Current Status Introducing Body:House Bill Number:4667 Primary Sponsor:Hutson Committee Number:30 Type of Legislation:JR Subject:Income tax refunds Residing Body:House Current Committee:Ways and Means Computer Document Number:GJK/20288SD.94 Introduced Date:19940202 Last History Body:House Last History Date:19940202 Last History Type:Introduced, read first time, referred to Committee Scope of Legislation:Statewide All Sponsors:Hutson Allison G. Bailey J. Bailey Baker Barber Breeland Cato Chamblee Corning Cromer Davenport Fulmer Graham Gonzales Haskins Harrell Hines Holt Huff Inabinett Jaskwhich Klauber Law McMahand Meacham Moody-Lawrence Phillips Richardson Shissias Simrill Stoddard Stone Vaughn Waldrop Wells Whipper J. Wilder Williams Wofford Worley A. Young Keegan Trotter Snow Beatty J. Brown Byrd Scott Baxley Rhoad Littlejohn Riser Quinn Waites Harrelson Sharpe Harwell Tucker Carnell Harvin Kinon Keyserling Marchbanks Neal Spearman Stille Clyborne Canty M.O. Alexander Witherspoon Wright Fair Neilson D. Wilder Harrison Delleney P. Harris Stuart R. Young Gamble Cooper Kennedy Walker Lanford Rudnick Felder Houck Robinson Jennings Type of Legislation:Joint Resolution
Bill Body Date Action Description CMN Leg Involved
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4667 House 19940202 Introduced, read first time, 30
referred to Committee
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TO PROVIDE THAT THE DEPARTMENT OF REVENUE AND TAXATION BY JULY 1, 1994, SHALL PROVIDE CERTAIN NOTIFICATION TO TAXPAYERS EFFECTED BY THE SETTLEMENT OF BASS VS. THE STATE OF SOUTH CAROLINA AND PERRI VS. THE STATE OF SOUTH CAROLINA WHO ARE NOT A CLASS ACTION PLAINTIFF IN THESE LAWSUITS AND WHO HAVE NOT OTHERWISE FILED A CLAIM FOR REFUND BASED ON THE DAVIS VS. MICHIGAN DECISION, TO PROVIDE THAT THESE TAXPAYERS ARE ENTITLED TO FILE A CLAIM FOR REFUND WITH THE DEPARTMENT BY DECEMBER 31, 1994, AND TO PROVIDE THAT THESE TAXPAYERS WHO TIMELY FILE SUCH CLAIMS FOR REFUND SHALL RECEIVE BEGINNING ON OR BEFORE JULY 1, 1995, INCOME TAX REFUNDS UNDER THE SAME TERMS AND CONDITIONS AS THOSE TAXPAYERS WHO ARE PARTIES TO OR MEMBERS OF THE CLASS REPRESENTED IN THESE LAWSUITS.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. (A) Beginning with the effective date of this act and continuing until July 1, 1994, the Department of Revenue and Taxation as a result of the settlement of Bass vs. The State of South Carolina and Perri vs. The State of South Carolina shall attempt to notify each taxpayer who reported military, civil service, or other type of retirement income from the federal government on a State of South Carolina income tax return for the years 1985 through 1988 of the fact that they may be entitled to a refund of a portion of such taxes paid plus interest. No such notice is required to be given to any taxpayer who the department knows is a class action plaintiff in the above-referenced lawsuits or who previously has filed a claim for refund based on the Davis vs. Michigan decision. Before July 1, 1994, the department also shall cause publication of a notice in newspapers of general circulation in each county of the State which shall provide similar information to federal retirees or their heirs or surviving spouses.
(B) The notices required by subsection (A) must inform taxpayers or their heirs or surviving spouses that to qualify for a refund each affected taxpayer must contact the department by December 31, 1994, and to file a claim for refund with the department for these taxes paid. If the taxpayer has previously perfected an appeal or filed a request seeking a refund which was accepted by the department, the taxpayer is not required to make a new filing. Failure by the department to notify any taxpayer is not grounds to excuse or mitigate the taxpayer's failure to file a claim for refund with the department by December 31, 1994, under the provisions of this act.
(C) A taxpayer who is not part of the above-referenced class or who has not previously filed a claim for refund with the department and who files a valid claim for refund with the department by December 31, 1994, is eligible for a refund under the terms and conditions of the settlement agreement as if that person had been a party to or member of the class to which that settlement is applicable. The refunds shall be paid to these taxpayers beginning on or before July 1, 1995. If a taxpayer is deceased, his claim for refund may be filed by his personal representative, surviving spouse, or other heir as appropriate. No claim for refund must be paid which the department finds is not valid or timely filed.
SECTION 2. This joint resolution takes effect upon approval by the Governor.