Current Status Introducing Body:Senate Bill Number:414 Ratification Number:379 Act Number:338 Primary Sponsor:Waddell Type of Legislation:GB Subject:Tax cases, administrative proceedings Date Bill Passed both Bodies:Apr 08, 1992 Computer Document Number:JIC/5175.HC Governor's Action:S Date of Governor's Action:May 04, 1992 Introduced Date:Jan 09, 1991 Date of Last Amendment:Mar 25, 1992 Last History Body:------ Last History Date:May 04, 1992 Last History Type:Act No. 338 Scope of Legislation:Statewide All Sponsors:Waddell Type of Legislation:General Bill
Bill Body Date Action Description CMN
---- ------ ------------ ------------------------------ ---
414 ------ May 04, 1992 Act No. 338
414 ------ May 04, 1992 Signed by Governor
414 ------ Apr 28, 1992 Ratified R 379
414 Senate Apr 08, 1992 Concurred in House amendment,
enrolled for ratification
414 House Mar 26, 1992 Read third time, returned to
Senate with amendment
414 House Mar 25, 1992 Amended, read second time
414 House Mar 18, 1992 Committee Report: Favorable 26
with amendment
414 House Jan 16, 1992 Introduced, read first time, 26
referred to Committee
414 Senate Jan 15, 1992 Amended, read third time,
sent to House
414 Senate Jan 30, 1991 Read second time, notice of
general amendments
414 Senate Jan 29, 1991 Committee Report: Favorable 06
414 Senate Jan 09, 1991 Introduced and read first 06
time, referred to Committee
View additional legislative information at the LPITS web site.
(A338, R379, S414)
AN ACT TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, BY ADDING SECTION 12-4-335 SO AS TO DEFINE ADMINISTRATIVE TAX PROCESS, TO PROVIDE WHO MAY LAWFULLY REPRESENT GOVERNMENTAL TAXING ENTITIES AND TAXPAYERS IN THE ADMINISTRATIVE TAX PROCESS, AND TO AUTHORIZE THE SOUTH CAROLINA TAX COMMISSION TO SUSPEND OR DISBAR A REPRESENTATIVE FOUND TO BE INCOMPETENT, DISREPUTABLE, OR WHO FAILS TO COMPLY WITH APPLICABLE DUTIES AND RESTRICTIONS.
Be it enacted by the General Assembly of the State of South Carolina:
Administrative tax process
SECTION 1. Article 1, Chapter 4, Title 12 of the 1976 Code is amended by adding:
"Section 12-4-335. (A) For purposes of this section, the administrative tax process includes all matters connected with presentation to any state or local tax authority or any of their officials or employees relating to a client's rights, privileges, or liabilities under laws, regulations, or rules administered by state or local tax authorities. These presentations include the preparation and filing of necessary documents, correspondence with, and communications to state and local tax authorities, and the representation of a client at conferences, hearings, and meetings.
(B) State and local government tax officials and state and local government employees may represent their offices, agencies, or both, during the administrative tax process.
(C) Taxpayers may be represented during the administrative tax process by the same individuals allowed to represent them in administrative tax proceedings with the Internal Revenue Service pursuant to Sections 10.3(a), (b), and (c); Section 10.7(a)(1) through (4) and (7); and Section 10.7 (b) and (c) of United States Treasury Department Circular No. 230 as revised through March, 1986, unless they have been suspended or disbarred pursuant to subsection (D) of this section.
(D) The commission, after due notice and opportunity for hearing, may suspend or disbar from practice in the administrative tax appeals process, any person authorized by this section to represent any taxpayer shown to be incompetent, disreputable, or who fails or refuses to comply with subsection (E) of this section, or who, with intent to defraud, in any manner wilfully and knowingly deceives, misleads, or threatens any claimant or prospective claimant, by word, circular, letter, or by advertisement. For the purposes of this section, disreputable conduct is defined in Section 10.51 of United States Treasury Department Circular No. 230 as revised through March, 1986.
(E) Representatives of taxpayers must comply with the duties and restrictions contained in Section 10.20 through 10.24 and 10.27 through 10.33 of United States Treasury Department Circular No. 230 as revised through March, 1986.
(F) For the purposes of references in this section to United States Treasury Department Circular No. 230 as revised through March, 1986:
(1) references to the United States or federal are deemed to include references to this State, any of its political subdivisions, or any two or more of them;
(2) references to the Internal Revenue Service, the Department of Treasury, Examination Division, or District Director are deemed to include references to any state or local tax authority;
(3) references to the Director of Practice means the members of the South Carolina Tax Commission."
Time effective
SECTION 2. This act takes effect upon approval by the Governor.
Approved the 4th day of May, 1992.