Current Status Introducing Body:Senate Bill Number:956 Primary Sponsor:Passailaigue Committee Number:06 Type of Legislation:JR Subject:Income tax refunds Residing Body:Senate Current Committee:Finance Computer Document Number:956 Introduced Date:19940111 Last History Body:Senate Last History Date:19940111 Last History Type:Introduced, read first time, referred to Committee Scope of Legislation:Statewide All Sponsors:Passailaigue Rose McConnell Ford Washington Greg Smith Richter Leventis Mescher Jackson Lander Reese O'Dell Rankin Mitchell Elliott Glover McGill Patterson Giese Courson Holland Setzler Type of Legislation:Joint Resolution
Bill Body Date Action Description CMN Leg Involved
____ ______ ____________ ______________________________ ___ ____________
956 Senate 19940111 Introduced, read first time, 06
referred to Committee
956 Senate 19931220 Prefiled, referred to 06
Committee
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TO PROVIDE A THIRTY-DAY TIME PERIOD FOR TAXPAYERS AFFECTED BY THE SETTLEMENT OF BASS VS. THE STATE OF SOUTH CAROLINA AND PERRI VS. THE STATE OF SOUTH CAROLINA TO FILE, WITH THE DEPARTMENT OF REVENUE AND TAXATION, IN ORDER TO RECEIVE AN INCOME TAX REFUND UNDER THE SAME TERMS AND CONDITIONS AS THOSE TAXPAYERS WHO ARE PARTIES OR WHO ARE MEMBERS OF THE CLASS REPRESENTED IN THESE LAWSUITS.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Within ten days of the Governor's approval of legislation to implement a settlement of Bass vs. State of South Carolina and Perri vs. State of South Carolina, the Department of Revenue and Taxation (department) shall cause the publication of a notice in newspapers of general circulation in each county of the State. This notice shall inform the taxpayers that retirees who receive a pension from the federal government, including retirees of the armed forces of the United States, who retired prior to 1989, or heirs or former spouses of such retirees, may be entitled to a refund of state income taxes paid from 1985 through 1988, plus interest.
The notice must inform taxpayers that to qualify for a refund each affected taxpayer must contact the department within the specified time period and provide the department with information it deems appropriate to begin the process to determine eligibility. The "specified time period" shall begin on the eleventh day and shall end on the fortieth day from the date that the legislation approving the settlement is signed by the Governor. If the taxpayer has previously perfected an appeal or filed a request seeking a refund which was accepted by the department, the individual is not required to make a new filing.
In lieu of a legal notice in the classified portion of the newspaper, the department may fulfill the notice obligation required by this resolution if the newspaper publishes the notice in the area reserved for announcements relating to public meetings or in another section of prominence in the publication where a member of the public may reasonably expect to see notices of this type. In addition to newspaper publication, the department should also mail written notification, as specified in this resolution, to each county veterans affairs officer.
SECTION 2. A taxpayer who notifies the department, within the specified period of time established by this Act, that he or she is eligible for an income tax refund, or who is a former spouse, an heir, or personal representative of a taxpayer who would have been eligible for such refund provided in this resolution, shall be eligible for a refund under the terms and conditions of the settlement agreement as if that person had been a party or member of the class to which that settlement is applicable.
SECTION 3. This act takes effect upon approval by the Governor.