Bill 3802

                    Current Status

Bill Number:                    3802
Ratification Number:            171
Act Number:                     89
Type of Legislation:            General Bill GB
Introducing Body:               House
Introduced Date:                19970402
Primary Sponsor:                Boan 
All Sponsors:                   Boan 
Drafted Document Number:        bbm\9284mm.97
Date Bill Passed both Bodies:   19970603
Date of Last Amendment:         19970527
Governor's Action:              S
Date of Governor's Action:      19970610
Subject:                        Revenue Department, disclosure of
                                information filed with; except to
                                public official whom taxpayer sought
                                assistance

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

------  19970630  Act No. A89
------  19970610  Signed by Governor
------  19970604  Ratified R171
House   19970603  Concurred in Senate amendment,
                  enrolled for ratification
Senate  19970527  Amended, read third time,
                  returned to House with amendment
Senate  19970522  Read second time, notice of
                  general amendments
Senate  19970521  Committee report: Favorable              06 SF
Senate  19970501  Introduced, read first time,             06 SF
                  referred to Committee
House   19970430  Read third time, sent to Senate
House   19970429  Read second time
House   19970417  Committee report: Favorable              30 HWM
House   19970402  Introduced, read first time,             30 HWM
                  referred to Committee

(A89, R171, H3802)

AN ACT TO AMEND SECTION 12-54-240, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO EXCEPTIONS TO THE PROHIBITION AGAINST DISCLOSURE OF INFORMATION FILED WITH THE DEPARTMENT OF REVENUE, SO AS TO EXCEPT A DISCLOSURE MADE TO A STATE AGENCY OR COUNTY AUDITOR OR ASSESSOR AS TO THE FILING OF A RETURN BY A PARTICULAR TAXPAYER AND A DISCLOSURE MADE TO A STATE OR FEDERAL LEVEL GOVERNMENT OFFICIAL ELECTED FROM THE STATE OF SOUTH CAROLINA FROM WHOM THE TAXPAYER HAS SOUGHT ASSISTANCE.

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

Allows disclosure to state agency or certain county officials

SECTION 1. Section 12-54-240(B)(12) of the 1976 Code, as added by Act 361 of 1992, is amended to read:

"(12) disclosure to any state agency, county auditor, or county assessor of whether a resident or nonresident tax return was filed by any particular taxpayer."

Allows disclosure to certain state or federal government officials

SECTION 2. Section 12-54-240(B) of the 1976 Code, as last amended by Act 459 of 1996, is further amended by adding:

"(18) disclosure of specific information to a United States Senator from South Carolina, a United States Representative from South Carolina, a South Carolina Constitutional Officer, or a member of the South Carolina General Assembly in connection with a taxpayer's written inquiry for assistance to the elected official, who has then referred the taxpayer to the South Carolina Department of Revenue for assistance."

Time effective

SECTION 3. This act takes effect upon approval by the Governor.

Approved the 10th day of June, 1997.