Current Status Introducing Body:
SenateBill Number: 249Primary Sponsor: McConnellCommittee Number: 06Type of Legislation: GBSubject: Administrative tax, real estate appraisersResiding Body: SenateCurrent Committee: FinanceCompanion Bill Number: 3071Computer Document Number: JIC/5220HC.93Introduced Date: 19930120Last History Body: SenateLast History Date: 19930120Last History Type: Introduced, read first time, referred to CommitteeScope of Legislation: StatewideAll Sponsors: McConnell CorkType of Legislation: General Bill
Bill Body Date Action Description CMN Leg Involved ____ ______ ____________ ______________________________ ___ ____________ 249 Senate 19930120 Introduced, read first time, 06 referred to CommitteeView additional legislative information at the LPITS web site.
TO AMEND SECTION 12-4-335, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE QUALIFICATIONS REQUIRED OF PERSONS WHO REPRESENT TAXPAYERS IN THE ADMINISTRATIVE TAX PROCESS BEFORE A STATE OR LOCAL TAX AUTHORITY, SO AS TO ALLOW A REAL ESTATE APPRAISER, REAL ESTATE BROKER, OR REAL ESTATE SALESMAN TO REPRESENT A TAXPAYER IN AN ADMINISTRATIVE MATTER LIMITED TO THE VALUATION OF REAL PROPERTY AND TO PROVIDE EXCEPTIONS.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 12-4-335(C) of the 1976 Code, as added by Act 338 of 1992, is amended to read:
"(C) (1) 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.
(2) A taxpayer may be represented by (a) a real estate appraiser who is registered, licensed, or certified pursuant to Chapter 60 of Title 40, or (b) a real estate broker or salesman licensed pursuant to Chapter 57 of Title 40, during the administrative tax process in a matter limited to questions concerning the valuation of real property unless the appraiser, broker, or salesman has been suspended or disbarred pursuant to subsection (D) of this section."
SECTION 2. This act takes effect upon approval by the Governor.