Current Status Bill Number:4015 Type of Legislation:General Bill GB Introducing Body:House Introduced Date:19970410 Primary Sponsor:Cromer All Sponsors:Cromer Drafted Document Number:dka\4336mm.97 Residing Body:House Current Committee:Ways and Means Committee 30 HWM Subject:Sales and use tax, discount on returns for timely payments; provisions for application of
Body Date Action Description Com Leg Involved
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House 19970410 Introduced, read first time, 30 HWM
referred to Committee
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TO AMEND SECTION 12-36-2610, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO A TAXPAYER DISCOUNT FOR TIMELY FILING OF RETURN AND PAYMENT OF SALES OR USE TAX, SO AS TO PROVIDE FOR THE APPLICATION OF THE DISCOUNT TO EACH UNIT OF AN ENTITY COMPOSED OF MULTIPLE LOCATIONS.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 12-36-2610 of the 1976 Code, as last amended by Act 164 of 1993, is further amended to read:
"Section 12-36-2610.
SECTION 2. This act takes effect upon approval by the Governor.