Download This Bill in Microsoft Word format
Current Status Bill Number:View additional legislative information at the LPITS web site.749 Ratification Number:74 Act Number:132 Type of Legislation:Joint Resolution JR Introducing Body:Senate Introduced Date:19990421 Primary Sponsor:Passailaigue All Sponsors:Passailaigue Drafted Document Number:l:\council\bills\dka\3459mm99.doc Date Bill Passed both Bodies:19990520 Governor's Action:S Date of Governor's Action:19990601 Subject:Income tax returns and payment due dates extended for Operation Allied Force service, Veterans' and Military Affairs History Body Date Action Description Com Leg Involved ______ ________ ______________________________________ _______ ____________ ------ 19990819 Act No. A132 ------ 19990601 Signed by Governor ------ 19990526 Ratified R74 House 19990520 Read third time, enrolled for ratification House 19990519 Read second time House 19990512 Recalled from Committee 30 HWM House 19990429 Introduced, read first time, 30 HWM referred to Committee Senate 19990423 Read third time, sent to House Senate 19990422 Read second time Senate 19990421 Unanimous consent for second and third reading on the next two consecutive Legislative days Senate 19990421 Introduced, read first time, placed on Calendar without reference Versions of This Bill Revised on April 21, 1999 - Word format Revised on May 12, 1999 - Word format
(A132, R74, S749)
A JOINT RESOLUTION AUTHORIZING THE DEPARTMENT OF REVENUE TO EXTEND INDIVIDUAL INCOME TAX RETURN AND INDIVIDUAL INCOME TAX PAYMENT DUE DATES FOR MILITARY PERSONNEL SERVING IN OPERATION ALLIED FORCE, TO PROVIDE FOR THE WAIVER OF PENALTIES AND INTEREST DURING THESE SPECIAL EXTENSIONS, AND TO SUSPEND COLLECTION ACTIVITIES WITH RESPECT TO THESE TAXPAYERS UNTIL THEIR RETURN.
Be it enacted by the General Assembly of the State of South Carolina:
Extension of tax return and payment dates for military
SECTION 1. (A) The Department of Revenue is authorized to establish procedures and assistance programs for taxpayers who are military personnel serving in Operation Allied Force and their families, in which the time for filing an individual tax return and paying taxes is extended in a manner similar to that allowed by the Internal Revenue Service.
(B) The department also shall waive penalties and interest with respect to the payment period which is extended pursuant to this joint resolution, but interest and penalties apply if tax returns are not filed and taxes paid by the extended due date.
(C) The department shall suspend collection activities with respect to taxpayers serving in Operation Allied Force until a reasonable time after the taxpayer returns from such service.
Time effective
SECTION 2. This joint resolution takes effect upon approval by the Governor.
Ratified the 26th day of May, 1999.
Approved the 1st day of June, 1999.
This web page was last updated on Wednesday, December 9, 2009 at 9:07 A.M.