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Bill 749

                    Current Status

Bill Number:                      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.