS TO PROVIDE THAT
TAXPAYERS MAY BE REPRESENTED BY REGISTERED,
CERTIFIED, AND LICENSED REAL ESTATE APPRAISERS
LICENSED PURSUANT TO THE PROVISIONS OF CHAPTER 60
OF TITLE 40, CODE OF LAWS OF SOUTH CAROLINA, 1976.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 12-4-335(C) of the 1976 Code is amended to
read:
"(C) Taxpayers may be represented during the administrative
tax process by the same registered, certified, and licensed
real estate appraisers licensed pursuant to the provisions of Chapter 60
of Title 40 and by individuals allowed to represent them in
administrative tax proceedings with the Internal Revenue Service
pursuant to Sections 10.3(a), (b) and (c); Section 10.7(a)(1) through (4)
and (7); and Section 10.7 (b) and (c) of United States Treasury
Department Circular No. 230 as revised through March, 1986, unless
they have been suspended or disbarred pursuant to subsection (D) of this
section."
SECTION 2. This act takes effect upon approval by the Governor.
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