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Current Status Bill Number:View additional legislative information at the LPITS web site.4439 Type of Legislation:General Bill GB Introducing Body:House Introduced Date:20000113 Primary Sponsor:Haskins All Sponsors:Haskins, Barrett, Cato, Clyburn, Cotty, Govan, Littlejohn, Loftis, Phillips, Riser, Robinson and Taylor Drafted Document Number:l:\council\bills\bbm\9110htc00.doc Residing Body:House Current Committee:Ways and Means Committee 30 HWM Subject:Income taxes, returns, first quarterly installment payment; due dates changed, Taxation History Body Date Action Description Com Leg Involved ______ ________ ______________________________________ _______ ____________ House 20000113 Introduced, read first time, 30 HWM referred to Committee Versions of This Bill
TO AMEND SECTIONS 12-6-3910 AND 12-6-4960, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE DUE DATES FOR PAYMENT OF ESTIMATED STATE INCOME TAX AND THE DUE DATE FOR FILING STATE INCOME TAX RETURNS SO AS TO CHANGE THE FIRST QUARTER INSTALLMENT PAYMENT FOR CALENDAR YEAR TAXPAYERS OTHER THAN CORPORATIONS FROM APRIL FIFTEENTH TO MAY FIFTEENTH AND TO CHANGE THE DUE DATE FOR CERTAIN STATE INCOME TAX RETURNS FROM BEFORE THE FIFTEENTH DAY OF THE FOURTH MONTH FOLLOWING THE TAXABLE YEAR TO THE FIFTEENTH DAY OF THE FIFTH MONTH FOLLOWING SUCH YEAR.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 12-6-3910(A)(3)(a) of the 1976 Code, as added by Act 76 of 1995, is amended to read:
"(a) The due dates of the installment payments for calendar year taxpayers other than corporations are:
First quarter: April May 15
Second quarter: June 15
Third quarter: September 15
Fourth quarter: January 15 of
the following taxable year."
SECTION 2. Section 12-6-4970(A) of the 1976 Code, as added by Act 76 of 1995, is amended to read:
"(A) Returns of taxpayers, except as otherwise provided, must be filed on or before the fifteenth day of the fourth fifth month following the taxable year."
SECTION 3. This act takes effect upon approval by the Governor and applies for estimated taxes due after taxable year 2000 and for income tax returns due for taxable years beginning after 1999.
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