Instructions


 
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Session 120 - (2013-2014)Printer Friendly
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S 0015 General Bill, By Grooms, Campsen, Ford, Young and Davis
Similar (H 3020)
Summary: Taxpayer Fairness Act
    A BILL TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, BY ENACTING THE "TAXPAYER FAIRNESS ACT" BY ADDING SECTION 12-4-397 TO PROVIDE THE MANNER IN WHICH THE SOUTH CAROLINA DEPARTMENT OF REVENUE MUST INTERPRET TAX STATUTES OF THIS STATE, TO PROVIDE THAT TERMS IN THE TAX STATUTES OF THIS STATE MAY NOT BE GIVEN BROADER MEANING THAN INTENDED BY POLICY DOCUMENTS AND REGULATIONS OF THE DEPARTMENT OF REVENUE, TO PROVIDE THAT AMBIGUITY IN TAX STATUTES MUST BE RESOLVED IN FAVOR OF THE TAXPAYER, TO REQUIRE THE DEPARTMENT TO REPORT AMBIGUITIES TO CERTAIN MEMBERS OF THE GENERAL ASSEMBLY, AND TO DEFINE "TAX STATUTES OF THIS STATE".
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12/13/12Senate Prefiled
12/13/12Senate Referred to Committee on Finance
01/08/13Senate Introduced and read first time (Senate Journal-page 32)
01/08/13Senate Referred to Committee on Finance (Senate Journal-page 32)
02/07/13Senate Committee report: Favorable Finance (Senate Journal-page 14)
02/19/13Senate Read second time (Senate Journal-page 11)
02/19/13Senate Roll call Ayes-40 Nays-1 (Senate Journal-page 11)
02/21/13Senate Read third time and sent to House (Senate Journal-page 8)
02/21/13House Introduced and read first time (House Journal-page 75)
02/21/13House Referred to Committee on Ways and Means (House Journal-page 75)



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