Current Status Bill Number:5097 Type of Legislation:General Bill GB Introducing Body:House Introduced Date:19980428 Primary Sponsor:Baxley All Sponsors:Baxley, Neilson and J. Hines Drafted Document Number:kgh\15609ac.98 Residing Body:House Current Committee:Ways and Means Committee 30 HWM Subject:Employment Security Commission, warrants of execution for default payments; collection procedure when delinquent
Body Date Action Description Com Leg Involved
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House 19980428 Introduced, read first time, 30 HWM
referred to Committee
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TO AMEND SECTIONS 41-31-390, AS AMENDED, AND 41-31-400, CODE OF LAWS OF SOUTH CAROLINA, 1976, BOTH RELATING TO WARRANTS OF EXECUTION FOR THE COLLECTION OF DEFAULT PAYMENTS OWED TO THE SOUTH CAROLINA EMPLOYMENT SECURITY COMMISSION, SO AS TO AUTHORIZE THE COMMISSION TO LEVY UPON THE PROPERTY SECURING THE WARRANT FOR NONPAYMENT OF CONTRIBUTIONS, INTEREST, PENALTIES, ASSESSMENTS, AND COSTS AND TO CONTRACT WITH A COLLECTION AGENCY FOR THE PURPOSE OF COLLECTING DELINQUENT PAYMENTS, TO REQUIRE THE COMMISSION TO FILE A COPY OF THE EXECUTION WITH THE CLERK OF COURT IN THE COUNTIES IN WHICH THE DELINQUENT EMPLOYER DOES BUSINESS, AND TO PROVIDE THAT THE POWERS CONFERRED UPON THE DEPARTMENT OF REVENUE FOR THE COLLECTION OF UNPAID INCOME TAXES ARE CONFERRED UPON THE COMMISSION, MUTATIS MUTANDIS, FOR THE COLLECTION OF DELINQUENT PAYMENTS OWED TO THE COMMISSION.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 41-31-390 of the 1976 Code, as last amended by Act 300 of 1994, is further amended to read:
"Section 41-31-390. (A) If an employer defaults in any payment of contributions, interest, penalties, or employment security administrative contingency assessments, the commission shall notify the employer of the amount of contributions, interest, penalties, or employment security administrative contingency assessments due. If the amount is not paid within ten days after notice to the employer, the commission shall issue a warrant of execution, directed to the sheriff or tax collector of a county of the State, commanding the sheriff or tax collector its authorized representative, commanding the representative to levy upon and sell the real and personal property of the employer found within that county for the payment of the amount, with interest, the cost of executing the warrant, and any reasonable costs incurred in collecting these amounts, to return the warrant to the commission and to pay it the money collected.
(B) The sheriff or tax collector commission may contract with a collection agency for the purpose of collecting delinquent payments of contributions, interest, penalties, employment security administrative contingency assessments, and any other reasonable costs authorized by subsection (A)."
SECTION 2. Section 41-31-400 of the 1976 Code is amended to read:
"Section 41-31-400. Upon receipt of the execution the sheriff or tax collector (A) The commission or its authorized representative shall file with the clerk of court of his county the county or counties of the State in which the employer does business a copy of the execution and thereupon the clerk of court shall enter in his abstract of judgments the name of the employer mentioned in the warrant and in the proper columns the amount of the contributions, interest, penalties, and employment security administrative contingency assessments and costs for which the warrant is issued and the date and hour when the copy is filed and shall index the warrant upon the index of judgments. The sheriff or tax collector commission or its authorized representative shall proceed upon the warrant in all respects and with like effect and in the same manner prescribed by law in respect to executions issued against property upon judgments of a court of record and is entitled to the same fees for service in executing the warrant to be collected in the same manner.
(B) The powers now or hereafter conferred upon the Department of Revenue by Title 12 for the collection of unpaid income taxes are incorporated herein by reference and are conferred upon the commission and its authorized representative for the collection of unpaid contributions, interest, penalties, and employment security administrative assessments and costs, mutatis mutandis."
SECTION 3. This act takes effect upon approval by the Governor.