Indicates Matter Stricken
Indicates New Matter
The Senate assembled at 11:00 A.M., the hour to which it stood adjourned and was called to order by the ACTING PRESIDENT, Senator COURSON.
The following Bill was severally read the third time, passed and ordered sent to the House of Representatives:
S. 1388 -- Senator Land: A BILL TO AMEND SECTION 4-9-155, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO STANDARDS OF THE ANNUAL AUDIT OF THE OFFICES OF COUNTY ASSESSOR, AUDITOR, TREASURER, AND TAX COLLECTOR, SO AS TO PROVIDE THAT THE PROVISIONS OF THIS SECTION ARE APPLICABLE FOR TAX YEARS BEGINNING AFTER DECEMBER 31, 1992; TO AMEND SECTION 12-4-310, AS AMENDED, RELATING TO MANDATED POWERS AND DUTIES OF THE TAX COMMISSION, SO AS TO PROVIDE FOR DISCLOSURE OF NET TAXABLE SALES TO AUTHORITIES OF A COUNTY OR MUNICIPALITY; TO AMEND SECTION 12-4-730, RELATING TO DECLARATION AND CERTIFICATION OF EXEMPTIONS AND VOIDING OF TAX NOTICES BY AUDITORS, SO AS TO CHANGE CERTAIN REFERENCES IN THE SECTION; TO AMEND SECTION 12-7-20, AS AMENDED, RELATING TO DEFINITIONS FOR PURPOSES OF THE INCOME TAX, SO AS TO REVISE THE REFERENCE DATE IN THE DEFINITION OF "INTERNAL REVENUE CODE"; TO AMEND SECTION 12-7-640, RELATING TO NET INCOME OF PUBLIC SERVICES CORPORATIONS, SO AS TO PROVIDE FOR THE APPORTIONMENT OF INCOME DERIVED FROM THE OPERATION OF A SHIPPING LINE; TO AMEND SECTIONS 12-7-1510, 12-7-1640, AS AMENDED, 12-19-20, AS AMENDED, 12-19-150, 33-31-50, AND 33-35-50, RELATING TO PERSONS REQUIRED TO FILE TAX RETURNS, SO AS TO ELIMINATE THE FILING REQUIREMENTS OF EXEMPT ORGANIZATIONS EXCEPT WHERE TAX ON UNRELATED BUSINESS INCOME IS DUE; TO REPEAL SECTION 33-35-150, RELATING TO ANNUAL REPORTS OF CERTAIN NONPROFIT CORPORATIONS; TO AMEND SECTION 12-7-1675, AS AMENDED, RELATING TO FAILURE TO FILE TAX RETURNS, SO AS TO ALLOW THE COMMISSION TO ISSUE ASSESSMENTS AGAINST CORPORATIONS THAT HAVE BEEN ADMINISTRATIVELY DISSOLVED YET CONTINUE TO FILE RETURNS; TO AMEND SECTIONS 12-7-1680, 12-9-670, AND 12-54-240, AS AMENDED, RELATING TO COLLECTION AND ENFORCEMENT PROCEDURES, SO AS TO CHANGE THE RECORDS RETENTION SCHEDULES TO SIX YEARS; TO AMEND SECTIONS 12-7-2415 AND 12-7-2416, RELATING TO TAX CHECK-OFFS FOR WILDLIFE AND THE CHILDREN'S TRUST FUND RESPECTIVELY, SO AS TO RESTRICT SUCH CHECK-OFFS TO INDIVIDUAL INCOME TAX RETURNS ONLY; TO AMEND SECTION 12-9-310, AS AMENDED, RELATING TO INCOME TAX WITHHOLDING, SO AS TO FURTHER PROVIDE FOR EXEMPTIONS FROM THE WITHHOLDING REQUIREMENTS; TO AMEND SECTION 12-9-420, RELATING TO THE LIABILITY OF A WITHHOLDING AGENT FOR FAILING TO WITHHOLD OR PAY THE TAX DUE, SO AS TO DEFINE WITHHOLDING AGENT; TO AMEND SECTION 12-16-20, RELATING TO THE ESTATE TAX, SO AS TO REVISE THE REFERENCE DATE IN THE DEFINITION OF "INTERNAL REVENUE CODE"; TO AMEND THE 1976 CODE, BY ADDING SECTION 12-21-2575 SO AS TO ALLOW FOR OTHER METHODS OF ACCOUNTING FOR ADMISSIONS OTHER THAN TICKETS; TO AMEND SECTION 12-21-2720, AS AMENDED, RELATING TO LICENSES FOR COIN-OPERATED DEVICES OR MACHINES, SO AS TO EXEMPT FROM THE COIN OPERATED DEVICE LICENSES AND TAXES CERTAIN MACHINES SUBJECT TO THE ADMISSIONS TAX; TO AMEND SECTION 12-31-420, RELATING TO CALCULATING THE AMOUNT OF FUEL USED BY A MOTOR CARRIER, SO AS TO REVISE THE METHOD OF CALCULATING AMOUNTS OF FUEL USED; TO AMEND SECTIONS 12-36-120, 12-36-910, 12-36-920, 12-36-930, 12-36-2120, AS AMENDED, 12-36-2560, AND 12-36-2650, RELATING TO THE SOUTH CAROLINA SALES AND USE TAX ACT, SO AS TO MAKE TECHNICAL CORRECTIONS; TO AMEND THE 1976 CODE BY ADDING SECTIONS 12-36-560, 12-36-570, 12-36-1730, 12-36-1740, 12-36-2660, AND 12-36-2670, SO AS TO PROVIDE CRIMINAL AND CIVIL PENALTIES FOR VIOLATIONS RELATING TO RETAIL LICENSES AND THE CASUAL EXCISE TAX, TO PROVIDE FOR ENFORCEMENT, AND AUTHORIZE THE MEMBERS OF THE TAX COMMISSION OR THEIR DESIGNEES TO ADMINISTER OATHS OR TAKE ACKNOWLEDGMENTS; TO AMEND SECTION 12-37-220, AS AMENDED, RELATING TO EXEMPTIONS FROM AD VALOREM TAXATION, SO AS TO PROVIDE THAT THE TAX COMMISSION IS NOT REQUIRED TO USE THE DEPARTMENT OF HEALTH AND ENVIRONMENTAL CONTROL'S RECOMMENDATIONS WHEN VALUATING POLLUTION CONTROL PROPERTY, TO REQUIRE CERTAIN NOTIFICATION TO THE TAX COMMISSION RATHER THAN THE COUNTY AUDITOR, TO DEFINE NONPROFIT HOUSING CORPORATIONS AND ENSURE THAT PROPERTY IS USED EXCLUSIVELY FOR THE ELDERLY AND HANDICAPPED, AND TO EXEMPT ALL INVENTORY FROM THE TAX EFFECTIVE AS OF A SPECIFIED DATE; TO AMEND SECTION 12-37-2650, AS AMENDED, RELATING TO ISSUANCE OF TAX NOTICES FOR VEHICLES, SO AS TO INFORM TAXPAYERS OF THEIR APPEAL RIGHTS WHEN THEIR PERSONAL PROPERTY IS ASSESSED BY THE COUNTY AUDITOR IN ACCORDANCE WITH TAX COMMISSION REGULATIONS; TO AMEND SECTION 12-39-180, RELATING TO PROPERTY TAX, SO AS TO PROVIDE FOR A UNIFORM MINIMAL ASSESSMENT; TO AMEND SECTION 12-43-220, AS AMENDED, RELATING TO CLASSIFICATION OF PROPERTY AND ASSESSMENT RATIOS FOR PURPOSES OF PROPERTY TAXES, SO AS TO EXTEND THE TIME FOR FILING FOR THE FOUR PERCENT RATIO APPLICABLE TO AN OWNER-OCCUPIED LEGAL RESIDENCE FROM MAY FIRST OF THE FIRST TAX YEAR FOR WHICH THE ASSESSMENT IS CLAIMED TO ANY TIME BEFORE THE FIRST PENALTY DATE FOR TAXES DUE FOR THE FIRST TAX YEAR FOR WHICH THE ASSESSMENT IS CLAIMED, TO REVISE THE DATE FOR THE PUBLISHING OF NOTICES, AND TO MAKE THE EXTENDED DATE APPLY FOR TAX YEARS BEGINNING AFTER 1990; TO AMEND THE 1976 CODE BY ADDING SECTION 12-43-335 SO AS TO PROVIDE FOR THE MANNER IN WHICH THE COMMISSION SHALL ASSESS THE PROPERTY OF MERCHANTS AND RELATED BUSINESSES; TO AMEND SECTION 12-47-70, AS AMENDED, RELATING TO THE ABATEMENT OR REFUND OF INCURRED PROPERTY TAXES, SO AS TO PROVIDE A REFUND PERIOD OF THREE YEARS FROM THE DATE THE TAXES COULD HAVE BEEN PAID WITHOUT A LATE PAYMENT PENALTY; TO AMEND SECTION 12-54-80, AS AMENDED, RELATING TO COLLECTION AND ENFORCEMENT PROCEDURES, SO AS TO REVISE THE MANNER IN WHICH THE SIX-YEAR STATUTE OF LIMITATIONS FOR UNDERREPORTED TAXES MAY BE ADMINISTERED; TO AMEND SECTION 12-54-225, RELATING TO THE AUTHORITY OF THE COMMISSION TO ENTER INTO AGREEMENTS WITH OTHER STATES FOR THE MUTUAL EXCHANGE OF TAX INFORMATION, SO AS TO MAKE IT POSSIBLE FOR THE COMMISSION TO COMPLY WITH THE LAW IF INFORMATION EXCHANGED WITH OTHER STATES IS MISUSED; TO AMEND SECTION 12-54-240, AS AMENDED, RELATING TO DISCLOSURE OF RECORDS OF AND REPORTS AND RETURNS FILED WITH THE TAX COMMISSION BY EMPLOYEES AND AGENTS OF THE COMMISSION AND STATE AUDITOR'S OFFICE PROHIBITED, SO AS TO PROVIDE FOR CERTAIN ADDITIONAL EXCEPTIONS; TO AMEND SECTION 12-54-420, AS AMENDED, RELATING TO THE SETOFF DEBT COLLECTION ACT, SO AS TO ALLOW POLITICAL SUBDIVISIONS TO PARTICIPATE; TO AMEND SECTION 27-18-20, RELATING TO CHECKS OR DRAFTS MAILED TO AN OWNER AND RETURNED UNDELIVERABLE OR NOT PRESENTED FOR PAYMENT, SO AS TO DEFINE UNCLAIMED PROPERTY FOR PURPOSES OF THE SECTION; TO REPEAL SECTION 11-5-110, RELATING TO THE WRITING-OFF OF UNPAID CHECKS BY THE STATE TREASURER; TO AMEND SECTION 33-15-300, RELATING TO EQUAL TREATMENT FOR FOREIGN AND DOMESTIC CORPORATIONS FOR ADMINISTRATIVE CLOSINGS, SO AS TO INCLUDE FAILURE TO PAY INCOME TAXES AS A REASON FOR A CORPORATION TO BE DISSOLVED; TO AMEND SECTION 40-60-30, RELATING TO REAL ESTATE APPRAISERS, SO AS TO PROHIBIT STATE REGISTERED REAL ESTATE AGENTS FROM PERFORMING APPRAISALS FOR AD VALOREM TAX OR ESTATE TAX APPRAISALS; TO AMEND SECTION 40-60-50, RELATING TO THE SOUTH CAROLINA REAL ESTATE APPRAISERS BOARD, SO AS TO PROVIDE THAT ONE MEMBER MUST BE AN EMPLOYEE OF A STATE AGENCY EMPLOYING PERSONS REQUIRED TO BE LICENSED OR CERTIFIED PURSUANT TO CHAPTER 60 OF TITLE 40; TO AMEND ACT 171 OF 1991, RELATING TO THE GENERAL APPROPRIATIONS ACT FOR 1991-92, SO AS TO FURTHER PROVIDE FOR THE MANNER IN WHICH CERTAIN BINGO REVENUE MUST BE DISTRIBUTED; AND TO PROVIDE THAT FOR THE CALENDAR YEAR OF 1992, PERSONNEL FROM THE ASSESSOR'S OFFICE AND THE PROPERTY DIVISION WILL NOT BE REQUIRED TO ATTEND PRESCRIBED COURSES THE CALENDAR YEAR OF 1992 IF THEY HAVE TAKEN AT LEAST TWO REQUIRED COURSES DURING THE 1991 CALENDAR YEAR.
(By prior motion of Senator J. VERNE SMITH, with unanimous consent)
The following Bills and Joint Resolution having been read the second time were passed and ordered to a third reading:
S. 1485 -- Senator Reese: A BILL TO AMEND ACT 1189 OF 1958, AS AMENDED, RELATING TO THE BOILING SPRINGS FIRE DISTRICT IN SPARTANBURG COUNTY, SO AS TO INCREASE THE BORROWING AUTHORITY OF THE DISTRICT.
(By prior motion of Senator REESE)
H. 4712 -- Reps. Ross and T.C. Alexander: A BILL TO AUTHORIZE THE BOARD OF TRUSTEES OF THE SCHOOL DISTRICT OF OCONEE COUNTY TO ISSUE GENERAL OBLIGATION BONDS OF THE DISTRICT IN AN AMOUNT NOT EXCEEDING ONE MILLION DOLLARS BUT IN NO EVENT TO EXCEED ITS CONSTITUTIONAL DEBT LIMIT FOR CERTAIN PURPOSES, TO PRESCRIBE THE CONDITIONS UNDER WHICH THE BONDS MAY BE ISSUED AND THE PURPOSES FOR WHICH THE PROCEEDS MAY BE EXPENDED, AND TO MAKE PROVISIONS FOR THE PAYMENT OF BONDS.
(By prior motion of Senator MACAULAY)
S. 1484 -- Senators J. Verne Smith, Leatherman, Stilwell, Mitchell, Drummond, Macaulay, McConnell, Peeler, Thomas, Russell, Reese and Courtney: A JOINT RESOLUTION TO PROVIDE THAT FOR FISCAL YEAR 1992-93 ONLY, THE FIRST TWENTY MILLION DOLLARS RATHER THAN THE FIRST TEN MILLION DOLLARS IN SHIMS TAX REVENUES MUST BE CREDITED TO THE ECONOMIC DEVELOPMENT ACCOUNT AND USED FOR A SPECIAL ECONOMIC DEVELOPMENT PROJECT AND TO PROVIDE THAT IF THE ADDITIONAL REVENUES ARE NOT NEEDED FOR THE PROJECT, THE TEN MILLION DOLLARS REVERT TO THE SHIMS FUND.
(By prior motion of Senator J. VERNE SMITH, with unanimous consent)
H. 4637 -- Rep. Tucker: A BILL TO AMEND SECTION 1-7-80, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE APPROPRIATIONS TO THE ATTORNEY GENERAL FOR EXPENSES OF LITIGATION, SO AS TO DELETE THE REQUIREMENT THAT THE ATTORNEY GENERAL PROVIDE BLANK INDICTMENTS FOR THE CIRCUIT SOLICITORS, AND TO AMEND SECTION 1-7-940, RELATING TO THE DUTIES OF THE SOUTH CAROLINA COMMISSION ON PROSECUTION COORDINATION, SO AS TO ADD THE DUTY OF PROVIDING BLANK INDICTMENTS FOR THE CIRCUIT SOLICITORS.
(By prior motion of Senator HOLLAND, with unanimous consent)
At 11:35 A.M., on motion of Senator SETZLER, the Senate adjourned to meet tomorrow at 12:00 Noon.
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