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H. 4952
STATUS INFORMATION
General Bill
Sponsors: Reps. E.H. Pitts, Toole and Huggins
Document Path: l:\council\bills\pt\1938mm04.doc
Introduced in the House on March 16, 2004
Currently residing in the House Committee on Ways and Means
Summary: Collection of State's portion of deed recording fees
HISTORY OF LEGISLATIVE ACTIONS
Date Body Action Description with journal page number ------------------------------------------------------------------------------- 3/16/2004 House Introduced and read first time HJ-31 3/16/2004 House Referred to Committee on Ways and Means HJ-32
View the latest legislative information at the LPITS web site
VERSIONS OF THIS BILL
TO AMEND SECTION 12-24-120, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO PENALTIES IN CONNECTION WITH COLLECTION OF THE STATE'S PORTION OF THE DEED RECORDING FEE, SO AS TO PROVIDE THAT THE STATED PENALTY IS THE EXCLUSIVE PENALTY TO WHICH A CLERK OF COURT OR REGISTER OF DEEDS IS SUBJECT FOR FAILURE TO COLLECT AND REMIT THE FEE DUE; TO AMEND SECTION 12-54-210, RELATING TO REQUIREMENTS FOR MAKING RETURNS OF TAXES, FEES, LICENSES, OR SURCHARGES ADMINISTERED BY THE DEPARTMENT OF REVENUE, SO AS TO PROVIDE THAT THE PENALTY STATED IN SECTION 12-24-120 IS THE EXCLUSIVE PENALTY TO WHICH A CLERK OF COURT OR REGISTER OF DEEDS IS SUBJECT FOR FAILURE TO COLLECT AND REMIT THE STATE'S PORTION OF THE RECORDING FEE; AND TO AMEND SECTION 12-60-30, AS AMENDED, RELATING TO DEFINITIONS FOR PURPOSES OF THE REVENUE PROCEDURES ACT, SO AS TO EXCLUDE FROM "TAXPAYER" A CLERK OF COURT OR REGISTER OF DEEDS COLLECTING AND REMITTING THE STATE'S PORTION OF RECORDING FEES.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 12-24-120(A) and (B) of the 1976 Code is amended to read:
"(A) The Except as otherwise provided, the penalty provisions of Chapter 54 of this title apply to both to the state and county portions of the fee imposed by this chapter.
(B) If the clerk of court or register of deeds fails to collect and remit the proper fee due, or place the notation on the instrument as required by this chapter, the clerk of court or register of deeds is subject to a penalty of not less than fifty dollars nor more than five hundred dollars for each failure. This penalty may be waived or reduced by the department. This penalty is instead of the penalty provisions of Chapter 54 and is the exclusive penalty that may be imposed against the clerk of court or register of deeds in connection this chapter."
SECTION 2. Section 12-54-210(A) of the 1976 Code is amended to read:
"(A)(1) A person liable for a tax, license, fee, or surcharge administered by the department or for the filing of a return, including information returns, required by this title shall keep books, papers, memoranda, records, render statements, make returns, and comply with regulations as the department prescribes. Persons failing to comply with the provisions of this section must be penalized in an amount to be assessed by the department not to exceed five hundred dollars for the period covered by the return in addition to other penalties provided by law.
(2) A clerk of court or register of deeds collecting and remitting the State's portion of recording fees pursuant to Section 12-24-100 may be penalized for noncompliance only as prescribed in Section 12-24-120."
SECTION 3. Section 12-60-30(29) of the 1976 Code is amended to read:
"(29) 'Taxpayer' means a person who is liable for a tax or who is responsible for collecting and remitting a tax; except that 'taxpayer' does not include a clerk of court or register of deeds collecting and remitting the State's portion of recording fees pursuant to Section 12-24-100. 'Taxpayer' includes a licensee and an applicant for a license, issued by or administered by the department."
SECTION 4. This act takes effect upon approval by the Governor.
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