South Carolina General Assembly
113th Session, 1999-2000

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Bill 4439


Indicates Matter Stricken
Indicates New Matter


                    Current Status

Bill Number:                      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

View additional legislative information at the LPITS web site.


(Text matches printed bills. Document has been reformatted to meet World Wide Web specifications.)

A 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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