South Carolina General Assembly
113th Session, 1999-2000

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Bill 749

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Indicates New Matter

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INTRODUCED

April 21, 1999

S. 749

Introduced by Senator Passailaigue

S. Printed 4/21/99--S.

Read the first time April 21, 1999.

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:

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.

SECTION 2. This joint resolution takes effect upon approval by the Governor.

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