South Carolina General Assembly
111th Session, 1995-1996

Bill 4822

                    Current Status

Bill Number:                    4822
Ratification Number:            356
Act Number:                     477
Type of Legislation:            Joint Resolution JR
Introducing Body:               House
Introduced Date:                19960327
Primary Sponsor:                Robinson
All Sponsors:                   Robinson and H. Brown 
Drafted Document Number:        pfm\9128htc.96
Date Bill Passed both Bodies:   19960408
Governor's Action:              S
Date of Governor's Action:      19960506
Subject:                        Income tax payments, extension for
                                certain military
History



Body    Date      Action Description                       Com     Leg Involved
______  ________  _______________________________________  _______ ____________

------  19960829  Act No. A477
------  19960506  Signed by Governor
------  19960430  Ratified R356
Senate  19960408  Read third time, enrolled for
                  ratification
Senate  19960404  Read second time, unanimous consent
                  for third reading on Monday,
                  19960408
Senate  19960404  Recalled from Committee                  06 SF
Senate  19960402  Introduced, read first time,             06 SF
                  referred to Committee
House   19960329  Read third time, sent to Senate
House   19960328  Unanimous consent for third
                  reading on the next Legislative day
House   19960328  Read second time
House   19960327  Recalled from Committee                  30 HWM
House   19960327  Introduced, read first time,             30 HWM
                  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.)

(A477, R356, H4822)

A JOINT RESOLUTION AUTHORIZING THE DEPARTMENT OF REVENUE AND TAXATION TO EXTEND INDIVIDUAL INCOME TAX RETURN AND INDIVIDUAL INCOME TAX PAYMENT DUE DATES FOR MILITARY PERSONNEL SERVING IN OPERATION JOINT ENDEAVOR, TO PROVIDE FOR THE WAIVER OF PENALTIES AND INTEREST DURING THESE SPECIAL EXTENSIONS, AND TO SUSPEND COLLECTION ACTIVITIES WITH RESPECT TO THESE TAXPAYERS UNTIL THEIR RETURN.

Be it enacted by the General Assembly of the State of South Carolina:

Extensions allowed

SECTION 1. (A) The Department of Revenue and Taxation is authorized to establish procedures and assistance programs for taxpayers who are military personnel serving in Operation Joint Endeavor and their families in which the time for filing an individual tax return and paying taxes is extended in a manner similar to that allowed by the Internal Revenue Service.

(B) The department also shall waive penalties and interest with respect to the payment period which is extended pursuant to this joint resolution, but interest and penalties apply if tax returns are not filed and taxes paid by the extended due date.

(C) The department shall suspend collection activities with respect to taxpayers serving in Operation Joint Endeavor until a reasonable time after the taxpayer returns from such service.

Time effective

SECTION 2. This joint resolution takes effect upon approval by the Governor.

Approved the 6th day of May, 1996.