South Carolina General Assembly
110th Session, 1993-1994

Bill 249


Indicates Matter Stricken
Indicates New Matter


                    Current Status

Introducing Body:               Senate
Bill Number:                    249
Primary Sponsor:                McConnell
Committee Number:               06
Type of Legislation:            GB
Subject:                        Administrative tax, real
                                estate appraisers
Residing Body:                  Senate
Current Committee:              Finance
Companion Bill Number:          3071
Computer Document Number:       JIC/5220HC.93
Introduced Date:                19930120    
Last History Body:              Senate
Last History Date:              19930120    
Last History Type:              Introduced, read first time,
                                referred to Committee
Scope of Legislation:           Statewide
All Sponsors:                   McConnell
                                     Cork
Type of Legislation:            General Bill



History


Bill  Body    Date          Action Description              CMN  Leg Involved
____  ______  ____________  ______________________________  ___  ____________

249   Senate  19930120      Introduced, read first time,    06
                            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.)

A BILL

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.

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