Journal of the House of Representatives
of the Second Session of the 111th General Assembly
of the State of South Carolina
being the Regular Session Beginning Tuesday, January 9, 1996

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Printed Page 2170 . . . . . Thursday, April 11, 1996
CONCURRENT RESOLUTION

The following was introduced:

H. 4908 -- Reps. Sharpe, Bailey, Littlejohn, Davenport, Tripp, Jaskwhich, Wofford, Townsend, Witherspoon, Riser, Limehouse, Mason, Chamblee, Herdklotz, Sandifer, Allison, Wells and Walker: A CONCURRENT RESOLUTION TO URGE THE U.S. ENVIRONMENTAL PROTECTION AGENCY, IN ITS REVIEW OF THE NATIONAL AMBIENT AIR QUALITY STANDARD FOR OZONE, TO THOROUGHLY EXAMINE ALL ASPECTS OF THE STANDARD, INCLUDING RETAINING THE EXISTING .12 STANDARD WITH APPROPRIATE REVISIONS, AND TO CAREFULLY EVALUATE THE POTENTIAL INCREMENTAL HEALTH IMPACTS AND ECONOMIC CONSEQUENCES ON STATES, LOCALITIES, SMALL AND LARGE BUSINESSES, AND INDIVIDUAL CITIZENS; TO URGE FURTHER THAT THE STANDARD CHOSEN BY THE ENVIRONMENTAL PROTECTION AGENCY BE REASONABLE AND ACHIEVABLE AND ANY CHANGES LOOKED AT IN THEIR ENTIRETY; AND TO URGE FINALLY THAT THE ENVIRONMENTAL PROTECTION AGENCY IDENTIFY ANY UNFUNDED MANDATES OR OTHER ADMINISTRATIVE BURDENS FOR STATE OR LOCAL GOVERNMENTS OR AGENCIES THAT WOULD DERIVE FROM CHANGES TO THE NATIONAL AMBIENT AIR QUALITY STANDARD FOR OZONE.

The Concurrent Resolution was ordered referred to the Committee on Invitations and Memorial Resolutions.

CONCURRENT RESOLUTION

The following was introduced:

H. 4909 -- Reps. Harvin, Kennedy, McElveen, J. Young, Neal and Canty: A CONCURRENT RESOLUTION EXPRESSING DEEPEST SORROW AT THE DEATH OF MRS. MAUDE ATKINSON BROWN OF LEE COUNTY, MOTHER OF REPRESENTATIVE GRADY BROWN, AND EXTENDING SYMPATHY TO HER FAMILY AND MANY FRIENDS.

The Concurrent Resolution was agreed to and ordered sent to the Senate.

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INTRODUCTION OF BILLS

The following Bills were introduced, read the first time, and referred to appropriate committees:

H. 4910 -- Reps. Sandifer, Cain and Chamblee: A BILL TO AMEND SECTION 7-7-430, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO VOTING PRECINCTS AND VOTING PLACES IN OCONEE COUNTY, SO AS TO COMBINE THE TOKEENA AND PROVIDENCE PRECINCTS INTO ONE PRECINCT AND PROVIDE FOR ITS VOTING PLACE.

On motion of Rep. SANDIFER, with unanimous consent, the Bill was ordered placed on the Calendar without reference.

H. 4911 -- Reps. Neal, Wilder, Mason, S. Whipper, Rogers, Knotts, Cromer, Herdklotz, Kennedy, Kirsh, Delleney, Cooper, Cobb-Hunter, Dantzler, Moody-Lawrence, Shissias, Howard, M. Hines, Cave, Williams, Stille, Wofford, Clyburn, Rhoad, Easterday, Tucker, R. Smith, Law, Young-Brickell, Carnell, Marchbanks, Anderson, Chamblee, McTeer, L. Whipper, Fleming, Hodges, Keyserling, Byrd, Harrell, Limbaugh, Wilkes, Harvin, Scott, Lloyd, Keegan, Walker, White, Whatley, J. Brown, Canty, McElveen, Klauber, Gamble, Lee and Inabinett: A BILL TO AMEND SECTION 56-5-1210, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE DUTIES OF A DRIVER INVOLVED IN AN ACCIDENT RESULTING IN DEATH OR INJURY TO A PERSON, SO AS TO REVISE THE PENALTIES AND MAKE THE PENALTIES MANDATORY.

Referred to Committee on Judiciary.

H. 4912 -- Reps. J. Young and Keegan: A BILL TO AMEND SECTION 40-57-155, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE CONTINUING EDUCATION FOR REAL ESTATE AGENTS, SO AS TO PROVIDE SIXTEEN HOURS OF MANDATORY CONTINUING EDUCATION FOR REAL ESTATE LICENSEES.

Referred to Committee on Labor, Commerce and Industry.

H. 4913 -- Rep. Hodges: A BILL TO AMEND SECTION 30-4-40, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO MATTERS EXEMPT UNDER THE FREEDOM OF INFORMATION ACT, SO AS TO EXEMPT THE NAME, ADDRESS, AND TELEPHONE NUMBERS OR OTHER SUCH INFORMATION OF

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AN INDIVIDUAL OR INDIVIDUALS FROM DISCLOSURE WHEN THE INFORMATION IS REQUESTED FOR COMMERCIAL SOLICITATION.

Referred to Committee on Judiciary.

H. 4914 -- Rep. Canty: A BILL TO AMEND SECTION 12-6-1140, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO DEDUCTIONS FROM SOUTH CAROLINA TAXABLE INCOME FOR PURPOSES OF THE STATE INDIVIDUAL INCOME TAX, SO AS TO ALLOW AN EXCLUSION EQUAL TO TWENTY-EIGHT AND ONE-HALF PERCENT BUT NOT MORE THAN TEN THOUSAND DOLLARS OF INCOME OF SOLE PROPRIETORS, SUBCHAPTER "S" CORPORATION SHAREHOLDERS, PARTNERS, AND MEMBERS OF LIMITED LIABILITY COMPANIES RECEIVED AS A RESULT OF THEIR STATUS AS A SOLE PROPRIETOR SHAREHOLDER, PARTNER, OR MEMBER, AND TO PHASE OUT THE DEDUCTION AS INCOME RISES.

Referred to Committee on Ways and Means.

H. 4915 -- Rep. Keyserling: A BILL TO AMEND SECTION 40-69-120, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO RECIPROCAL LICENSING FOR VETERINARIANS, SO AS TO DELETE PROVISIONS REQUIRING RECIPROCAL AGREEMENTS AND TO PROVIDE FOR LICENSURE BY ENDORSEMENT.

Referred to Committee on Agriculture, Natural Resources and Environmental Affairs.

H. 4916 -- Rep. Wofford: A BILL TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, BY ADDING SECTION 20-7-2915 SO AS TO REQUIRE THE DEPARTMENT OF SOCIAL SERVICES TO ISSUE A REGISTRATION STATEMENT FOR A RELIGIOUS DAY CARE CENTER WHEN REQUIREMENTS ARE MET AND TO REQUIRE THE CENTER OPERATOR TO DISPLAY THE REGISTRATION AND USE ITS REGISTRATION NUMBER IN ADVERTISEMENTS; TO AMEND SECTION 20-7-2700, AS AMENDED, RELATING TO DEFINITIONS UNDER DAY CARE LICENSING, SO AS TO REVISE THE DEFINITIONS OF "CHILD DAY CARE FACILITIES", "GROUP DAY CARE HOME", AND "FAMILY DAY CARE HOME", AND TO ADD DEFINITIONS; TO

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AMEND SECTION 20-7-2780, RELATING TO LICENSES OF CHILD DAY CARE CENTERS AND GROUP DAY CARE HOMES, SO AS TO REQUIRE STATING THE LICENSE NUMBER IN ADVERTISEMENTS; TO AMEND SECTION 20-7-2860, AS AMENDED, RELATING TO FAMILY DAY CARE HOME REGISTRATIONS, SO AS TO REQUIRE STATING THE REGISTRATION NUMBER IN ADVERTISEMENTS; TO AMEND SECTION 20-7-2900, AS AMENDED, RELATING TO REGISTRATION OF CERTAIN CHURCH OR RELIGIOUS DAY CARE CENTERS, SO AS TO REQUIRE THEM TO COMPLY WITH INSPECTION PROCEDURES AND WITH REQUIREMENTS FOR FLOOR SPACE, CHILD-STAFF RATIOS, AND STAFF TRAINING; TO AMEND SECTION 20-7-2910, RELATING TO REGISTRATION AND INSPECTIONS OF CHURCH OR RELIGIOUS DAY CARE CENTERS, SO AS TO REQUIRE INSPECTIONS TO BE CONDUCTED BEFORE RENEWAL RATHER THAN ANNUALLY; TO AMEND SECTION 20-7-2920, AS AMENDED, RELATING TO INJUNCTIONS AGAINST CHILD DAY CARE CENTERS AND GROUP DAY CARE HOMES, SO AS TO REVISE CONDITIONS FOR SEEKING AN INJUNCTION AGAINST AN OPERATOR; AND TO AMEND SECTION 20-7-3030, RELATING TO DECLARATORY ORDERS OF THE DEPARTMENT OF SOCIAL SERVICES CONCERNING CONSTRUCTION OR RENOVATIONS OF A FACILITY, SO AS TO DELETE THE PROVISION PROHIBITING AN APPEAL OF THESE ORDERS AND REQUIRE THE DEPARTMENT TO PROVIDE CONSULTATION TO ADDRESS ISSUES OF COMPLIANCE.

Referred to Committee on Judiciary.

H. 4917 -- Reps. Stille, Wilder, Waldrop, Tripp, Meacham, Inabinett, Cobb-Hunter, Simrill, Whatley, Richardson, Littlejohn, Seithel, Loftis, Cotty, Shissias, J. Young, Kennedy, Keegan, Townsend, H. Brown, Witherspoon, Neal, Law, Stuart, Vaughn, Wright, Easterday, Fleming, Cooper, Riser and J. Brown: A BILL TO AMEND SECTION 56-3-1250, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE CONTENTS, POSSESSION, AND DISPLAY OF REGISTRATION CARDS AND CERTAIN PENALTY PROVISIONS, SO AS TO REQUIRE PROOF OF INSURANCE TO BE CARRIED BY A DRIVER AND DISPLAYED BY THE DRIVER WHEN A LAW ENFORCEMENT OFFICER REQUESTS IT.

Referred to Committee on Education and Public Works.

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H. 4918 -- Reps. Kennedy, Harvin, McCraw, Shissias, Kirsh, Stille, Neal, Phillips, Richardson, Limehouse, Keyserling, Witherspoon, Vaughn, McTeer, J. Young and Riser: A BILL TO AMEND SECTION 16-13-380, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THEFT OF ELECTRIC CURRENT, SO AS TO ADD A PENALTY FOR A SECOND OR SUBSEQUENT OFFENSE.

Rep. KENNEDY asked unanimous consent to have the Bill placed on the Calendar without reference.

Rep. SHEHEEN objected.

Referred to Committee on Judiciary.

H. 4919 -- Reps. Hallman, H. Brown, Worley, Kelley, Wofford, Whatley, Fulmer, Stille, Harrell, Limehouse, Keegan and Witherspoon: A BILL TO AMEND SECTION 12-36-2120, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO SALES AND USE TAX EXEMPTIONS, SO AS TO DELETE THE EXEMPTION FOR GASOLINE AND OTHER MOTOR FUELS TAXES EXCEPT FOR FUELS USED IN FARM MACHINERY, FARM TRACTORS, AND COMMERCIAL FISHING VESSELS; AND TO AMEND THE 1976 CODE BY ADDING SECTION 57-11-25, SO AS TO DEDICATE ONE HUNDRED PERCENT OF THE ADDITIONAL REVENUE ATTRIBUTABLE TO THE SALES TAX ON GASOLINE AND OTHER MOTOR FUELS TO THE STATE HIGHWAY FUND WHERE IT MUST BE USED EXCLUSIVELY FOR NEW HIGHWAY CONSTRUCTION.

Referred to Committee on Ways and Means.

H. 4920 -- Reps. Carnell and Boan: A BILL TO AMEND SECTION 6-5-10, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO AUTHORIZED INVESTMENTS FOR POLITICAL SUBDIVISIONS OF THE STATE, SO AS TO AUTHORIZE INVESTMENTS IN PARTICIPATION UNITS IN A COMBINED INVESTMENT FUND MANAGED BY AN INVESTMENT ADVISOR REGISTERED AND DOMICILED IN THIS STATE, TO PROVIDE THAT THESE PARTICIPATION UNITS ARE LEGAL INVESTMENTS FOR FUNDS UNDER THE CUSTODY OF MUNICIPALITIES, COUNTIES, SCHOOL DISTRICTS, OTHER POLITICAL SUBDIVISIONS OF THE STATE, AND COUNTY TREASURERS, AND TO REQUIRE THE ADMINISTRATION OF

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THESE FUNDS TO COMPLY WITH THE APPLICABLE REQUIREMENTS OF GENERALLY ACCEPTED ACCOUNTING PRINCIPLES AND UNITED STATES SECURITIES AND EXCHANGE COMMISSION RULES.

Referred to Committee on Ways and Means.

H. 4921 -- Reps. Cato, Wright, Davenport, Vaughn, Haskins and Lanford: A BILL TO AMEND CHAPTER 25, TITLE 40, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE LICENSURE AND REGULATION OF HEARING AID DEALERS AND FITTERS, SO AS TO CONFORM TO A UNIFORM FRAMEWORK FOR THE ORGANIZATION AND OPERATION OF PROFESSIONAL AND OCCUPATIONAL BOARDS.

Referred to Committee on Medical, Military, Public and Municipal Affairs.

H. 4922 -- Reps. Clyburn and Spearman: A BILL TO AMEND SECTION 7-11-15, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO QUALIFICATIONS TO RUN AS A CANDIDATE IN GENERAL ELECTIONS, SO AS TO HAVE CANDIDATES FOR THE HOUSE OF REPRESENTATIVES AND SENATE FILE THEIR STATEMENTS OF INTENTION OF CANDIDACY WITH THE COUNTY ELECTION COMMISSION INSTEAD OF THE COUNTY EXECUTIVE COMMITTEE OF THEIR RESPECTIVE PARTY.

Referred to Committee on Judiciary.

H. 4923 -- Rep. Richardson: A BILL TO AMEND SECTION 12-7-435, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO DEDUCTIONS FOR SOUTH CAROLINA TAXABLE INCOME FOR PURPOSES OF THE STATE INDIVIDUAL INCOME TAX, SO AS TO PROVIDE AN INCREASING DEDUCTION FOR RESIDENT INDIVIDUALS SIXTY-FIVE YEARS OF AGE AND OLDER AND TO PROVIDE FOR THE ALLOCATION OF INCOME BETWEEN SPOUSES.

Referred to Committee on Ways and Means.

H. 4925 -- Rep. Littlejohn: A BILL TO AMEND SECTION 12-37-220, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO EXEMPTIONS FROM PROPERTY TAXES, SO AS TO INCLUDE IN THOSE EXEMPT FROM TAXES ON A

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DWELLING A PERSON WHO IS BLIND AND PERMANENTLY AND TOTALLY DISABLED.

Referred to Committee on Ways and Means.

CONCURRENT RESOLUTION

The following was introduced:

H. 4924 -- Rep. Neal: A CONCURRENT RESOLUTION EXPRESSING THE SORROW OF THE MEMBERS OF THE GENERAL ASSEMBLY OF THE STATE OF SOUTH CAROLINA AT THE DEATH OF CLARENCE WASHINGTON, JR., OF HOPKINS, SOUTH CAROLINA, AND EXTENDING SYMPATHY TO HIS FAMILY AND MANY FRIENDS.

The Concurrent Resolution was agreed to and ordered sent to the Senate.

ROLL CALL

The roll call of the House of Representatives was taken resulting as follows.

Allison              Anderson             Bailey
Baxley               Boan                 Breeland
Brown, G.            Brown, H.            Brown, J.
Byrd                 Cain                 Carnell
Cato                 Cave                 Chamblee
Clyburn              Cobb-Hunter          Cooper
Cotty                Cromer               Dantzler
Davenport            Delleney             Easterday
Fleming              Fulmer               Gamble
Govan                Hallman              Harrell
Harris, J.           Harris, P.           Harrison
Herdklotz            Hines, J.            Hodges
Hutson               Inabinett            Jaskwhich
Jennings             Keegan               Kelley
Kennedy              Keyserling           Kinon
Kirsh                Klauber              Knotts
Koon                 Lanford              Law
Lee                  Limbaugh             Limehouse
Littlejohn           Lloyd                Loftis
Mason                McCraw               McElveen
McKay                McMahand             McTeer
Meacham              Moody-Lawrence       Neilson
Printed Page 2177 . . . . . Thursday, April 11, 1996
Phillips             Quinn                Rhoad
Rice                 Richardson           Riser
Rogers               Sandifer             Scott
Seithel              Sharpe               Sheheen
Shissias             Simrill              Smith, D.
Smith, R.            Spearman             Stille
Stoddard             Stuart               Townsend
Tripp                Trotter              Tucker
Vaughn               Waldrop              Walker
Wells                Whatley              Whipper, L.
Whipper, S.          White                Wilder
Wilkes               Wilkins              Williams
Wofford              Worley               Wright
Young                Young-Brickell       

STATEMENT OF ATTENDANCE

I came in after the roll call and was present for the Session on Thursday, April 11.
Mack T. Hines                      Jennings G. McAbee
Alfred B. Robinson, Jr.            Leon Howard
John G. Felder                     Joseph H. Neal
William D. Witherspoon             C. Alex Harvin III

Total Present--115

LEAVES OF ABSENCE

The SPEAKER granted Reps. MARCHBANKS, THOMAS and HASKINS a leave of absence for the day.

DOCTOR OF THE DAY

Announcement was made that Dr. J. Rutledge Lawson of Spartanburg is the Doctor of the Day for the General Assembly.

SENT TO THE SENATE

The following Bills were taken up, read the third time, and ordered sent to the Senate.

H. 4520 -- Rep. H. Brown: A BILL TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, BY ADDING SECTION 8-17-345 SO AS TO PROVIDE FOR BINDING ARBITRATION AS AN ALTERNATIVE DISPUTE RESOLUTION FOR SPECIFIC

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GRIEVANCES APPEALED UNDER THE STATE EMPLOYEE GRIEVANCE PROCEDURE; TO AMEND SECTION 8-17-310, RELATING TO LEGISLATIVE FINDINGS WITH RESPECT TO THE GRIEVANCE PROCEDURE, SO AS TO PROVIDE FOR RECOGNITION BY THE GENERAL ASSEMBLY THAT GRIEVANCE RESOLUTION IS BEST ACCOMPLISHED AT THE LOWEST LEVEL AND TO ENCOURAGE AGENCIES TO USE ALTERNATIVE DISPUTE RESOLUTION METHODS; TO AMEND SECTION 8-17-320, AS AMENDED, RELATING TO DEFINITIONS APPLICABLE TO THE STATE EMPLOYEE GRIEVANCE PROCEDURE ACT, SO AS TO ADD, REVISE, AND DELETE DEFINITIONS IN CONFORMITY TO THE AMENDMENTS MADE IN THIS ACT; TO AMEND SECTION 8-17-330, AS AMENDED, RELATING TO AGENCY EMPLOYEE GRIEVANCES AND APPEALS, SO AS TO REDUCE THE TIME FOR FILING A GRIEVANCE AND REVISE ACTIONS WHICH QUALIFY AS GRIEVANCES; TO AMEND SECTION 8-17-340, AS AMENDED, RELATING TO THE STATE EMPLOYEE GRIEVANCE COMMITTEE, SO AS TO SPECIFY WHAT APPEALS IT HEARS, TO AUTHORIZE THE APPOINTMENT OF ADDITIONAL MEMBERS, AND TO PROVIDE FOR THE OPERATION OF AND REPRESENTATION BEFORE THE COMMITTEE; TO AMEND SECTION 8-17-350, RELATING TO APPEALS, SO AS TO CONFORM THE SECTION TO THE REVISED PROCEDURES PROVIDED IN THIS ACT AND TO PROVIDE FOR LEGAL ADVICE TO THE STATE HUMAN RESOURCES DIRECTOR; TO AMEND SECTION 8-17-360, RELATING TO MEDIATION AND PROCEDURES, SO AS TO CONFORM IT TO THE ALTERNATIVE DISPUTE RESOLUTION PROVISIONS ADDED BY THIS ACT AND THE METHOD OF HANDLING APPEALS BY A MEDIATOR; AND TO AMEND SECTION 8-17-370, AS AMENDED, RELATING TO OFFICERS AND EMPLOYEES EXEMPT FROM COVERAGE UNDER THE STATE EMPLOYEE GRIEVANCE PROCEDURES ACT, SO AS TO UPDATE THESE EXEMPTIONS TO CONFORM WITH EXEMPTIONS PROVIDED IN EXISTING LAW.

H. 4663 -- Rep. Tucker: A BILL TO AMEND SECTION 18-1-90, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE GRANTING OF BAIL FOR A DEFENDANT APPEALING A CONVICTION, SO AS TO MAKE THE GRANTING OF BAIL DISCRETIONARY FOR DEFENDANTS CONVICTED OF CERTAIN OFFENSES.

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H. 4833 -- Reps. Robinson, Herdklotz, Waldrop, Fulmer, Trotter, Sandifer, Marchbanks, Rice, Haskins and Harrell: A BILL TO AMEND SECTION 12-28-795, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO INTEREST DUE ON GASOLINE TAX REFUNDS, SO AS TO CORRECT THE REFERENCE TO THE PROVISIONS ON INTEREST ON TAX OVERPAYMENTS AND UNDERPAYMENTS; TO AMEND SECTION 12-28-2360, RELATING TO REFUNDS OF GASOLINE TAX INSPECTION FEES, SO AS TO EXTEND THE GENERAL LIMITATIONS ON THE ASSESSMENT OF STATE TAXES TO CLAIMS FOR REFUNDS; TO AMEND SECTION 12-37-2680, AS AMENDED, RELATING TO VALUATION OF MOTOR VEHICLES FOR PURPOSES OF PROPERTY TAXES, SO AS TO DELETE AN OBSOLETE REFERENCE WITH RESPECT TO THE AUDITOR'S DUTIES; TO AMEND SECTION 12-43-300, AS AMENDED, RELATING TO APPEALS OF VALUATION FOR PURPOSES OF THE PROPERTY, SO AS TO DELETE REDUNDANT PROVISIONS AND CORRECT A REFERENCE; TO AMEND SECTION 12-54-25, RELATING TO INTEREST ON TAX UNDERPAYMENTS AND OVERPAYMENTS, SO AS TO ALLOW THE DEPARTMENT OF REVENUE AND TAXATION TO INCREASE FROM FIFTEEN TO THIRTY DAYS THE TIME FOR WHICH INTEREST MAY BE WAIVED FOR ADMINISTRATIVE CONVENIENCE; TO AMEND SECTION 12-54-85, RELATING TO LIMITATIONS ON TAX ASSESSMENTS AND COLLECTIONS, SO AS TO PROVIDE THE DATES WHEN CERTAIN TAXES ARE CONSIDERED TO HAVE BEEN PAID OR RETURNS FILED; TO AMEND SECTION 12-60-30, RELATING TO DEFINITIONS FOR PURPOSES OF THE TAX APPEALS, SO AS TO REVISE DEFINITIONS; TO AMEND SECTION 12-60-40, RELATING TO WAIVER OF TIME LIMITATIONS FOR PURPOSES OF TAX APPEALS, SO AS TO ALLOW THE DEPARTMENT TO EXTEND ANY TIME LIMITATIONS; TO AMEND SECTION 12-60-50, RELATING TO THE PROVISIONS APPLICABLE WHEN TIME PERIODS EXPIRE ON WEEKENDS OR LEGAL HOLIDAYS, SO AS TO CLARIFY THAT THESE PROVISIONS APPLY TO ALL TAXES; TO AMEND SECTION 12-60-410, RELATING TO LIMITATIONS ON ASSESSMENTS FOR A TAX PERIOD FOR WHICH A FINAL ADMINISTRATIVE OR JUDICIAL ORDER HAS BEEN ISSUED, SO AS TO EXEMPT FROM THESE AN ORDER ABATING A JEOPARDY ASSESSMENT OR ASSESSMENT ARISING FROM ADDITIONAL INTERNAL REVENUE SERVICE ASSESSMENTS; TO AMEND SECTION 12-60-440, RELATING TO
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DEFICIENCY ASSESSMENT RESTRICTIONS, SO AS TO PROVIDE ADDITIONAL EXEMPTIONS FROM THESE RESTRICTIONS; TO AMEND SECTION 12-60-920, RELATING TO JEOPARDY ASSESSMENTS, SO AS TO PROVIDE FURTHER FOR ASSESSMENTS AND APPEALS IN THESE CASES; TO AMEND SECTION 12-60-1350, RELATING TO THE EXCLUSIONS OF APPEALS UNDER THE SOUTH CAROLINA REVENUE PROCEDURES ACT, SO AS TO EXTEND THESE EXCLUSIONS TO LICENSES SUSPENDED OR REVOKED BY THE CHILD SUPPORT ENFORCEMENT DIVISION OF THE STATE DEPARTMENT OF SOCIAL SERVICES AND TO PROVIDE FOR APPEALS OF THESE MATTERS TO BE HANDLED BY THE STATE DEPARTMENT OF SOCIAL SERVICES; TO AMEND SECTION 12-60-2130, RELATING TO PROPERTY TAX ASSESSMENT APPEALS OF PROPERTY VALUED BY THE DEPARTMENT OF REVENUE AND TAXATION, SO AS TO DELETE THE AUTHORITY OF A COUNTY ASSESSOR TO APPEAL A DEPARTMENTAL DETERMINATION; TO AMEND SECTION 12-60-2150, RELATING TO CLAIMS FOR REFUND BASED ON PROPERTY TAX EXEMPTIONS, SO AS TO CHANGE A REFERENCE FROM PROTEST TO CLAIM FOR REFUND; AND TO REPEAL SECTIONS 12-4-760, 12-47-75, AND 12-54-60, RELATING RESPECTIVELY TO APPEALS TO THE TAX BOARD OF REVIEW, THE PROPER CREDITING OF TAXES ERRONEOUSLY CREDITED, AND AUTHORITY OF THE DEPARTMENT OF REVENUE AND TAXATION TO ESTIMATE TAXES DUE WHEN A REQUIRED REPORT OR RETURN IS NOT FILED.

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