Current StatusView additional legislative information at the LPITS web site.
Bill Number: 2620 Ratification Number: 343 Act Number 330 Introducing Body: House Subject: Dates auditors' offices open for filing tax returns
(A330, R343, H2620)
AN ACT TO AMEND SECTION 12-39-60, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO DATES AUDITORS' OFFICES ARE TO REMAIN OPEN FOR RECEIPT OF RETURNS, SO AS TO CHANCE THE DATES FROM JANUARY FIRST TO MARCH FIRST TO FROM JANUARY FIRST TO APRIL FIFTEENTH.
Be it enacted by the General Assembly of the State of South Carolina:
Dates auditors' offices open for filing tax returns
SECTION 1. Section 12-39-60 of the 1976 Code is amended to read:
"Section 12-39-60. The county auditor shall receive the returns and make the assessments provided for in this chapter within the time prescribed by law and for this purpose his office must be kept open to receive the returns of taxpayers from January first to April fifteenth of each year, except as otherwise provided, and the returns must be received throughout the period without penalty. He shall, for the purpose of assessing taxes, attend at a convenient point in each township or tax district as many days as may be necessary and for the remainder of the time allowed by law he must be and receive returns at the county seat. He or his assistant shall give thirty days' public notice of the days upon which he will be at the several places designated."
SECTION 2. This act takes effect upon approval by the Governor.