H*2753(Rat #0299, Act #0283 of 1984)  General Bill, By T.G. Mangum, 
B.L. Hendricks, Kirsh and D.E. McTeer

Similar(S 416)
 A Bill to amend Section 12-21-390, Code of Laws of South Carolina, 1976,
 relating to the tax on powers of attorney, so as to provide that this tax may
 not be imposed on any power of attorney given to the South Carolina Tax
 Commission.

   03/29/83  House  Introduced and read first time HJ-1713
   03/29/83  House  Referred to Committee on Ways and Means HJ-1713
   05/17/83  House  Committee report: Favorable Ways and Means HJ-2875
   05/19/83  House  Objection by Rep. J. Bradley, Kohn & Winstead HJ-2978
   05/31/83  House  Objection withdrawn by Rep. Winstead HJ-3286
   06/02/83  House  Read second time HJ-3464
   06/07/83  House  Read third time and sent to Senate HJ-3521
   06/07/83  Senate Introduced and read first time SJ-1914
   06/07/83  Senate Referred to Committee on Finance SJ-1914
   02/01/84  Senate Committee report: Favorable Finance SJ-530
   02/02/84  Senate Read second time SJ-569
   02/14/84  Senate Read third time and enrolled SJ-637
   03/01/84         Ratified R 299
   03/05/84         Signed By Governor
   03/05/84         Effective date 03/05/84
   03/05/84         Act No. 283
   03/12/84         Copies available

AN ACT TO AMEND SECTION 12-21-390, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE TAX ON POWERS OF ATTORNEY, SO AS TO PROVIDE THAT THIS TAX MAY NOT BE IMPOSED ON ANY POWER OF ATTORNEY GIVEN TO THE SOUTH CAROLINA TAX COMMISSION.

Be it enacted by the General Assembly of the State of South Carolina:

Tax on powers of attorney

SECTION 1. Section 12-21-390 of the 1976 Code is amended to read:

"Section 12-21-390. A power of attorney granting authority to do or perform some act for or in behalf of the grantor, which authority is not otherwise vested in the grantee, must be taxed fifty cents; provided, that this tax may not be imposed on any power of attorney given to the South Carolina Tax Commission."

Time effective

SECTION 2. This act shall take effect upon approval by the Governor.