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3218Ratification Number: 190Act Number: 111Type of Legislation: General Bill GBIntroducing Body: HouseIntroduced Date: 19990112Primary Sponsor: MillerAll Sponsors: MillerDrafted Document Number: l:\council\bills\pt\1141htc99.docDate Bill Passed both Bodies: 19990623Date of Last Amendment: 19990623Governor's Action: SDate of Governor's Action: 19990630Subject: Taxpayer information filed with county, municipality in return, etc. confidential; Taxation, Political SubdivisionsHistory Body Date Action Description Com Leg Involved ______ ________ ______________________________________ _______ ____________ ------ 19990721 Act No. A111 ------ 19990630 Signed by Governor ------ 19990624 Ratified R190 House 19990623 Ordered enrolled for ratification House 19990623 Conference Committee Report adopted 98 HCC House 19990623 Conference powers granted, 98 HCC Miller appointed Reps. to Committee of Maddox Conference Altman Senate 19990623 Conference Committee Report adopted 88 SCC Senate 19990622 Conference powers granted, 88 SCC McConnell appointed Senators to Committee Ford of Conference Rankin Senate 19990622 Insists upon amendment House 19990622 Non-concurrence in Senate amendment House 19990622 Debate adjourned on Senate amendment Senate 19990603 Amended, read third time, returned to House with amendment Senate 19990601 Read second time, notice of general amendments Senate 19990601 Recalled from Committee 11 SJ Senate 19990504 Introduced, read first time, 11 SJ referred to Committee House 19990429 Read third time, sent to Senate House 19990428 Amended, read second time House 19990427 Committee report: Favorable with 25 HJ amendment House 19990112 Introduced, read first time, 25 HJ referred to Committee House 19990106 Prefiled, referred to Committee 25 HJ Versions of This Bill Revised on April 27, 1999 - Word format Revised on April 28, 1999 - Word format Revised on June 1, 1999 - Word format Revised on June 3, 1999 - Word format Revised on June 23, 1999 - Word format
(A111, R190, H3218)
AN ACT TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, BY ADDING SECTION 6-1-120 SO AS TO MAKE CONFIDENTIAL THE INFORMATION PROVIDED BY A TAXPAYER IN A RETURN, REPORT, OR APPLICATION FILED WITH A COUNTY OR MUNICIPALITY, TO PROVIDE EXCEPTIONS, AND TO PROVIDE A CRIMINAL PENALTY AND DISMISSAL FROM OFFICE OR POSITION FOR AN EMPLOYEE OR OFFICER WHO VIOLATES THIS REQUIREMENT, AND TO DISQUALIFY FOR FIVE YEARS FROM PUBLIC OFFICE A COUNTY OR MUNICIPAL OFFICER VIOLATING THIS REQUIREMENT; AND TO AMEND SECTION 12-54-240, AS AMENDED, RELATING TO THE CONFIDENTIALITY REQUIREMENTS OF STATE TAX RETURNS, SO AS TO EXTEND THIS REQUIREMENT TO THE ADMISSIONS LICENSE TAX.
Be it enacted by the General Assembly of the State of South Carolina:
Confidentiality of returns
SECTION 1. Article 1, Chapter 1, Title 6 of the 1976 Code is amended by adding:
"Section 6-1-120. (A) Except in accordance with a proper judicial order or as otherwise provided by law, it is unlawful for an officer or employee of a county or municipality, or the agent of such an officer or employee to divulge or make known in any manner the information provided by a taxpayer included in a report, tax return, or application required to be filed by the taxpayer with that county or municipality, pursuant to a county or municipal ordinance imposing a:
(1) tax authorized under Article 5 or Article 7 of this chapter;
(2) business license tax authorized under Section 4-9-30(12) or Section 5-7-30;
(3) fee the measure of which is (a) gross proceeds of sales of goods or services, or (b) paid admissions to a place of amusement.
(B) Nothing in this section prohibits the:
(1) publication of statistics classified to prevent the identification of particular reports, returns, or applications and the information on them; and
(2) inspection of reports, returns, or applications and the information included on them by an officer or employee of the county or municipality or an agent retained by an officer or employee in connection with audits of the taxpayer, appeals by the taxpayer, and collection efforts in connection with the tax or fee which is the subject of the return, report, or application.
(C) A person violating the provisions of this section is guilty of a misdemeanor and, upon conviction, must be punished by a fine of not more than one thousand dollars or by imprisonment for not more than one year, or both. In addition, if the person convicted is an officer or employee of the county or municipality, the offender is dismissed from the office or position held and is disqualified from holding a public office in this State for five years following the conviction."
Confidentiality of returns
SECTION 2. Section 12-54-240(A) of the 1976 Code, as last amended by Act 76 of 1995, is further amended to read:
"(A) Except in accordance with proper judicial order or as otherwise provided by law, it is unlawful for a person to divulge or make known in any manner any particulars set forth or disclosed in any report or return required under Chapters 6, 8, 11, 13, 16, 20, or 36 or Article 17 of Chapter 21 of this title. A person violating the provisions of this section is guilty of a misdemeanor and, upon conviction, must be punished by a fine of not more than one thousand dollars or by imprisonment for not more than one year, or both. If the offender is an officer or an employee of the State, he must be dismissed from office and is disqualified from holding any public office in this State for a period of five years thereafter. If the offender is an officer or employee of a company retained by the State on an independent contract basis under subsection (B)(3) of this section or Section 12-4-350, the contract is immediately terminated and the company is not eligible to contract with the State for this purpose for a period of five years thereafter."
SECTION 3. This act takes effect upon approval by the Governor.
Ratified the 24th day of June, 1999.
Approved the 30th day of June, 1999.
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