H*3850 Session 112 (1997-1998)
H*3850(Rat #0243, Act #0114 of 1997) General Bill, By Robinson and Vaughn
A BILL TO AMEND SECTION 1-23-120, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA,
1976, RELATING TO RULEMAKING, SO AS TO UPDATE REFERENCE TO INTERNAL REVENUE
CODE; TO AMEND SECTION 4-20-40, AS AMENDED, RELATING TO RECREATION SPECIAL TAX
DISTRICTS, SO AS TO PROVIDE FOR LOCAL FUNDING AND SERVICES; TO AMEND SECTION
8-13-725, RELATING TO DISCLOSURE OF CONFIDENTIAL INFORMATION, SO AS TO
PROHIBIT CERTAIN DISCLOSURES BY PUBLIC OFFICIALS, MEMBERS, AND EMPLOYEES AND
TO PROVIDE FOR CRIMINAL PENALTIES AND IMMEDIATE DISCHARGE; TO AMEND SECTION
8-21-790, AS AMENDED, RELATING TO THE DISPOSITION OF FEES FOR SETTLEMENT OF
ESTATES, SO AS TO REQUIRE NO LESS THAN MONTHLY PAYMENTS BY THE DEPARTMENT OF
REVENUE; TO AMEND SECTION 12-2-75, RELATING TO REQUIRED SIGNATURES ON TAX
RETURNS, SO AS TO OMIT REFERENCE TO SOUTH CAROLINA CODE AND TO ADD REFERENCE
TO THE DEPARTMENT OF REVENUE; TO AMEND SECTION 12-21-2738, AS AMENDED,
RELATING TO THE PENALTY FOR FAILURE TO COMPLY WITH LICENSING OF GAMING
MACHINES, SO AS TO REQUIRE THAT THE PENALTY BE CREDITED TO THE GENERAL FUND;
TO AMEND SECTION 12-36-2120, AS AMENDED, RELATING TO SALES AND USE TAX
EXEMPTIONS, SO AS TO CHANGE REFERENCE TO "GAS AND OTHER FUELS" TO "MOTOR FUEL,
BLENDED FUEL, AND ALTERNATIVE FUEL" IN THE EXEMPTION PERTAINING THERETO; TO
AMEND SECTION 12-54-40, AS AMENDED, RELATING TO PENALTY FOR FAILURE TO MAKE A
TIMELY PAYMENT OF TAX DUE THE STATE BECAUSE OF NEGLIGENCE OR FRAUD, SO AS TO
UPDATE REFERENCE TO SOUTH CAROLINA CODE; TO AMEND SECTION 12-60-30, AS
AMENDED, RELATING TO DEFINITIONS IN THE REVENUE PROCEDURES ACT, SO AS TO
CLARIFY THE MEANING OF "ASSESSMENT"; AND TO AMEND SECTION 56-31-50, AS
AMENDED, RELATING TO PRIVATE CARE RENTAL SURCHARGES, SO AS TO MAKE THEM
PAYABLE TO THE DEPARTMENT OF REVENUE, NOT TO THE STATE TREASURER'S
OFFICE.-AMENDED TITLE
04/09/97 House Introduced and read first time HJ-21
04/09/97 House Referred to Committee on Ways and Means HJ-22
04/24/97 House Committee report: Favorable Ways and Means HJ-6
04/29/97 House Read second time HJ-81
04/30/97 House Read third time and sent to Senate HJ-26
05/01/97 Senate Introduced and read first time SJ-13
05/01/97 Senate Referred to Committee on Finance SJ-13
05/21/97 Senate Committee report: Favorable Finance SJ-28
05/22/97 Senate Read second time SJ-32
05/22/97 Senate Ordered to third reading with notice of
amendments SJ-32
06/03/97 Senate Amended SJ-154
06/04/97 Senate Amended SJ-93
06/04/97 Senate Read third time and returned to House with
amendments SJ-93
06/04/97 House Senate amendment amended HJ-146
06/04/97 House Returned to Senate with amendments HJ-146
06/04/97 Senate Concurred in House amendment and enrolled SJ-19
06/09/97 Ratified R 243
06/13/97 Signed By Governor
06/13/97 Effective date 06/13/97
06/24/97 Copies available
06/24/97 Act No. 114
(A114, R243, H3850)
AN ACT TO AMEND SECTION 1-23-120, AS AMENDED, CODE
OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO
RULEMAKING, SO AS TO UPDATE REFERENCE TO INTERNAL
REVENUE CODE; TO AMEND SECTION 4-20-40, AS AMENDED,
RELATING TO RECREATION SPECIAL TAX DISTRICTS, SO AS
TO PROVIDE FOR LOCAL FUNDING AND SERVICES; TO AMEND
SECTION 8-13-725, RELATING TO DISCLOSURE OF
CONFIDENTIAL INFORMATION, SO AS TO PROHIBIT CERTAIN
DISCLOSURES BY PUBLIC OFFICIALS, MEMBERS, AND
EMPLOYEES AND TO PROVIDE FOR CRIMINAL PENALTIES AND
IMMEDIATE DISCHARGE; TO AMEND SECTION 8-21-790, AS
AMENDED, RELATING TO THE DISPOSITION OF FEES FOR
SETTLEMENT OF ESTATES, SO AS TO REQUIRE NO LESS THAN
MONTHLY PAYMENTS BY THE DEPARTMENT OF REVENUE; TO
AMEND SECTION 12-2-75, RELATING TO REQUIRED
SIGNATURES ON TAX RETURNS, SO AS TO OMIT REFERENCE
TO SOUTH CAROLINA CODE AND TO ADD REFERENCE TO THE
DEPARTMENT OF REVENUE; TO AMEND SECTION 12-21-2738,
AS AMENDED, RELATING TO THE PENALTY FOR FAILURE TO
COMPLY WITH LICENSING OF GAMING MACHINES, SO AS TO
REQUIRE THAT THE PENALTY BE CREDITED TO THE GENERAL
FUND; TO AMEND SECTION 12-36-2120, AS AMENDED,
RELATING TO SALES AND USE TAX EXEMPTIONS, SO AS TO
CHANGE REFERENCE TO "GAS AND OTHER FUELS"
TO "MOTOR FUEL, BLENDED FUEL, AND ALTERNATIVE
FUEL" IN THE EXEMPTION PERTAINING THERETO; TO
AMEND SECTION 12-54-40, AS AMENDED, RELATING TO
PENALTY FOR FAILURE TO MAKE A TIMELY PAYMENT OF
TAX DUE THE STATE BECAUSE OF NEGLIGENCE OR FRAUD, SO
AS TO UPDATE REFERENCE TO SOUTH CAROLINA CODE; TO
AMEND SECTION 12-60-30, AS AMENDED, RELATING TO
DEFINITIONS IN THE REVENUE PROCEDURES ACT, SO AS TO
CLARIFY THE MEANING OF "ASSESSMENT"; AND TO
AMEND SECTION 56-31-50, AS AMENDED, RELATING TO
PRIVATE CAR RENTAL SURCHARGES, SO AS TO MAKE THEM
PAYABLE TO THE DEPARTMENT OF REVENUE, NOT TO THE
STATE TREASURER'S OFFICE.
Be it enacted by the General Assembly of the State of South Carolina:
Updates reference to Internal Revenue Code
SECTION 1. Section 1-23-120(G)(3) of the 1976 Code, as last
amended by Act 181 of 1993, is further amended to read:
"(3) by the South Carolina Department of Revenue to adopt
regulations, revenue rulings, revenue procedures, and technical advice
memoranda of the Internal Revenue Service so as to maintain conformity
with the Internal Revenue Code as defined in Section 12-6-40;"
Provides for funding and services to a recreation special tax district
SECTION 2. Section 4-20-40 of the 1976 Code, as last amended by
Act 273 of 1996, is further amended to read:
"Section 4-20-40. County council shall by ordinance provide for
the operations of the community recreation special tax district which shall
include the creation of a commission consisting of three to seven members
appointed by the county council. Appointments by county council to the
commission shall be in accordance with any written agreement entered
into between the county and any municipality having any part of its
territory within the district. County council shall set the term of office for
the members of the commission. All members appointed by the county
council to the commission must reside in the district, and no member of
the commission shall receive compensation for service on the
commission. The public works department, with county council approval,
may provide services to a recreation special tax district at the same cost
as incurred and charged for those same services in nonrecreation special
tax districts. County council may provide funding from general fund tax
revenue to a recreation special tax district at the same level and for the
same purposes as for nonrecreation special tax districts."
Prohibits disclosure of certain information by public official, member, or
employee and immediate discharge
SECTION 3. Section 8-13-725 of the 1976 Code, as added by Act 248
of 1991, is amended to read:
"Section 8-13-725. (A) A public official, public member, or
public employee may not use or disclose confidential information gained
in the course of or by reason of his official responsibilities in a way that
would affect an economic interest held by him, a member of his
immediate family, an individual with whom he is associated, or a business
with which he is associated.
(B)(1) A public official, public member, or public employee may not
wilfully examine, or aid and abet in the wilful examination of, a tax return
of a taxpayer, a worker's compensation record, a record in connection
with health or medical treatment, social services records, or other records
of an individual in the possession of or within the access of a public
department or agency if the purpose of the examination is improper or
unlawful.
(2) A person convicted of violating this subsection must be fined
not more than five thousand dollars, or imprisoned not more than five
years, or both, and shall reimburse the costs of prosecution. Upon
conviction, the person also must be discharged immediately from his
public capacity as an official, member, or employee."
Requires estate settlement payments at least monthly
SECTION 4. Section 8-21-790 of the 1976 Code, as last amended by
Act 470 of 1994, is further amended to read:
"Section 8-21-790. The office of the probate court must also be
paid fees according to the following schedule for each estate settled:
On the first $100.00 of tax collected5%
Above $100.00 and up to $1,000.00 2%
Above $1,000.00 and up to $10,000.001 1/2%
Above $10,000.00 and up to $50,000.001%
Above $50,000.00 and up to $100,000.003/4 of 1%
Above $100,000.00 and up to $300,000.00l/2 of 1%
Above $300,000.00 1/4 of 1%
If the probate judge fails or neglects to perform a duty required under
Chapter 16 of Title 12, the Department of Revenue may withhold any or
all of the fees provided for in the schedule and shall credit the withheld
fees to the general fund of the State Treasury. All fees allowed under this
schedule must be paid out of the taxes collected by the Department of
Revenue no less than monthly upon receipt of them and the receipt of the
County Treasurer is sufficient voucher for paying same."
Adds reference to Department of Revenue
SECTION 5. Section 12-2-75 of the 1976 Code, as added by Act 431
of 1996, is amended to read:
"Section 12-2-75. (A) Returns filed by taxpayers with the
department must be signed by the following:
(1) corporate returns by an authorized officer of the corporation;
(2) partnership returns by a general partner;
(3) trust and estate returns by the trustee, personal representative,
executor, or administrator, whichever is applicable;
(4)(a) except as provided in subsections (b) and (c), individual
returns must be signed by the individual;
(b) deceased individual returns for individuals who would have
been required to file a state tax return while living by the personal
representative, administrator, or executor of the decedent's estate and the
tax must be levied upon and collected from the estate;
(c) if an individual is unable to make a return or payment,
including an estimated tax payment, it must be made by an authorized
agent, a guardian, or other person charged with the conduct of the
business of the taxpayer.
(B) The department may authorize taxpayers to sign returns by other
means, including electronically."
Credits all of penalty to general fund
SECTION 6. Section 12-21-2738 of the 1976 Code, as last amended
by Act 164 of 1993, is further amended to read:
"Section 12-21-2738. A person who fails, neglects, or refuses
to comply with the terms and provisions of this article or who fails to
attach the required license to a machine, apparatus, billiard, or pocket
billiard table, as required by this article, is subject to a penalty of fifty
dollars for each failure, and the penalty must be assessed and collected by
the department.
If the violation under this section relates to a machine licensed pursuant
to Section 12-21-2720(A)(3), the applicable penalty amount is two
thousand five hundred dollars, a part of which may not be suspended. This
penalty must be deposited to the credit of the general fund of the
State."
Refers to motor fuel, blended fuel, alternative fuel
SECTION 7. Items (a) and (b) of Section 12-36-2120(15) of the 1976
Code, as last amended by Act 516 of 1994, are further amended to read:
"(a) motor fuel, blended fuel, and alternative fuel subject to tax
under Chapter 28 of Title 12; however, gasoline used in aircraft is not
exempt from the sales and use tax;
(b) if the fuel tax is subsequently refunded under Section 12-28-710,
the sales or use tax is due unless otherwise exempt, and the person
receiving the refund is liable for the sales or use tax;"
Updates code reference
SECTION 8. Section 12-54-40(b)(2)(c)(1) through (b)(2)(d)(3) of the
1976 Code, as last amended by Act 516 of 1994, is further amended to
read:
"(1) If a part of an underpayment is due to negligence or
disregard of regulations, or if a part of a claim for refund is due to
negligence or disregard of regulations, there must be added to the tax an
amount equal to the sum of five percent of the underpayment or
negligently claimed refund and an amount equal to fifty percent of the
interest payable under Section 12-54-25.
(2) There must not be taken into account under this subsection a
portion of an underpayment attributable to fraud with respect to which a
penalty is imposed under subsection (d).
(3) For purposes of this subsection, 'negligence' includes a failure to
make a reasonable attempt to comply with the provisions of this title, and
'disregard' includes careless, reckless, or intentional disregard.
(d)(1) If a part of an underpayment of tax required to be shown on a
return is due to fraud, there must be added to the tax an amount equal to
the sum of seventy-five percent of the portion of the underpayment which
is attributable to fraud and an amount equal to fifty percent of the interest
payable under Section 12-54-25 with respect to that portion for the period
beginning on the last day prescribed by law for payment of the
underpayment, determined without regard to any extension and ending on
the date of the assessment of the tax or, if earlier, the date of the payment
of the tax.
(2) If the department establishes that any portion of an underpayment
is attributable to fraud, the entire underpayment must be treated as
attributable to fraud, except a portion of the underpayment which the
taxpayer establishes is not attributable to fraud.
(3) In case of a joint return, this subsection does not apply to a spouse
unless some part of the underpayment is due to the fraud of the
spouse."
Redefines "assessment"
SECTION 9. Section 12-60-30(2) of the 1976 Code, as added by Act
60 of 1995, is amended to read:
"(2) 'Assessment' means the department's recording the liability
of the taxpayer in the office of the department, subject to the restrictions
in Section 12-60-440."
Requires private car rental surcharges be remitted to Department of
Revenue
SECTION 10. Section 56-31-50(C) of the 1976 Code, as last amended
by Act 459 of 1996, is further amended to read:
"(C) On February fifteenth of each year all rental companies
engaged in the business of renting private passenger motor vehicles which
collect surcharges pursuant to this section shall file a report with the
department stating the total amount of South Carolina personal property
taxes on private passenger motor vehicles paid in the previous calendar
year, the total amount of private passenger motor vehicle rental revenues
earned on rentals in South Carolina for the previous calendar year, and the
amount by which the total amount of the surcharges for the previous year
exceeds the total amount of personal property taxes on private passenger
motor vehicles paid for the previous calendar year. All surcharge
revenues collected in excess of the total amount of personal property taxes
on private passenger motor vehicles must be remitted to the department's
office for deposit in the state general fund."
Time effective
SECTION 11. This act takes effect upon approval by the Governor.
Approved the 13th day of June, 1997. |