S 1467 General Bill, By J.M. Waddell, J.C. Hayes, Leatherman and I.E. Lourie
 A Bill to amend the Code of Laws of South Carolina, 1976, by adding Chapter 56
 in Title 12 so as to enact the South Carolina Tax Procedures Act and by adding
 Sections 12-31-290, 12-51-155, 12-54-25, and 12-54-85 so as to provide for
 penalties for failing to comply with registration card requirements for
 purposes of the road tax on motor carriers, to provide that tax sales of real
 property on which taxes have been regularly paid are void, to provide for the
 payment of interest on underpayments and refunds of taxes, and to provide for
 statutes of limitations on assessments and claims for refund; to amend Section
 12-3-140, as amended, relating to powers of the South Carolina Tax Commission,
 so as to allow the Commission to compromise State taxes, interest, or
 penalties and to enter into binding written agreements with respect to State
 taxes; to amend Section 59-20-20, as amended, relating to definitions for
 purposes of the Education Finance Act, so as to adjust the calculation of the
 Index of Taxpaying Ability for a school district to reflect for underpayments
 of distributions because of property tax appeals; and to repeal Sections
 12-1-80, 12-1-100, 12-1-130, 12-1-213, Chapter 5, 12-7-620, 12-7-630,
 12-7-1650, 12-7-1670, 12-7-2000, 12-7-2210, 12-7-2220, 12-7-2240, 12-7-2300,
 12-7-2310, 12-7-2440, 12-7-2510, 12-7-2710, 12-7-2720, 12-7-2730, 12-7-2740,
 12-7-2750, 12-7-2760, 12-7-2780, 12-9-400, 12-9-810, 12-9-820, 12-9-830,
 12-9-840, 12-9-850, 12-15-570, 12-15-720, Articles 11, 15, and 17 of Chapter
 15, 12-15-1510, 12-15-1610, 12-16-1130, 12-16-1310, 12-16-1320, 12-16-1330,
 12-16-1340, 12-16-1350, 12-16-1360, 12-16-1920, 12-16-1930, 12-16-1940,
 12-17-220, 12-17-230, 12-19-60, 12-19-160, 12-21-160, 12-21-470, 12-21-700,
 12-21-710, 12-21-2080, 12-21-2480, 12-21-2560, 12-21-2570, 12-21-2840,
 12-21-2850, 12-21-3020, 12-21-3030, 12-21-3040, 12-21-3050, 12-21-3060,
 12-21-3090, 12-21-3100, 12-21-3110, 12-21-3120, 12-21-3130, 12-23-70,
 12-23-80, 12-23-100, 12-23-110, 12-27-50, 12-27-150, 12-27-310, 12-27-340,
 12-27-580, 12-27-820, 12-29-140, 12-29-420, 12-29-430, Article 7 of Chapter
 29, 12-31-460, 12-31-470, 12-31-480, Article 7 of Chapter 31, 12-35-640,
 12-35-1220, 12-35-1270, 12-35-1280, 12-35-1290, 12-35-1300, 12-35-1310,
 12-35-1320, 12-35-1330, 12-35-1340, 12-35-1350, 12-35-1360, 12-35-1370,
 12-35-1380, 12-35-1390, 12-35-1400, 12-35-1410, 12-35-1420, 12-35-1430,
 12-35-1440, 12-35-1460, 12-35-1480, 12-35-1490, 12-35-1500, 12-35-1510,
 12-35-1520, 12-35-1530, Chapter 47, 12-54-20, and 12-54-30, all of Title 12 of
 the 1976 Code and all relating to tax procedures.
   04/03/90  Senate Introduced and read first time SJ-9
   04/03/90  Senate Referred to Committee on Finance SJ-11