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H*4833 Session 111 (1995-1996)
H*4833(Rat #0540, Act #0456 of 1996) General Bill, By Robinson, R.C. Fulmer,
Harrell, Haskins, R.J. Herdklotz, C.V. Marchbanks, Rice, Sandifer, Trotter and
D.C. Waldrop
A Bill to amend Section 12-28-795, Code of Laws of South Carolina, 1976,
relating to interest due on gasoline tax refunds, so as to correct the
reference to the provisions on interest on tax overpayments and underpayments;
to amend Section 12-28-2360, relating to refunds of gasoline tax inspection
fees, so as to extend the general limitations on the assessment of state taxes
to claims for refunds.-amended short title
03/27/96 House Introduced and read first time HJ-22
03/27/96 House Referred to Committee on Ways and Means HJ-23
04/09/96 House Committee report: Favorable with amendment Ways
and Means HJ-11
04/10/96 House Amended HJ-44
04/10/96 House Read second time HJ-45
04/11/96 House Read third time and sent to Senate HJ-15
04/16/96 Senate Introduced and read first time SJ-13
04/16/96 Senate Referred to Committee on Finance SJ-13
05/09/96 Senate Recalled from Committee on Finance SJ-34
05/16/96 Senate Amended SJ-54
05/16/96 Senate Read second time SJ-54
05/16/96 Senate Ordered to third reading with notice of
amendments SJ-54
05/23/96 Senate Amended SJ-116
05/29/96 Senate Read third time and returned to House with
amendments SJ-58
06/12/96 House Senate amendment amended HJ-40
06/12/96 House Returned to Senate with amendments HJ-40
06/13/96 Senate Concurred in House amendment and enrolled SJ-10
06/26/96 Ratified R 540
07/03/96 Signed By Governor
07/03/96 Effective date 07/03/96
07/12/96 Copies available
07/16/96 Act No. 456
(R540, H4833)
AN ACT TO AMEND SECTION 12-28-795, CODE OF LAWS OF
SOUTH CAROLINA, 1976, RELATING TO INTEREST DUE ON
GASOLINE TAX REFUNDS, SO AS TO CORRECT THE
REFERENCE TO THE PROVISIONS ON INTEREST ON TAX
OVERPAYMENTS AND UNDERPAYMENTS; TO AMEND SECTION
12-28-2360, RELATING TO REFUNDS OF GASOLINE TAX
INSPECTION FEES, SO AS TO EXTEND THE GENERAL
LIMITATIONS ON THE ASSESSMENT OF STATE TAXES TO
CLAIMS FOR REFUNDS; TO AMEND SECTION 12-43-300, AS
AMENDED, RELATING TO APPEALS OF VALUATION FOR
PURPOSES OF THE PROPERTY, SO AS TO DELETE REDUNDANT
PROVISIONS AND CORRECT A REFERENCE; TO AMEND
SECTION 12-54-25, RELATING TO INTEREST ON TAX
UNDERPAYMENTS AND OVERPAYMENTS, SO AS TO ALLOW
THE DEPARTMENT OF REVENUE AND TAXATION TO
INCREASE FROM FIFTEEN TO THIRTY DAYS THE TIME FOR
WHICH INTEREST MAY BE WAIVED FOR ADMINISTRATIVE
CONVENIENCE; TO AMEND SECTION 12-54-85, RELATING TO
LIMITATIONS ON TAX ASSESSMENTS AND COLLECTIONS, SO
AS TO PROVIDE THE DATES WHEN CERTAIN TAXES ARE
CONSIDERED TO HAVE BEEN PAID OR RETURNS FILED; TO
AMEND SECTION 12-60-30, RELATING TO DEFINITIONS FOR
PURPOSES OF THE TAX APPEALS, SO AS TO REVISE
DEFINITIONS; TO AMEND SECTION 12-60-40, RELATING TO
WAIVER OF TIME LIMITATIONS FOR PURPOSES OF TAX
APPEALS, SO AS TO ALLOW THE DEPARTMENT TO EXTEND
ANY TIME LIMITATIONS; TO AMEND SECTION 12-60-50,
RELATING TO THE PROVISIONS APPLICABLE WHEN TIME
PERIODS EXPIRE ON WEEKENDS OR LEGAL HOLIDAYS, SO AS
TO CLARIFY THAT THESE PROVISIONS APPLY TO ALL TAXES
AND TO ADOPT PROVISIONS OF THE INTERNAL REVENUE
CODE FOR CERTAIN DETERMINATIONS OF TIME OF FILING
AND PAYMENT; TO AMEND SECTION 12-60-410, RELATING TO
LIMITATIONS ON ASSESSMENTS FOR A TAX PERIOD FOR
WHICH A FINAL ADMINISTRATIVE OR JUDICIAL ORDER HAS
BEEN ISSUED, SO AS TO EXEMPT FROM THESE AN ORDER
ABATING A JEOPARDY ASSESSMENT OR ASSESSMENT
ARISING FROM ADDITIONAL INTERNAL REVENUE SERVICE
ASSESSMENTS; TO AMEND SECTION 12-60-440, RELATING TO
DEFICIENCY ASSESSMENT RESTRICTIONS, SO AS TO PROVIDE
ADDITIONAL EXEMPTIONS FROM THESE RESTRICTIONS; TO
AMEND SECTION 12-60-2130, RELATING TO PROPERTY TAX
ASSESSMENT APPEALS OF PROPERTY VALUED BY THE
DEPARTMENT OF REVENUE AND TAXATION, SO AS TO GIVE
THE AUTHORITY TO APPEAL A DEPARTMENTAL
DETERMINATION TO THE LOCAL GOVERNING BODY; TO
AMEND SECTION 12-60-2150, RELATING TO CLAIMS FOR
REFUND BASED ON PROPERTY TAX EXEMPTIONS, SO AS TO
CHANGE A REFERENCE FROM PROTEST TO CLAIM FOR
REFUND; TO REPEAL SECTIONS 12-4-760, 12-47-75, AND
12-54-60, RELATING RESPECTIVELY TO APPEALS TO THE TAX
BOARD OF REVIEW, THE PROPER CREDITING OF TAXES
ERRONEOUSLY CREDITED, AND AUTHORITY OF THE
DEPARTMENT OF REVENUE AND TAXATION TO ESTIMATE
TAXES DUE WHEN A REQUIRED REPORT OR RETURN IS NOT
FILED; TO AMEND SECTION 12-37-220, AS AMENDED,
RELATING TO PROPERTY TAX EXEMPTIONS, SO AS TO
INCREASE THE MAXIMUM ACREAGE ON WHICH EXEMPTIONS
MAY BE CLAIMED FOR PROPERTY ACQUIRED FOR NONPROFIT
RESIDENTIAL CONSTRUCTION FOR RESALE TO
ECONOMICALLY DISADVANTAGED PERSONS; AND TO AMEND
SECTION 12-28-710, RELATING TO GASOLINE TAX
EXEMPTIONS, SO AS TO EXEMPT GASOLINE USED IN
AIRCRAFT.
Be it enacted by the General Assembly of the State of South
Carolina:
Interest rate
SECTION 1. Section 12-28-795 of the 1976 Code, as added by
Act 136 of 1995, is amended to read:
"Section 12-28-795. Interest on a claim for refund must be paid
at the rate and in the manner provided in Section 12-54-25."
Inspection fee
SECTION 2. Section 12-28-2360 of the 1976 Code, as added by Act
136 of 1995, is amended to read:
"Section 12-28-2360. A person may present to the department
proof that he has paid an inspection fee on petroleum products in error or
has paid an inspection fee on shipments of petroleum products
subsequently diverted from the State, whereupon the department shall
refund the amount of the inspection fee to the payee out of the petroleum
products inspection fund, if the proof of the claim is submitted within the
time provided in Section 12-54-85."
Appeals
SECTION 3. Section 12-43-300 of the 1976 Code, as last amended
by Act 181 of 1993, is further amended to read:
"Section 12-43-300. The governing body of the county may by
ordinance extend the time for filing an objection to the valuation and
assessment of real property resulting from reassessment within a
county.
The Department of Revenue and Taxation shall prescribe a standard
reassessment form designed to contain the information required in Section
12-60-2510(A)(1) in a manner that may be understood easily."
Interest waiver
SECTION 4. Section 12-54-25(A) of the 1976 Code, as added by Act
60 of 1995, is amended to read:
"(A) If any tax is not paid when due, interest is due on the
unpaid portion from the time the tax was due until paid in its entirety.
For administrative convenience, the department may waive up to thirty
days' interest."
Statute of limitations
SECTION 5. Section 12-54-85(F) of the 1976 Code, as added by Act
60 of 1995, is amended by adding at the end:
"(6) For the purposes of this subsection:
(a) Any return filed before the last day prescribed for the filing
is considered as filed on the last day. Payment of any portion of the tax
made before the last day prescribed for the payment of the tax is
considered made on the last day. The last day prescribed for filing the
return or paying the tax must be determined without regard to any
extension of time.
(b) Any tax actually withheld at the source in respect of the
recipient of income, is considered to have been paid by the recipient on
the last day prescribed for filing his return for the taxable year,
determined without regard to any extension of time for filing the return,
with respect to which the taxpayer would be allowed a credit for the
amount withheld.
(c) Any amount paid as estimated income tax for any taxable
year is considered to have been paid on the last day prescribed for filing
the return for the taxable year, determined without regard to any
extension of time for filing the return."
Definitions
SECTION 6. Items (26) and (27) of Section 12-60-30 of the 1976
Code, as added by Act 60 of 1995, are amended respectively to read:
"(26) `State tax' means all taxes, licenses, permits, fees, or
other amounts, including interest and penalties, imposed by this title, or
assessed or collected by the department, including property subject to
collection pursuant to Chapter 18 of Title 27, except property taxes.
(27) `Tax' or `taxes' means all taxes, licenses, permits, fees, or other
amounts, including interest and penalties, imposed by this title, or subject
to assessment or collection by the department, including property subject
to collection pursuant to Chapter 18 of Title 27."
Waivers
SECTION 7. Section 12-60-40 of the 1976 Code, as added by Act 60
of 1995, is amended to read:
"Section 12-60-40. (A) A taxpayer may waive his rights under
this chapter, providing the waiver is in writing and is signed by the
taxpayer or his representative. The department may extend any time
limitations provided by this title and for any other taxes. The department
and a taxpayer may agree to extend any time limitations or waive any
requirements provided in Article 5 or Article 9 of this chapter.
(B) Time limitations provided under this chapter and Chapter 54 are
suspended during a stay ordered by the Taxpayers' Rights
Advocate."
Timely filing and payment
SECTION 8. Section 12-60-50 of the 1976 Code, as added by Act 60
of 1995, is amended to read:
"Section 12-60-50. (A) For purposes of this title and for any
other taxes, when the last day of any specified time period is a Saturday,
Sunday, or a legal holiday, the end of the period is extended to the next
business day. For this purpose, a legal holiday is any day the department
or the offices of the United States Postal Service are closed and for
subarticles 9 and 13 of Article 9 any day the county office is closed.
(B) Except where payment of taxes is required to be made in funds
which are immediately available to the State by electronic funds transfer
or otherwise, the provisions of Internal Revenue Code Section 7502
relating to timely mailing as timely filing and paying are applicable to
returns, other documents, or payment of taxes imposed by this title, or
subject to assessment and collection by the department."
Assessments
SECTION 9. Section 12-60-410 of the 1976 Code, as added by Act
60 of 1995, is amended to read:
"Section 12-60-410. The department shall assess all state taxes,
including interest, additions to taxes, and penalties. An assessment is
made by an employee of the department recording the liability of the
taxpayer in the office of the department in accordance with rules or
procedures prescribed by the department. Upon request of the taxpayer,
the department shall furnish a copy of the assessment. The department
may, at any time within the time period for assessment, make a
supplemental assessment when it is determined that an assessment is
imperfect or incomplete. Except in the case of fraud, an order abating a
jeopardy assessment, or additional assessments resulting from adjustments
made by the Internal Revenue Service, the department may not assess
taxes imposed by the same article, or chapter if the chapter has no article,
for any tax period for which a final order has been issued by the
Administrative Law Judge Division or a court determining the taxpayer's
liability for that tax period."
Assessment restrictions
SECTION 10. Section 12-60-440 of the 1976 Code, as added by Act
60 of 1995, is amended to read:
"Section 12-60-440. The department may not assess a deficiency
until thirty days after sending the proposed assessment as provided in
Section 12-60-420, or, if the taxpayer files a timely written protest with
the department, until the taxpayer's appeal is finally decided. For
purposes of this section, the final decision of an appeal includes the
decision of the Administrative Law Judge Division, DMV hearing
officers, or court, if the matter was heard by the Administrative Law
Judge Division or DMV hearing officers, or appealed to a court as
provided in this article. This restriction on assessments does not apply
to:
(1) mathematical or clerical errors;
(2) interest imposed by this title or subject to assessment or collection
by the department;
(3) penalties for failure to file or failure to pay, or penalties that are
determined as a percentage of interest;
(4) amounts reported on a return or other document, or paid as tax;
or
(5) assessments as provided in Section 12-60-910.
If a proposed assessment was not issued, the taxpayer may request an
abatement of any assessment due to a mathematical or clerical error, or
for a penalty described in item (3), within thirty days of the date of the
assessment. Upon receipt of the request for abatement the department
shall abate the assessment. Any further assessment of the tax with
respect to which an abatement is made under this paragraph is subject to
the proposed assessment procedures described in this chapter. No levy or
collection proceeding may begin for a mathematical or clerical error
during the thirty-day period during which a taxpayer may request an
abatement."
Appeals
SECTION 11. The first paragraph of Section 12-60-2130 of the 1976
Code, as added by Act 60 of 1995, is amended to read:
"A property taxpayer or the local governing body who disagrees
with the department determination may request a contested case hearing
before the Administrative Law Judge Division if he files an action within
thirty days of the date of the department's determination. Requests for a
hearing before the Administrative Law Judge Division must be made in
accordance with its rules. If a taxpayer requests a contested case hearing
before the Administrative Law Judge Division without exhausting his
prehearing remedy because he failed to file a protest, the Administrative
Law Judge shall dismiss the action without prejudice. If the taxpayer
failed to provide the department with the facts, law, and other authority
supporting his position, he shall provide the department with the facts,
law, and other authority he failed to present to the department earlier.
The Administrative Law Judge shall then remand the case to the
department for reconsideration in light of the new facts or issues unless
the department elects to forego the remand."
Refund claims
SECTION 12. Section 12-60-2150(C) of the 1976 Code, as added by
Act 60 of 1995, is amended to read:
"(C) The claim for refund under this section must be mailed or
delivered to the department, and must include the information required in
Section 12-60-450(B), the fair market value, special use value, if
applicable, and property classification of the property the taxpayer
believes correct. If the claim for refund states the property is exempt, the
claim for refund must state the basis on which exemption is
claimed."
Repeals
SECTION 13. Sections 12-4-760, 12-47-75, and 12-54-60 of the 1976
Code are repealed.
Exemption
SECTION 14. Section 12-37-220(B)(16)(b) of the 1976 Code is
amended to read:
"(b) The property of any religious, charitable, or eleemosynary
society, corporation, or other association when the property is acquired
for the purpose of building or renovating residential structures on it for
not-for-profit sale to economically disadvantaged persons, but this
exemption may not be claimed for more than five tax years on a single
property. Further, the total properties for which the religious, charitable,
or eleemosynary society, corporation, or other association may claim this
exemption in accordance with this paragraph may not exceed fifty acres
per county within the State."
Exemption
SECTION 15. Section 12-28-710 of the 1976 Code, as added by Act
136 of 1995, is amended by adding an appropriately numbered item at
the end to read:
"( ) gasoline used in aircraft."
Time effective
SECTION 16. This act takes effect upon approval by the
Governor.
In the Senate House June 26, 1996.
Robert L. Peeler,
President of the Senate
David H. Wilkins,
Speaker of the House of
Representatives
Approved the 3rd day of July, 1996.
David M. Beasley,
Governor
Printer's Date -- July 9, 1996 -- S.
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