Current Status Introducing Body:House Bill Number:3043 Ratification Number:30 Act Number:10 Primary Sponsor:Harvin Type of Legislation:GB Subject:Income tax return preparer, identification number Date Bill Passed both Bodies:Mar 12, 1991 Computer Document Number:3043 Governor's Action:S Date of Governor's Action:Mar 22, 1991 Introduced Date:Jan 08, 1991 Date of Last Amendment:Feb 12, 1991 Last History Body:------ Last History Date:Mar 22, 1991 Last History Type:Act No. 10 Scope of Legislation:Statewide All Sponsors:Harvin Type of Legislation:General Bill
Bill Body Date Action Description CMN
---- ------ ------------ ------------------------------ ---
3043 ------ Mar 22, 1991 Act No. 10
3043 ------ Mar 22, 1991 Signed by Governor
3043 ------ Mar 19, 1991 Ratified R 30
3043 Senate Mar 12, 1991 Read third time, enrolled for
ratification
3043 Senate Mar 07, 1991 Read second time
3043 Senate Mar 06, 1991 Committee Report: Favorable 06
3043 Senate Feb 14, 1991 Introduced, read first time, 06
referred to Committee
3043 House Feb 13, 1991 Read third time, sent to
Senate
3043 House Feb 12, 1991 Amended, read second time
3043 House Feb 06, 1991 Committee Report: Favorable 30
with amendment
3043 House Jan 08, 1991 Introduced and read first 30
time, referred to Committee
3043 House Dec 12, 1990 Prefiled, referred to 30
Committee
View additional legislative information at the LPITS web site.
(A10, R30, H3043)
AN ACT TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, BY ADDING SECTION 12-7-1710 SO AS TO REQUIRE AN INCOME TAX RETURN PREPARER TO INCLUDE HIS FEDERAL TAXPAYER IDENTIFICATION NUMBER ON STATE INCOME TAX RETURNS AND CLAIMS FOR REFUND PREPARED BY HIM AND TO AUTHORIZE THE TAX COMMISSION TO IMPOSE A PENALTY NOT TO EXCEED TWO HUNDRED DOLLARS FOR NONCOMPLIANCE AND ALLOW THE COMMISSION TO WAIVE THE PENALTY IF THE PREPARER SUBMITS THE REQUIRED INFORMATION.
Be it enacted by the General Assembly of the State of South Carolina:
Tax preparers
SECTION 1. Article 13, Chapter 7, Title 12 of the 1976 Code is amended by adding:
"Section 12-7-1710. A person who is an income tax return preparer as defined in Section 7701(a)(36) of the Internal Revenue Code of 1986 and who performs the same service with respect to South Carolina income tax returns or claims for refund shall include with his signature on the South Carolina return or claim for refund his taxpayer identification number as prescribed by Section 6109 of the Internal Revenue Code of 1986 and applicable regulations.
The commission may impose a penalty in an amount not to exceed two hundred dollars for each failure to comply with the provisions of this section. The commission may waive the penalty if the tax preparer submits the required information."
Time effective
SECTION 2. Upon approval by the Governor, this act is effective for returns filed for taxable years beginning after 1990.
Approved the 22nd day of March, 1991.