S*558 Session 109 (1991-1992)
S*0558(Rat #0098, Act #0050 of 1991) General Bill, By Senate Finance
A Bill to amend Title 12, Code of Laws of South Carolina, 1976, relating to
taxation, by adding Chapters 2 and 4 so as to revise and consolidate
provisions relating to taxes and the South Carolina Tax Commission and to
delete obsolete provisions; to amend the 1976 Code by adding Section
12-54-227, so as to provide for the collection of taxes from out-of-state
taxpayers; to amend Section 12-54-240, as amended, relating to confidentiality
of tax returns, so as to consolidate existing confidentiality requirements,
provide for additional exceptions to these requirements, and require the
Commission to provide guidelines and monitor compliance; to provide for the
duties of the Code Commissioner in the codification of these new titles;
provide for references; and to repeal Chapters 1 and 3 of Title 12 and Section
12-7-60 of the 1976 Code relating to the South Carolina Tax Commission and to
the bond required for its officers, agents and employees.-amended title
01/29/91 Senate Introduced, read first time, placed on calendar
without reference SJ-12
01/30/91 Senate Amended SJ-13
01/30/91 Senate Read second time SJ-13
02/13/91 Senate Read third time and sent to House SJ-16
02/13/91 House Introduced and read first time HJ-19
02/13/91 House Referred to Committee on Ways and Means HJ-20
04/25/91 House Committee report: Favorable with amendment Ways
and Means HJ-52
05/08/91 House Amended HJ-45
05/08/91 House Read second time HJ-50
05/09/91 House Read third time and returned to Senate with
amendments HJ-18
05/14/91 Senate Concurred in House amendment and enrolled SJ-7
05/21/91 Ratified R 98
05/27/91 Signed By Governor
05/27/91 Effective date 07/01/91
05/27/91 Act No. 50
06/07/91 Copies available
(A50, R98, S558)
AN ACT TO AMEND TITLE 12, CODE OF LAWS OF SOUTH
CAROLINA, 1976, RELATING TO TAXATION, BY ADDING
CHAPTERS 2 AND 4 SO AS TO REVISE AND CONSOLIDATE
PROVISIONS RELATING TO TAXES AND THE SOUTH CAROLINA
TAX COMMISSION AND TO DELETE OBSOLETE PROVISIONS; TO
AMEND THE 1976 CODE BY ADDING SECTION 12-54-227, SO AS
TO PROVIDE FOR THE COLLECTION OF TAXES FROM
OUT-OF-STATE TAXPAYERS; TO AMEND SECTION 12-54-240, AS
AMENDED, RELATING TO CONFIDENTIALITY OF TAX RETURNS,
SO AS TO CONSOLIDATE EXISTING CONFIDENTIALITY
REQUIREMENTS, PROVIDE FOR ADDITIONAL EXCEPTIONS TO
THESE REQUIREMENTS, AND REQUIRE THE COMMISSION TO
PROVIDE GUIDELINES AND MONITOR COMPLIANCE; TO
PROVIDE FOR THE DUTIES OF THE CODE COMMISSIONER IN
THE CODIFICATION OF THESE NEW TITLES; PROVIDE FOR
REFERENCES; AND TO REPEAL CHAPTERS 1 AND 3 OF TITLE 12
AND SECTION 12-7-60 OF THE 1976 CODE RELATING TO THE
SOUTH CAROLINA TAX COMMISSION AND TO THE BOND
REQUIRED FOR ITS OFFICERS, AGENTS, AND
EMPLOYEES.
Be it enacted by the General Assembly of the State of South Carolina:
General provisions
SECTION 1. Title 12 of the 1976 Code is amended by adding:
"CHAPTER 2
General Provisions
Section 12-2-10. As used in this title, `commission' means the South
Carolina Tax Commission.
Section 12-2-20. As used in this title and unless otherwise required by
the context, the term `person' includes an individual, a trust, estate,
partnership, receiver, association, company, corporation, or any other
entity or group.
Section 12-2-30. The repeal or amendment of a code section or act
does not release or extinguish any tax, interest, penalty, forfeiture, or
liability incurred, unless the repealing section or act expressly so provides.
The repealed or amended code section or act must be treated as remaining
in force for the purpose of sustaining any proper action or prosecution for
the enforcement of the tax, interest, penalty, forfeiture, or liability.
Section 12-2-40. All contracts that are entered into with intent to
evade payment of taxes or in fraud of the tax laws of this State are against
public policy. The courts of this State may not lend their aid to enforce a
contract entered into as a substitute for, or having as its consideration, a
previous contract declared to be against public policy. Nothing in this
section limits the power of an individual to administer his property by
contract or donation so as to manage or avoid the impact of this or other tax
laws on his personal property.
Section 12-2-50. (A) Both the principal and interest of all bonds,
notes, and certificates of indebtedness, by or on behalf of the United States
government, the State, or an authority, agency, department, or institution of
the State, and all counties, school districts, municipalities, and other
political subdivisions of the State, and all agencies thereof, are exempt from
all state, county, municipal, school district, and all other taxes or
assessments, except estate or other transfer taxes, direct or indirect, general
or special, whether imposed for the purpose of general revenue or
otherwise. This exemption extends to all recipients of all interest paid on
the obligation, whether paid directly or paid indirectly through a trustee,
guardian, or other fiduciary.
(B) `Bonds' as used in this section applies to general obligation bonds
and bonds payable wholly or in part from any special fund or from the
revenues of a project or undertaking of the issuer.
Section 12-2-60. The Comptroller General, with the approval of the
Governor, may extend the time for the performance of the duties imposed
upon the county auditors for the preparation of the duplicate and upon the
County Treasurer and delinquent tax collector for the collection of
taxes.
Section 12-2-70. If a:
(1) person, contrary to the statutes of this State regulating the
appointment of the county auditor and county treasurer:
(a) accepts, holds, or exercises, or attempts to hold or exercise, the
office of county auditor or treasurer; or
(b) fails, when application is made to him by his successor, to
turn over all books, papers, and property of all kinds whatsoever pertaining
to either of the offices;
(2) county treasurer, county auditor, or member of a county board of
tax appeals neglects, refuses, or evades the performance of the duties
imposed upon him by law regulating the assessment and collection of
taxes;
(3) county auditor neglects or refuses to comply with the requirements
of the law in the making up of his duplicate or fails to file with the
Comptroller General the abstracts, vouchers, and settlement sheets within
the time required by law; or
(4) county treasurer, after being notified of his removal or suspension
from office, fails to settle with the county auditor and the Comptroller
General and pay over all state and county monies in his hands to the
officers entitled by law to receive these monies within ten days after being
so notified;
he is guilty of a misdemeanor and, upon conviction, must be punished by a
fine of not more than five thousand dollars or by imprisonment for not
more than five years, or both."
Tax Commission
SECTION 2. Title 12 of the 1976 Code is amended by adding:
"CHAPTER 4
The South Carolina Tax Commission
Article 1
Commission Organization
Section 12-4-10. The South Carolina Tax Commission is created to
administer and enforce the revenue laws of this State and other laws
specifically assigned to it.
Section 12-4-20. The commission must be provided all necessary
offices, furniture, equipment, books, periodicals, and supplies necessary to
conduct its duties.
Section 12-4-30. (A) The commission consists of three
commissioners, their officers, agents, and employees. The commissioners
are appointed by the Governor with the advice and consent of the Senate.
Commissioners shall possess sound moral character, superior knowledge in
taxation, and proven administrative ability. The Governor shall designate
one of the commissioners as chairman, giving consideration to prior service
as a commissioner or employee of the commission.
(B) If a vacancy on the commission occurs when the General
Assembly is not in session, it must be filled by the Governor's appointment
for the unexpired term, subject to confirmation by the Senate at the next
session of the General Assembly. Commissioners may be removed by the
Governor for cause shown with the advice and consent of the Senate. If
cause for removal arises when the Senate is not in session, the Governor
may suspend the commissioner and shall fill the vacancy thus created until
the General Assembly next convenes.
Section 12-4-40. Each commissioner, within thirty days after notice of
appointment and before taking office, shall take and file with the Secretary
of State the oath of office prescribed by the State Constitution.
Section 12-4-50. The terms of office of the commissioners are six
years each, with the term of one member expiring every two years. Each
commissioner shall remain in office until his successor is appointed and
qualifies.
Section 12-4-60. The commissioners shall receive an annual salary set
by the General Assembly and reimbursement for their expenses incurred
while engaged in the work of the commission in the same manner as other
state officers.
Section 12-4-70. The chairman of the commission shall devote the
time required to perform the duties of the office and may not:
(1) engage in any occupation or business interfering with or
inconsistent with his duties;
(2) serve on or under a committee of a political party; or
(3) contribute, directly or indirectly, money or anything of value in
support of a candidate for office or to a political organization.
Article 3
General Powers and Duties
Section 12-4-310. The commission shall:
(1) hold meetings, as considered necessary by the chairman, with a
majority of the commissioners constituting a quorum. The commission
may hold meetings, transact business, or conduct investigations at any
place necessary; however, its primary office is in Columbia;
(2) formulate and recommend legislation to enhance uniformity,
enforcement, and administration of the tax laws, and secure just taxation
and improvements in the system of taxation;
(3) consult and confer with the Governor upon the subject of taxation,
the administration of the laws, and the progress of the work of the
commission, and furnish the Governor reports, assistance, and information
he may require;
(4) prepare and publish, annually, statistics reasonably available with
respect to the operation of the commission, including amounts collected,
and other facts it considers pertinent and valuable;
(5) make available to the authorities of a political subdivision
information reported to the commission pursuant to the requirements of
Chapter 36 of this title of businesses licensed under Section 12-36-510 in
the requesting political subdivision.
(6) hire all necessary personnel, including officers, agents, deputies,
experts, and assistants, and assign to them duties and powers as the
commission prescribes;
(7) require those of its officers, agents, and employees it designates to
give bond for the faithful performance of their duties in the sum and with
the sureties it determines; and all premiums on the bonds must be paid by
the commission;
(8) pay travel expenses, purchase, or lease all necessary facilities,
equipment, books, periodicals, and supplies for the performance of its
duties; and
(9) exercise and perform other powers and duties as granted to it or
imposed upon it by law.
Section 12-4-320. The commission may:
(1) make rules and promulgate regulations, not inconsistent with law,
to aid in the performance of its duties. The commission may prescribe the
extent, if any, to which these rules and regulations must be applied without
retroactive effect;
(2) upon written application, determine the tax effects of transactions
and the tax liability of taxpayers, upon facts furnished to it, and it may
revoke or modify the rulings if the facts should develop differently later.
The commission, in its discretion, may publish these rulings. This
publication may be in brief hypothetical form so as to give all pertinent
facts and decisions without violating the provisions of Section
12-54-240;
(3) compromise any tax, interest, or penalty imposed by this title or
other law assigned to it and may return to the owner, in whole or in part,
any goods seized or confiscated;
(4) enter into a written agreement with a person with regard to a tax
liability. If the agreement is approved by a majority of the commissioners,
it is final and conclusive and the case may not be reopened by
administrative or judicial action or otherwise, except in cases of fraud,
malfeasance, or misrepresentation;
(5) publish its findings and decisions in all controversies resolved by
it. This publication may be in brief hypothetical form so as to give all
pertinent facts, decisions, and reasons without violating the provisions of
Section 12-54-240.
Section 12-4-330. (A) The commission may summon witnesses to
appear and give testimony and to produce records, books, papers, and
documents relating to any matters which the commission has authority to
investigate or determine.
(B) The commission may cause the deposition of witnesses residing
within or without the State or absent from the State to be taken upon notice
to the interested party, if any, in the manner that depositions of witnesses
are taken in civil actions pending in the circuit court in any matter which
the commission has authority to investigate or determine.
(C) Oaths to witnesses may be administered by the secretary of the
commission or a member of the commission. A person who testifies falsely
in a matter under consideration by the commission is guilty of and, upon
conviction, will be punished for perjury.
(D) Officers who serve summons or subpoenas and witnesses
appearing before the commission will receive the same compensation as
officers and witnesses in the circuit court. The commission may incur and
pay the expense of obtaining expert witnesses or of other evidence for use
by the commission in a judicial or administrative proceeding. This
compensation and expert witness expense must be paid upon certificate of
the commission by the State Treasurer, by drawing upon funds from the
type of tax that is involved in the proceeding, or by the political subdivision
or political subdivisions for whose benefit these expenses were
incurred.
Section 12-4-340. The commission, for the purposes of collecting
delinquent taxes due from a taxpayer not residing in the State, may contract
with a collection agency, within or without the State, for the collection of
delinquent taxes, including penalties and interest as provided in Section
12-54-227.
Section 12-4-350. The commission may contract for computer and other
electronic data processing services as it considers necessary. A person,
firm, or governmental entity and their employees, under contract with the
South Carolina Tax Commission, having access to information contained in
or produced from a tax return, document, or magnetically or electronically
stored data may not publish or disclose any part or parts of the data or
information resulting from the data except to the commission, or as
authorized by the commission, or as otherwise provided by law or by an
order of a court of competent jurisdiction. This provision does not exempt
the commission from the provisions of the South Carolina Consolidated
Procurement Code.
Article 5
Powers and Duties with Respect to
Property Taxes
Section 12-4-510. In addition to other powers and duties required by
law, the commission, in order to administer effectively the equitable
assessment of property for taxation:
(1) has all of the powers conferred by law upon the former State Board
of Equalization and upon the former State Board of Assessors before
February 20, 1915;
(2) annually shall make the levy upon the assessed value of property
subject to taxation necessary to raise the annual appropriations made by the
General Assembly as it relates to private carlines and flight equipment;
(3) shall order reassessment of real and personal property, or any class
or classes of either, or when, in the judgment of the commission, the
reassessment is advisable or necessary to the end that all classes of property
in the assessment district are assessed in compliance with the law.
Section 12-4-520. The commission:
(1) shall call meetings of all county assessors, to provide instruction as
to the law governing the assessment and taxation of all classes of property,
and the commission shall formulate and prescribe rules to govern assessors
and county boards of tax appeals in the discharge of their duties;
(2) shall confer with, advise, and direct assessors and county boards of
tax appeals as to their duties under the laws of the State;
(3) may visit any of the counties in the State to investigate the
assessment, equalization, and taxation of all property subject to taxation
and take any action necessary to insure the proper assessment, equalization,
and taxation of the property;
(4) as often as annually, shall examine all the books, papers, and
accounts of assessors, auditors, treasurers, and tax collectors, with a view to
protecting the interests of the State, counties, and other political
subdivisions and rendering these officers aid or instruction. The
commission does not have jurisdiction over personnel or equipment
purchases of political subdivisions;
(5) shall require county auditors to place upon the assessment rolls
omitted property which may have escaped assessment and taxation in
whole or in part, in the current or previous years; and
(6) may extend the time for the performance of the duties imposed
upon the county assessors or auditors for the valuation of property for tax
purposes, and, when the Comptroller General extends the time for the
collection of taxes, the commission may postpone the time for the
imposition of penalties.
Section 12-4-530. The commission shall:
(1) examine cases in which the laws of this State relating to the
valuation, assessment, or taxation of property is complained of, or
discovered to have been evaded or violated in any manner;
(2) require the Attorney General or circuit solicitor to assist in the
commencement and prosecutions of actions and proceedings for penalties,
forfeitures, removals, and punishment for violation of the laws of this State
in respect to the assessment and taxation of property;
(3) direct proceedings, actions, and prosecutions to be instituted to
enforce the laws relating to penalties, liabilities, and punishment of public
officers and officers and agents of corporations for failure or neglect to
comply with the provisions of the laws of this State governing the
assessment and taxation of property and the rules of the commission;
and
(4) cause complaints to be made against assessors, county boards of
tax appeal, or other assessing and taxing officers to the proper authority for
their removal from office for official misconduct or neglect of duty.
Section 12-4-540. (A) The commission has the sole responsibility for
the appraisal, assessment, and equalization of the taxable values of
corporate headquarters, corporate office facilities, and distribution facilities
and of the real and personal property owned, used, or leased by the
following businesses in the conduct of their business:
(1) manufacturing;
(2) railway;
(3) private carline;
(4) airline;
(5) water, heat, light and power;
(6) telephone;
(7) cable television;
(8) sewer;
(9) pipeline;
(10) mining.
In addition, the commission has the sole responsibility for the appraisal,
assessment, and equalization of the taxable values of the personal property
of merchants.
(B) Except as otherwise provided, the commission may use any
accepted or recognized valuation method which reflects the property's fair
market value, including methods within the unit valuation concept. In
assessing railroad transportation property, the commission shall use the unit
valuation concept.
(C) When the unit valuation concept is used, the value allocated to this
State must be distributed to the taxing entities in which the property is
situated.
(D) Except as otherwise provided, the commission shall assess all real
and personal property, leased or used, to the owner.
(E) When the commission uses the unit valuation concept, property
taxes on all leased and used real and personal property must be paid by the
lessee. Whether or not the unit valuation concept is used, an airline or
private carlines shall pay property taxes on all leased real and personal
property in its control.
(F) If the commission discovers that property required by law to be
returned to the commission has not been returned, the commission may
value and assess the property. If property has been returned or assessed
incorrectly, the commission may value and assess the property and give
notice to the taxpayer of the valuation and assessment. After the expiration
of the appeal period, the commission shall certify the corrected assessment
to the county auditor of the county where the property is located.
Section 12-4-550. The commission shall:
(1) require municipal, county, and other public officers to report
information as to the assessment of property, collection of taxes, receipts
from licenses and other sources, and information necessary in the work of
the commission in the form the commission prescribes; and
(2) require all persons to furnish information concerning their capital,
bonded or other debts, current assets and liabilities, value of property,
earnings, operating and other expenses, taxes, and other facts necessary for
the commission to ascertain the value and relative tax burden borne by all
kinds of property.
Section 12-4-560. The commission shall prepare appropriate manuals,
guides, and other aids for the equitable assessment of all properties and
prepare suitable forms for an adequate listing and description of property
by groups and classes.
Section 12-4-570. The commission, at the request of the Governor or a
member of the General Assembly, shall prepare and make available a report
showing all taxable property in the State and its value in tabulated
form.
Article 7
Application, Determination, and
Revocation of Exemptions from Property Taxes
Section 12-4-710. The commission shall determine if any property
qualifies for exemption from local property taxes under Section 12-37-220
in accordance with the Constitution and general laws of this State. This
determination must be made on an annual basis and the appropriate county
official so advised by June first of each year by the commission.
Section 12-4-720. (A) Applications for property exemptions must be
filed as follows:
(1) Except as otherwise provided in items (2) and (3) of this
subsection, any tax-exempt property owner or property owner whose
property may qualify for property exemption shall file an application for
exemption with the commission between January first and April fifteenth of
the first year for which the exemption is claimed.
(2) Owners of property exempt under Section 12-37-220A(7) and
(8) and B(17) shall file an application for exemption before the sixteenth
day of the fourth month after the close of the accounting period regularly
employed by the taxpayer for income tax purposes in accordance with
Chapter 7 of this title.
(3) Owners of property exempt under Section 12-3-220B(26) and
(27) and churches which own motor vehicles shall file an application for
exemption within sixty days before or within thirty days after the date on
which the motor vehicle was registered or the registration renewal date.
Thereafter, the owner is not required to file an additional application,
unless there is a change in the status of the property as reported on the
initial application or unless requesting an exemption for property which
was not included on the initial or subsequent application.
(B) The provisions of subsection (A) of this section do not apply in the
case of properties owned by the United States Government or those exempt
properties enumerated in Section 12-37-220A(1), (5), (9), and (10) and
B(9), (13), (14), (15), (23), (25), and (30).
Section 12-4-730. The commission, upon receipt of an application and
upon proper investigation, may declare the real and personal property of a
person qualifying for an exemption from ad valorem taxation identified in
this chapter as exempt and shall certify the exemption to the auditor's office
in the county in which the property is located. Upon certification by the
commission, the auditor shall void any tax notice applicable to the
property.
Section 12-4-740. (A) An owner of tax-exempt property or a property
owner requesting tax exemption shall furnish information and records
requested by the commission. The commission and its agents may examine
portions of the financial records of the owners of real and personal property
as necessary to determine if the property qualifies for tax-exempt
status.
(B) The commission and its authorized agents may enter the premises
upon reasonable notice and inspect them for tax exemption purposes.
Section 12-4-750. (A) The commission may revoke tax-exempt status
if the property does not qualify or continue to qualify for tax-exempt status
under the provisions of the Constitution and the general laws of the
State.
(B) If the commission finds within three years from the date that taxes
would have been due on property that has been granted an exemption that
the exemption was for any reason improperly granted due to incomplete,
misleading, or fraudulent information furnished by the applicant or its
agents, the commission shall notify the appropriate county official, and the
county auditor shall enter on the duplicate the taxes that would have been
due for those years that the property escaped taxation, with an added ten
percent penalty.
Section 12-4-760. In addition to any right of appeal otherwise provided
by law, a taxpayer may appeal from the decision of the commission to the
Tax Board of Review for an interpretation of the Constitution or state laws
regarding his property tax exemption status upon payment of his property
taxes under protest. The county governing body may appeal the decision of
the commission to the Tax Board of Review."
Out-of-state collections
SECTION 3. Article 1, Chapter 54, Title 12 of the 1976 Code is amended
by adding:
"Section 12-54-227. (A) As provided by Section 12-4-340, the
commission, for the purposes of collecting delinquent taxes due from a
taxpayer not residing in this State, may contract with a collection agency,
within or without this State, for the collection of the delinquent taxes,
including penalties and interest. Delinquent tax claims may be assigned to
the collection agency, for the purpose of litigation in the agency's name and
at the agency's expense, as a means of facilitating and expediting the
collection process. For purposes of this section, a delinquent tax claim is
defined as a tax liability that is due and owing for a period longer than six
months and for which the taxpayer has been given at least three notices
requesting payment, one of which has been sent by certified or registered
mail. The notice sent by certified or registered mail will include a
statement that the matter of the taxpayer's delinquency may be referred to a
collection agency in the taxpayer's home state.
(B) Fees for services, reimbursements, or other remuneration to the
collection agency must be based on the amount of tax, penalty, and interest
actually collected. Each contract entered into between the commission and
the collection agency must provide for the payment of fees for these
services, reimbursements, or other remuneration not in excess of fifty
percent of the total amount of delinquent taxes, penalties, and interest
actually collected.
All funds collected, less the fees for collection services as provided in
the contract, must be remitted to the commission within forty-five days
from the date of collection from a taxpayer. Forms to be used for these
remittances must be prescribed by the commission.
(C) The contract with a collection agency must provide that the
collection agency acknowledges that it is receiving income from sources
within this State or doing business in this State for purposes of income
taxation.
(D) Before entering into a contract, the commission shall require the
collection agency to post a bond guaranteeing compliance with the terms of
the contract, not in excess of one hundred thousand dollars."
Confidentiality
SECTION 4. Section 12-54-240 of the 1976 Code, as last amended by Act
106 of 1989, is further amended to read:
"Section 12-54-240. (A) Except in accordance with proper
judicial order or as otherwise provided by law it is unlawful for any person
to divulge or make known in any manner any particulars set forth or
disclosed in any report or return required under Chapters 7, 15, 16, 17, 35,
or 36 of this title. Any person violating the provisions of this section is
guilty of a misdemeanor and, upon conviction, must be punished by a fine
of not more than one thousand dollars or by imprisonment for not more
than one year, or both. If the offender is an officer or an employee of the
State he must be dismissed from office and is disqualified from holding any
public office in this State for a period of five years thereafter. If the
offender is an officer or employee of a company retained by the State on an
independent contract basis under subsection (B)(3) of this section or
Section 12-4-350, the contract is immediately terminated and the company
is not eligible to contract with the State for this purpose for a period of five
years thereafter.
(B) Nothing in this section prohibits the:
(1) publication of statistics classified to prevent the identification
of particular reports or returns and the items included on them or the
inspection by the Attorney General or other legal representative of the State
of the report or return of any taxpayer who brings an action to set aside or
review the tax based on the report or return or against whom an action or
proceeding has been instituted to recover any tax or any penalty imposed
by this chapter, or of any taxpayer who has applied for review of any
adjustment proposed by the commission, or of any taxpayer filing a petition
for redetermination of a deficiency assessed by the commission. Reports
and returns must be preserved for seven years and thereafter until the
commission orders them to be destroyed.
(2) examination of records, returns, and reports held by the
commission by persons employed by the State Auditor's Office annually to
examine the books, accounts, receipts, disbursements, vouchers, and
records of the commission as required by Section 11-7-20.
(3) examination of records, returns, and reports held by the
commission by persons retained on an independent contract basis by the
State Auditor's Office exclusively for the purpose of auditing statewide
financial statements.
(4) transfer of funds and the submission of taxpayer home
addresses and corrected social security numbers to the Department of
Social Services Child Support Enforcement Division in accordance with
Section 12-7-2240.
(5) inspection of returns by officials of other jurisdictions in
accordance with Section 12-7-1690.
(6) disclosure of deficiency assessments to probate courts and the
filing of warrants for uncollected taxes.
(7) submission of taxpayer names, home addresses, and social
security numbers to the State Election Commission and Department of
Highways and Public Transportation to effect the purposes of Section
14-7-130.
(8) exchange of information pursuant to Section 12-54-260
between the commission and the collecting agency necessary to implement
that section.
(9) disclosure of information pursuant to Section 12-4-310(5) to
county and municipal officials.
(C) The commission shall provide guidelines to persons receiving
information pursuant to Subsection (B) of this section and shall monitor
compliance with this section."
Chapters repealed
SECTION 5. Chapters 1 and 3 of Title 12 of the 1976 Code are
repealed. Section 12-7-60 of the 1976 Code is repealed.
Duties of Code Commissioner
SECTION 6. The Code Commissioner shall:
(1) place all appropriate provisions of acts dealing with Chapters 1 and
3, Title 12 of the 1976 Code enacted in the 1991 session of the General
Assembly in the appropriate part of Chapters 2 and 4, Title 12 of the 1976
Code as added by this act, and in so doing he shall modify the language of
code sections as necessary to implement the intent of the General
Assembly;
(2) eliminate or delete from the chapters added by this act any
provision of law the subject matter of which was repealed or eliminated by
the General Assembly in the 1991 session;
(3) amend provisions in the chapters added by this act corresponding
to amendments of the tax laws of this State enacted by the General
Assembly during the 1991 session in other acts;
(4) correct cross references as he considers necessary in affected
provisions of the 1976 Code.
References
SECTION 7. Except where inappropriate, a reference in a law, regulation,
or other document to Chapters 1 and 3 of Title 12 of the 1976 Code, is
considered a reference to the appropriate provisions of Chapters 2 and 4 of
Title 12, Chapter 5 of Title 11, and Section 12-54-227, all of the 1976
Code.
Time effective
SECTION 8. This act takes effect July 1, 1991.
Approved the 27th day of May, 1991. |