H 3405 Session 104 (1981-1982)
H 3405 General Bill, By T.G. Mangum, B.L. Hendricks, S.H. Howard and Kirsh
Similar(S 695)
A Bill to amend Section 12-7-211, Code of Laws of South Carolina, 1976,
relating to income tax and tax table, so as to change the effective date; to
amend Section 12-7-710, as amended, relating to optional standard deduction
for income tax purposes, so as to provide for an optional standard deduction
on a joint return of husband and wife; and to amend Section 12-7-2270, as
amended, relating to the power of the South Carolina Tax Commission to examine
books and other memoranda for income tax purposes, so as to make inapplicable
the requirement of thirty days' written notice to the taxpayer if there is
reasonable evidence that the taxpayer is about to destroy or remove such books
or memoranda or otherwise make them unavailable for inspection.
01/21/82 House Introduced and read first time HJ-297
01/21/82 House Referred to Committee on Ways and Means HJ-298
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