Current Status Introducing Body:Senate Bill Number:73 Primary Sponsor:Rose Committee Number:06 Type of Legislation:GB Subject:Tax refunds Residing Body:Senate Current Committee:Finance Computer Document Number:73 Introduced Date:Jan 08, 1991 Last History Body:Senate Last History Date:Jan 08, 1991 Last History Type:Introduced and read first time, referred to Committee Scope of Legislation:Statewide All Sponsors:Rose Type of Legislation:General Bill
Bill Body Date Action Description CMN
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73 Senate Jan 08, 1991 Introduced and read first 06
time, referred to Committee
73 Senate Sep 10, 1990 Prefiled, referred to 06
Committee
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TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, BY ADDING SECTIONS 12-47-447 AND 12-47-550 SO AS TO PROVIDE THAT WHEN A TAXPAYER PREVAILS IN A LAWSUIT FOR A TAX REFUND OR ABATEMENT, THE TAX COMMISSION SHALL ISSUE REFUNDS TO ALL SIMILARLY SITUATED TAXPAYERS WHO MAKE PROPER APPLICATION AND TO PROVIDE FOR REASONABLE ATTORNEY'S FEES.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Title 12, Chapter 47 of the 1976 Code is amended by adding:
"Section 12-47-447. When a taxpayer prevails on the merits in a lawsuit seeking a refund or abatement of a license fee or tax based upon an allegation that the tax or fee has been imposed wrongfully as a matter of law, the commission must issue a refund to all similarly situated taxpayers who properly have applied for a refund pursuant to the requirements of this chapter. A taxpayer is deemed to have prevailed on the merits in a lawsuit only when a tax or license fee is refunded or abated as a result of a finding of law by a court of competent jurisdiction, and after the exhaustion of, or expiration of the time for, making all relevant appeals.
Section 12-47-550. In any tax refund or abatement lawsuit, attorney's fees must be approved by the court and are limited to a reasonable hourly rate representing the time spent and costs that would be incurred in the representation of a single plaintiff."
SECTION 2. This act takes effect upon approval by the Governor.