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220Ratification Number: 18Act Number: 117Type of Legislation: Joint Resolution JRIntroducing Body: SenateIntroduced Date: 20010125Primary Sponsor: LeathermanAll Sponsors: LeathermanDrafted Document Number: l:\council\bills\dka\4074mm01.docDate Bill Passed both Bodies: 20010223Governor's Action: SDate of Governor's Action: 20010307Subject: Setoff debt collection, appeals procedure for IRS actions with debt against taxpayer's income tax refund; TaxationHistory Body Date Action Description Com Leg Involved ______ ________ ______________________________________ _______ ____________ ------ 20011116 Act No. A117 ------ 20010307 Signed by Governor ------ 20010306 Ratified R18 House 20010223 Read third time, enrolled for ratification House 20010222 Read second time, unanimous consent for third reading on the next Legislative day House 20010220 Committee report: Favorable 30 HWM House 20010214 Introduced, read first time, 30 HWM referred to Committee Senate 20010213 Read third time, sent to House Senate 20010201 Read second time, notice of general amendments Senate 20010131 Committee report: Favorable 06 SF Senate 20010125 Introduced, read first time, 06 SF referred to Committee Versions of This Bill Revised on January 31, 2001 - Word format Revised on February 20, 2001 - Word format
(A117, R18, S220)
A JOINT RESOLUTION TO PROVIDE THAT THE APPEALS PROCEDURE FOR ACTIONS BY THE INTERNAL REVENUE SERVICE IN CONNECTION WITH THE SETOFF OF A DEBT AGAINST A TAXPAYER'S REFUND IS GOVERNED BY TITLE 26 OF THE UNITED STATES CODE, NOTWITHSTANDING THE PROCEDURE PRESCRIBED IN CHAPTER 56 OF TITLE 12 FOR THE SETOFF DEBT COLLECTION ACT.
Be it enacted by the General Assembly of the State of South Carolina:
Appeals of Setoff Debt Collection
SECTION 1. Notwithstanding the appeals procedure provided in Chapter 56 of Title 12, relating to the Setoff Debt Collection Act, the appeal procedure for actions of the Internal Revenue Service in connection with debt setoffs is governed by Title 26 of the United States Code.
SECTION 2. This joint resolution takes effect upon approval by the Governor and applies to the 2001 filing period for individual income taxes.
Ratified the 6th day of March, 2001.
Approved the 7th day of March, 2001.
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