Current Status Introducing Body:Senate Bill Number:46 Primary Sponsor:Passailaigue Committee Number:06 Type of Legislation:GB Subject:Administrative tax process, real estate appraiser Residing Body:Senate Current Committee:Finance Computer Document Number:S.46 Introduced Date:19930112 Last History Body:Senate Last History Date:19930112 Last History Type:Introduced, read first time, referred to Committee Scope of Legislation:Statewide All Sponsors:Passailaigue Rose Type of Legislation:General Bill
Bill Body Date Action Description CMN Leg Involved
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46 Senate 19930112 Introduced, read first time, 06
referred to Committee
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TO AMEND SECTION 12-4-335(C), CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO REPRESENTATION IN ADMINISTRATIVE TAX PROCESS, SO AS TO PROVIDE THAT TAXPAYERS MAY BE REPRESENTED BY REGISTERED, CERTIFIED, AND LICENSED REAL ESTATE APPRAISERS LICENSED PURSUANT TO THE PROVISIONS OF CHAPTER 60 OF TITLE 40, CODE OF LAWS OF SOUTH CAROLINA, 1976.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 12-4-335(C) of the 1976 Code is amended to read:
"(C) Taxpayers may be represented during the administrative tax process by the same registered, certified, and licensed real estate appraisers licensed pursuant to the provisions of Chapter 60 of Title 40 and by 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."
SECTION 2. This act takes effect upon approval by the Governor.