H 3419 General Bill, By T.G. Mangum, B.L. Hendricks, S.H. Howard and Kirsh

Similar(S 684)
 A Bill to amend Section 12-9-380, as amended, and Sections 12-7-1980,
 12-7-2000, 12-7-2210, 12-7-2310, 12-7-2720, 12-7-2740, 12-9-830, 12-15-1310,
 12-21-3120, 12-21-3130, 12-23-70, 12-27-340, 12-27-550, 12-29-620, 12-31-610,
 12-33-480, 12-35-1220, 12-35-1340, 12-35-1350, 12-35-1390, 12-35-1410,
 12-47-60, Code of Laws of South Carolina, 1976, and Act 576 of 1976, relating
 to the administration by the South Carolina Tax Commission of interest on all
 taxes, so as to correct printer's errors, change provisions relating to
 credits or refunds for overpayment of taxes by withholding agents, impose
 interest on penalties, increase the rate of interest on additional taxes,
 delinquent returns and refunds from one-half of one percent to one percent and
 increase the rate of interest for wilful or fraudulent failure to make returns
 or pay taxes from one percent to one and one-half percent; and to amend the
 Code by adding Sections 12-21-3140 and 12-37-2170 so as to provide for
 interest of one percent per month on stamp and business license taxes not paid
 according to law and to impose penalties and interest for violating tax
 requirements by private car line companies; and to repeal a portion of Section
 10 of Part II of Act 709 of 1976 relating to tax penalties on private car line
 companies.
   01/21/82  House  Introduced and read first time HJ-301
   01/21/82  House  Referred to Committee on Ways and Means HJ-301