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Bill 4870

                    Current Status

Bill Number:                      4870
Type of Legislation:              General Bill GB
Introducing Body:                 House
Introduced Date:                  20000405
Primary Sponsor:                  Robinson
All Sponsors:                     Robinson
Drafted Document Number:          l:\council\bills\pt\1996mm00.doc
Residing Body:                    House
Current Committee:                Ways and Means Committee 30 HWM
Subject:                          Taxes, income; enforcement by Revenue 
                                  Department; professional license denied when 
                                  tax liability; Labor


                        History

Body    Date      Action Description                     Com     Leg Involved
______  ________  ______________________________________ _______ ____________
House   20000405  Introduced, read first time,           30 HWM
                  referred to Committee


              Versions of This Bill

TO AMEND CHAPTER 54, TITLE 12, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE COLLECTION AND ENFORCEMENT OF TAXES LEVIED AND ASSESSED BY THE DEPARTMENT OF REVENUE, BY ADDING SECTION 12-54-270 SO AS TO PROVIDE FOR DENIAL OF A PROFESSIONAL OR OCCUPATIONAL LICENSE TO A PERSON WHO HAS AN OUTSTANDING STATE TAX LIABILITY OR IS OTHERWISE IN NONCOMPLIANCE WITH THE TAX LAWS ADMINISTERED BY THE DEPARTMENT.

Be it enacted by the General Assembly of the State of South Carolina:

SECTION 1. Chapter 54, Title 12 of the 1976 Code is amended by adding:

"Section 12-54-270. (A) Before renewing a license for a person to engage in a profession or occupation regulated by it, the Department of Labor, Licensing and Regulation shall verify with the South Carolina Department of Revenue that the person is in compliance with the tax laws administered by the Department of Revenue. If the Department of Revenue responds that the person owes an outstanding state tax liability or is otherwise not in compliance with the tax laws, the license may not be issued until the Department of Revenue confirms to the Department of Labor, Licensing and Regulation that the person has paid the tax due or is otherwise in compliance.

(B)(1) If a person is denied a license as a result of a determination that the person has an outstanding state tax liability or is otherwise in noncompliance with tax laws administered by the Department of Revenue, and he wishes to contest the finding, he may appeal by filing a written protest with the Department of Revenue within thirty days of the notice of denial.

(2) The written protest must contain:

(a) the name, address, and telephone number of the person;

(b) the employer identification number or social security number of the person;

(c) a statement of facts supporting the appeal;

(d) a copy of the notice denying the license;

(e) copies of documents and law supporting the appeal; and

(f) other relevant information the Department of Revenue reasonably may prescribe.

(3) Once a written protest has been filed with the department, the person and the department must follow the procedures provided in Sections 12-60-1310(C) and (D), and 12-60-1320 through 12-60-1350 and treat the appeal like an appeal of a denial of a license issued or administered by the Department of Revenue.

(4) The scope of the appeal on the denial of the license is limited to whether the person is the one against whom the tax was assessed and whether payment of the tax liability has been made. The appeal may not include a contest of the amount or validity of the tax liability itself."

SECTION 2. This act takes effect upon approval by the Governor and applies to licenses issued after June 30, 2001.

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