South Carolina General Assembly
109th Session, 1991-1992

Bill 414


                    Current Status

Introducing Body:               Senate
Bill Number:                    414
Ratification Number:            379
Act Number:                     338
Primary Sponsor:                Waddell
Type of Legislation:            GB
Subject:                        Tax cases, administrative
                                proceedings
Date Bill Passed both Bodies:   Apr 08, 1992
Computer Document Number:       JIC/5175.HC
Governor's Action:              S
Date of Governor's Action:      May 04, 1992
Introduced Date:                Jan 09, 1991
Date of Last Amendment:         Mar 25, 1992
Last History Body:              ------
Last History Date:              May 04, 1992
Last History Type:              Act No. 338
Scope of Legislation:           Statewide
All Sponsors:                   Waddell
Type of Legislation:            General Bill

History


 Bill  Body    Date          Action Description              CMN
 ----  ------  ------------  ------------------------------  ---
 414   ------  May 04, 1992  Act No. 338
 414   ------  May 04, 1992  Signed by Governor
 414   ------  Apr 28, 1992  Ratified R 379
 414   Senate  Apr 08, 1992  Concurred in House amendment,
                             enrolled for ratification
 414   House   Mar 26, 1992  Read third time, returned to
                             Senate with amendment
 414   House   Mar 25, 1992  Amended, read second time
 414   House   Mar 18, 1992  Committee Report: Favorable     26
                             with amendment
 414   House   Jan 16, 1992  Introduced, read first time,    26
                             referred to Committee
 414   Senate  Jan 15, 1992  Amended, read third time,
                             sent to House
 414   Senate  Jan 30, 1991  Read second time, notice of
                             general amendments
 414   Senate  Jan 29, 1991  Committee Report: Favorable     06
 414   Senate  Jan 09, 1991  Introduced and read first       06
                             time, referred to Committee

View additional legislative information at the LPITS web site.


(Text matches printed bills. Document has been reformatted to meet World Wide Web specifications.)

(A338, R379, S414)

AN ACT TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, BY ADDING SECTION 12-4-335 SO AS TO DEFINE ADMINISTRATIVE TAX PROCESS, TO PROVIDE WHO MAY LAWFULLY REPRESENT GOVERNMENTAL TAXING ENTITIES AND TAXPAYERS IN THE ADMINISTRATIVE TAX PROCESS, AND TO AUTHORIZE THE SOUTH CAROLINA TAX COMMISSION TO SUSPEND OR DISBAR A REPRESENTATIVE FOUND TO BE INCOMPETENT, DISREPUTABLE, OR WHO FAILS TO COMPLY WITH APPLICABLE DUTIES AND RESTRICTIONS.

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

Administrative tax process

SECTION 1. Article 1, Chapter 4, Title 12 of the 1976 Code is amended by adding:

"Section 12-4-335. (A) For purposes of this section, the administrative tax process includes all matters connected with presentation to any state or local tax authority or any of their officials or employees relating to a client's rights, privileges, or liabilities under laws, regulations, or rules administered by state or local tax authorities. These presentations include the preparation and filing of necessary documents, correspondence with, and communications to state and local tax authorities, and the representation of a client at conferences, hearings, and meetings.

(B) State and local government tax officials and state and local government employees may represent their offices, agencies, or both, during the administrative tax process.

(C) Taxpayers may be represented during the administrative tax process by the same individuals allowed to represent them in administrative tax proceedings with the Internal Revenue Service pursuant to Sections 10.3(a), (b), and (c); Section 10.7(a)(1) through (4) and (7); and Section 10.7 (b) and (c) of United States Treasury Department Circular No. 230 as revised through March, 1986, unless they have been suspended or disbarred pursuant to subsection (D) of this section.

(D) The commission, after due notice and opportunity for hearing, may suspend or disbar from practice in the administrative tax appeals process, any person authorized by this section to represent any taxpayer shown to be incompetent, disreputable, or who fails or refuses to comply with subsection (E) of this section, or who, with intent to defraud, in any manner wilfully and knowingly deceives, misleads, or threatens any claimant or prospective claimant, by word, circular, letter, or by advertisement. For the purposes of this section, disreputable conduct is defined in Section 10.51 of United States Treasury Department Circular No. 230 as revised through March, 1986.

(E) Representatives of taxpayers must comply with the duties and restrictions contained in Section 10.20 through 10.24 and 10.27 through 10.33 of United States Treasury Department Circular No. 230 as revised through March, 1986.

(F) For the purposes of references in this section to United States Treasury Department Circular No. 230 as revised through March, 1986:

(1) references to the United States or federal are deemed to include references to this State, any of its political subdivisions, or any two or more of them;

(2) references to the Internal Revenue Service, the Department of Treasury, Examination Division, or District Director are deemed to include references to any state or local tax authority;

(3) references to the Director of Practice means the members of the South Carolina Tax Commission."

Time effective

SECTION 2. This act takes effect upon approval by the Governor.

Approved the 4th day of May, 1992.