Journal of the House of Representatives
of the Second Session of the 111th General Assembly
of the State of South Carolina
being the Regular Session Beginning Tuesday, January 9, 1996

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| Printed Page 2050, Apr. 10 | Printed Page 2071, Apr. 10 |
Printed Page 2060 . . . . . Wednesday, April 10, 1996
/(D) The game of bingo must be operated in the county in which the licensed nonprofit organization is located./

Amend further, beginning on page 6, by striking Section 12-21-3990(A)(1) and (3) and inserting:

/(1) Bingo is played by more than one player and a caller who is associated with the house. Each player must pay no more than face value for each card to be played during the course of a game and may purchase the card for a specified number of games. After the player has purchased a card or cards for a specified number of games, the house cannot require or accept an additional payment or consideration by the player in order to complete the specified number of games.

(3) The prize must be awarded to the winner of that game without delay. For multiple winners, the prize must be divided equally among the winners. In the case of a merchandise prize, the cash value of the merchandise may be divided among the winners. Purchase receipts of merchandise awarded as prizes must be made available to players and the department for confirmation of value./

Amend further, page 8, by striking Section 12-21-4000(12) and inserting:

/(12) (a) At least fifty percent of the gross proceeds of the sale of bingo cards taken in by the house during a single session must be returned to the players in the form of prizes. However, with respect to fair licenses, this requirement must be met during the course of the fair.

(b) A bingo operation may take in only two times more in gross proceeds than the prize for that session. Amounts in excess of this limit are subject to a tax, in addition to any other bingo license taxes and fees equal to the amount of the excess. These excess proceeds tax must be remitted to the department on the organization's quarterly bingo report and distributed as provided in Section 12-21-4190. Failure to remit this excess proceeds tax to the department shall result in immediate suspension of both the promoter's license and the organization's license. The department, after a conference with the promoter and organization, may permanently revoke the license of the promoter or the nonprofit organization, or both. If permanently revoked, the promoter, nonprofit organization, or any partner or member of the organization may no longer manage, conduct, or assist in any manner with a bingo operation in this State./

Amend further, beginning on page 8, by striking Section 12-21-4020 and inserting:

/Section 12-21-4020. The following are the classes of bingo licenses:

(1) CLASS AA: An organization operating a bingo game offering prizes with a minimum payout of fifty thousand dollars a session shall

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obtain a Class AA bingo license at a cost of four thousand dollars. The prizes offered at any one session may not exceed two hundred fifty thousand dollars. The holder of a Class AA license may not conduct more than one bingo session a month.

(2) CLASS B: An organization operating a bingo game offering prizes, which do not exceed twelve thousand dollars a session, shall obtain a Class B bingo license at a cost of one thousand dollars. The holder of a Class B license may not conduct more than three bingo sessions a week.

(3) CLASS C: An organization operating a bingo game and offering prizes of twenty dollars or less a game during a single session shall obtain a Class C bingo license at no cost. However, the organization may offer a prize in cash or merchandise of no more than one hundred fifty dollars for six jackpot games a session.

(4) CLASS D: A person, organization, or corporation desiring to conduct a bingo game at a fair as defined in Section 12-21-3920 and who offers prizes for each game of no more than fifty dollars in merchandise shall obtain only a temporary Class D bingo license at a cost of one hundred dollars for not more than ten days or two hundred dollars for more than ten days.

(5) CLASS E: An organization which has a game of bingo and operates exclusively by bona fide members who are residents of this State and who do so on a strictly volunteer basis and whose gross bingo proceeds do not exceed thirty thousand dollars a calendar quarter, and where prizes do not exceed four thousand dollars a session shall obtain a Class E license from the department at a cost of five hundred dollars. If the gross bingo proceeds for any calendar quarter exceed thirty thousand dollars, the person or organization within ten days is required to obtain a Class B license from the department and comply with all requirements of a Class B license. The holder of a Class E license may not conduct more than one bingo session a week./

Amend further, page 9, by striking Section 12-21-4030 and inserting:

/Section 12-21-4030. (A) A promoter or organization may not impose a charge, other than as provided in subsection (B), on a player other than at least the face value of each card sold to play bingo.

(B) (1) A holder of a Class AA license shall impose an entrance fee of eighteen dollars;

(2) A holder of a Class B and Class E license shall impose an entrance fee of five dollars.

(3) A holder of a Class D license may impose a five dollar entrance fee. The entrance fees collected are not required to be remitted as taxes

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and are not included in gross proceeds for purposes of the prize limitations provided in Section 12-21-4000(12)(a)./

Amend further, page 9, by striking Section 12-21-4080(A) and inserting:

/(A) Upon completion of the session, the promoter shall deliver to the representative member of the organization the gross proceeds from the session less the amount paid out as prizes and collected as entrance fees./

Amend further, page 11, by striking Section 12-21-4090(J) and inserting:

/(J) A licensed organization that has stopped conducting bingo and has unexpended bingo funds shall disburse those funds to a charitable purpose of other purposes for which the organization was established within one year after the date it ceases to conduct bingo. However, unexpended funds to be used for a building fund may be retained for this purpose. The organization shall file a report with the department showing the establishment of a building fund, the amount of money from the special account to be retained for that purpose, and other information the department may consider necessary. If the organization is identified as a fictitious charity after originally licensed, any payments due the charity revert to the general fund./

Amend further, beginning on page 11, by striking Section 12-21-4100(A) and inserting:

/(A) Each licensed nonprofit organization conducting bingo games shall submit quarterly to the department on the last day of the month following the close of the calendar quarter a report under oath containing the following information:

(1) the amount of the gross proceeds derived from the games;

(2) each item of expense incurred or paid;

(3) each item of an expenditure made or to be made, with a detailed description of the merchandise purchased or the services rendered;

(4) the net proceeds derived from the games;

(5) the use to which the proceeds have been or are to be applied;

(6) a list of prizes offered and given, with their respective values;

(7) excess proceeds as provided in Section 12-21-4000(12)(b);

(8) number of players at each session;

(9) other information considered necessary by the department./

Amend further, page 12, by striking Section 12-21-4140 and inserting:

/Section 12-21-4140. A penalty of up to five thousand dollars and revocation of the license at the discretion of the department may be imposed for a violation of this article. Each violation and each day in violation of a provision of this article constitutes a separate offense./

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Amend further, page 13, by striking Section 12-21-4190 and inserting:

/Section 12-21-4190. The department shall charge and retain sixteen and one-half cents for each dollar of face value for each bingo card sold except sales to Class C licensees pursuant to this article. The revenue retained must be distributed as follows:

(1) twenty-six percent of the revenue must be distributed to the sponsoring charity for which the bingo cards were purchased. The department shall make the distribution to the sponsoring charity by the last day of the next month following the month the revenue was collected. Distributions under this subsection must be reduced by any delinquent debts as defined in the Setoff Debt Collection Act;

(2) seventy-four percent pursuant to Section 12-21-4200./

Amend further, beginning on page 13, by striking Section 12-21-4200 and inserting:

/Section 12-21-4200. The first nine hundred forty eight thousand dollars of the total revenues derived from the provisions of this article which is collected from bingo within this State must be deposited monthly in twelve equal amounts into an account in the Office of the State Treasurer and called "Division On Aging Senior Citizen Centers Permanent Improvement Fund". All interest earned on monies in the Division on Aging Senior Citizen Centers Permanent Improvement Fund must be credited to this fund. Of the remaining revenue:

(1) Seven and five one-hundredths percent of the annual revenue derived from the provisions of Section 12-21-4190(2) must be deposited with the State Treasurer to be credited to the account of the Division on Aging, Office of the Governor. This amount must be allocated to each county for distribution in home community services for the elderly as follows:

(a) One-half of the funds must be divided equally among the forty-six counties.

(b) The remaining one-half must be divided based on the percentage of the county's population age sixty and above in relation to the total state population using the latest report of the United States Bureau of the Census.

The aging service providers receiving these funds must be agencies recognized by the Division on Aging of the Office of the Governor and the area agencies on aging.

(2) Twenty and eight-tenths percent of the annual revenue derived from the provisions of Section 12-21-4190(2) must be deposited by the State Treasurer in a separate fund for the Department of Parks, Recreation and Tourism entitled the Parks and Recreation Development Fund.

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Interest earned by this fund must be added to it and credited to its various accounts in the same proportion that the annual allocation to each account bears to the total annual distribution to the fund. Unexpended amounts in the various fund accounts must be carried forward to succeeding fiscal years except as provided in Section 51-23-30. Fund proceeds must be distributed as provided in Chapter 23 of Title 51.

(3) Seventy-two and fifteen one-hundredths percent of the annual revenue derived from the provisions of Section 12-21-4190(2) must be deposited with the State Treasurer and credited to the general fund./

Amend further, page 14, by striking Section 12-21-4210 and inserting:

/Section 12-21-4210. Bingo cards may not be sold or transferred between licensed organizations, between distributors, or between manufacturers. All unused bingo cards may be returned to the department for refund and destruction. The department is required to refund only the amount retained by the department previously based on the face value of each card and does not include the manufacturer's price or transportation charges to the consignee at destination and such additional charges./

Amend further, page 15, by striking Section 12-21-4270 and inserting:

/Section 12-21-4270. Each licensed nonprofit organization or promoter, in the name of a licensed organization, may obtain bingo cards approved by the department by making application and remitting sixteen and one-half percent of the total face value of the cards to be purchased. Payment to the State for the issuance of bingo cards must be made by certified check within fifteen days of receipt of the application. Upon receipt of the application, the department shall notify a licensed distributor, who has purchased bingo cards from a licensed manufacturer that the licensed distributor may release the face value of the bingo cards requested to the licensed organization or promoter. However, no additional bingo cards must be released until payment is received for the prior application of bingo cards. The department is required to set forth procedures to ensure that there is a crosscheck between manufacturers, distributors, and licensed nonprofit organizations or promoters. A quarterly return is required by each manufacturer, distributor, and licensed nonprofit organization or promoter on or before the last day of the month following the close of the calendar quarter outlining those items the department determines necessary to verify the sale and distribution of bingo cards. The sale of bingo cards and entrance fees provided by Section 12-21-4030 are not subject to the admissions tax provided by Section 12-21-2420./

Amend further, by striking SECTIONS 3 and 4 in their entirety./

Amend title to conform.

Printed Page 2065 . . . . . Wednesday, April 10, 1996
Rep. CARNELL explained the amendment.

POINT OF ORDER

Rep. RICHARDSON made the Point of Order that the Bill was improperly before the House for consideration since printed copies of the Bill have not been upon the desks of the members for one day.

The SPEAKER sustained the Point of Order.

H. 4825--POINT OF ORDER

The following Bill was taken up.

H. 4825 -- Rep. Boan: A BILL TO AMEND SECTION 12-28-310, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE TAX ON GASOLINE AND DIESEL FUEL, SO AS TO PROVIDE THAT THE LICENSE TAX IMPOSED BY THIS SECTION IS IN LIEU OF ALL SALES, USE, OR OTHER EXCISE TAX WHICH MAY OTHERWISE BE IMPOSED BY ANY MUNICIPALITY, COUNTY, OR OTHER LOCAL POLITICAL SUBDIVISION; TO AMEND SECTION 12-28-720, RELATING TO THE TAX ON MOTOR FUELS AND PERFECTION OF THE EXEMPTION FOR IMPORTS, SO AS TO PROVIDE THE EXEMPTION FOR EXPORTS, RATHER THAN IMPORTS; TO AMEND SECTION 12-28-740, RELATING TO THE TAX ON MOTOR FUELS AND PERFECTION OF THE EXEMPTION FOR THE FEDERAL GOVERNMENT AND STATE-OWNED BUSES AND VEHICLES USED IN AN EDUCATIONAL PROGRAM, SO AS TO CHANGE A STATUTORY REFERENCE REGARDING A VENDOR'S MAKING APPLICATION FOR A PERMIT PROVIDED FOR BY THIS SECTION; TO AMEND SECTION 12-28-795, RELATING TO THE TAX ON MOTOR FUELS AND INTEREST ON REFUND CLAIMS NOT ISSUED WITHIN THIRTY DAYS OF FILING, SO AS TO DELETE THE EXISTING PROVISIONS OF THIS SECTION AND PROVIDE THAT INTEREST ON A CLAIM FOR A REFUND MUST BE PAID AT THE RATE AND IN THE MANNER PROVIDED FOR IN SECTION 12-54-25; TO AMEND SECTION 12-28-905, RELATING TO THE TIME FOR PAYMENT OF THE MOTOR FUEL TAX ON GALLONS OF MOTOR FUEL IMPORTED FROM ANOTHER STATE, SO AS TO CHANGE CERTAIN STATUTORY REFERENCES WITHIN THIS SECTION; TO AMEND SECTION 12-28-915, RELATING TO THE TAX ON MOTOR FUELS, THE TAX COLLECTED AND REMITTED BY THE SUPPLIER, DUE DATE, AND LATE TAXES, SO AS TO PROVIDE THAT A SUPPLIER

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SHALL "GIVE NOTIFICATION OF", RATHER THAN "REMIT", LATE TAXES REMITTED TO THE SUPPLIER BY AN ELIGIBLE PURCHASER; TO AMEND SECTION 12-28-925, RELATING TO THE COLLECTION OF MOTOR FUEL TAX FROM A PURCHASER AND THE ELECTION TO DEFER THE TAX PAYMENT, SO AS TO DELETE CERTAIN PROVISIONS, AND TO PROVIDE THAT FAILURE OF A SUPPLIER OR BONDED IMPORTER TO COMPLY WITH THE REQUIREMENTS OF THIS SECTION MAY RESULT IN SUSPENSION OR REVOCATION OF LICENSE; TO AMEND SECTION 12-28-935, RELATING TO RECISION OF A PURCHASER'S ELIGIBILITY AND ELECTION TO DEFER PAYMENT OF THE TAX ON MOTOR FUELS, SO AS TO CHANGE A STATUTORY REFERENCE WITHIN THE CODE SECTION; TO AMEND SECTION 12-28-940, RELATING TO COMPUTING THE AMOUNT OF THE MOTOR FUEL TAX DUE, SO AS TO CHANGE A STATUTORY REFERENCE WITHIN THIS SECTION, AND TO SUBSTITUTE "CREDIT" FOR "DEDUCTION" IN ONE INSTANCE; TO AMEND SECTION 12-28-970, RELATING TO THE IMPOSITION OF A BACKUP TAX EQUAL TO THE TAX IMPOSED BY SECTION 12-28-310, SO AS TO PROVIDE FOR AN EXEMPTION FROM THE BACKUP TAX UPON THE DELIVERY IN THIS STATE INTO THE FUEL SUPPLY TANK OF A HIGHWAY VEHICLE OF "ALTERNATIVE FUELS"; TO AMEND SECTION 12-28-1130, RELATING TO THE TAX ON MOTOR FUELS AND THE TANK WAGON OPERATOR-IMPORTER LICENSE AND FEE, SO AS TO PROVIDE THAT "OPERATORS OF TANK WAGONS DELIVERING PRODUCTS", RATHER THAN "OPERATORS OF TANK WAGON DELIVERY PRODUCT", INTO THIS STATE MORE THAN TWENTY-FIVE MILES FROM THE BORDER SHALL APPLY FOR AN IMPORTER'S LICENSE UNDER SECTION 12-28-1125; TO AMEND SECTION 12-28-1135, RELATING TO THE FUEL VENDOR LICENSE AND FEE, SO AS TO, AMONG OTHER THINGS, SUBSTITUTE "TRANSPORTER" FOR "CARRIER" IN ONE INSTANCE AND CHANGE A STATUTORY REFERENCE; TO AMEND THE 1976 CODE BY ADDING SECTION 12-28-1139 SO AS TO REQUIRE EACH PERSON LIABLE FOR THE TAX IMPOSED BY SECTIONS 12-28-970 AND 12-28-990(C) WHO IS NOT LICENSED UNDER SECTIONS 12-28-1100 THROUGH 12-28-1135 TO OBTAIN A MISCELLANEOUS FUEL TAX LICENSE, AND TO PROVIDE THAT THERE IS NO REGISTRATION FEE FOR THIS LICENSE; TO AMEND SECTION 12-28-1150, RELATING TO THE TAX ON
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MOTOR FUELS, FINGERPRINTING, AND EXEMPTIONS, SO AS TO CHANGE A REFERENCE TO THE TITLE OF AN AGENCY HEAD; TO AMEND SECTION 12-28-1155, RELATING TO THE REQUIREMENT THAT AN APPLICATION FOR A LICENSE UNDER CHAPTER 28, TITLE 12, MUST BE FILED WITH A SURETY BOND OR CASH DEPOSIT, SO AS TO ADD LANGUAGE TO A PROVISION OF THIS SECTION TO THE EFFECT THAT FUEL VENDORS DEFINED IN SECTION 12-28-1135, OTHER THAN PERSONS REQUIRED TO BE LICENSED UNDER PROVISIONS OTHER THAN IN THOSE SECTIONS, AND MISCELLANEOUS FUEL TAX LICENSEES DEFINED IN SECTION 12-28-1139, ARE EXEMPT FROM THE BONDING REQUIREMENTS; TO AMEND SECTION 12-28-1180, RELATING TO THE TAX ON MOTOR FUELS, NOTICE OF PROPOSED DENIAL OF APPLICATION FOR A LICENSE NOTICE OF SUSPENSION OR REVOCATION OF LICENSE, AND CERTAIN HEARINGS, SO AS TO PROVIDE FOR THE SUSPENSION OR REVOCATION OF A LICENSE FOR FAILURE TO COMPLY WITH CHAPTER 28, TITLE 12, AFTER AT LEAST THIRTY DAYS' NOTICE, RATHER THAN TEN DAYS' NOTICE, TO THE LICENSEE AND A HEARING, IF REQUESTED, PURSUANT TO THE ADMINISTRATIVE PROCEDURES ACT; TO AMEND SECTION 12-28-1300, RELATING TO THE TAX ON MOTOR FUELS, VERIFIED STATEMENT BY A SUPPLIER, AND REPORTING OF INFORMATION, SO AS TO PROVIDE THAT THE REPORTS REQUIRED BY ARTICLE 13 OF CHAPTER 28, TITLE 12, RATHER THAN BY SECTION 12-28-1300, MUST BE FILED WITH RESPECT TO INFORMATION FOR THE PRECEDING CALENDAR MONTH "ON OR BEFORE", RATHER THAN "BEFORE", THE TWENTY-SECOND DAY OF THE CURRENT MONTH, AND TO CHANGE A STATUTORY REFERENCE WITHIN THIS SECTION; TO AMEND SECTION 12-28-1320, RELATING TO THE TAX ON MOTOR FUELS AND THE REQUIREMENT THAT A LICENSED TANK IMPORTER MUST FILE A MONTHLY VERIFIED SWORN STATEMENT OF OPERATIONS, SO AS TO REFER TO AND IMPOSE THE REQUIREMENT OF THIS SECTION UPON, A "LICENSED TANK WAGON OPERATOR IMPORTER", RATHER THAN A "LICENSED TANK IMPORTER"; TO AMEND SECTION 12-28-1390, RELATING TO THE TAX ON MOTOR FUELS AND A FUEL VENDOR'S REPORTS, SO AS TO PROVIDE, AMONG OTHER THINGS, THAT THE FUEL VENDOR'S ANNUAL REPORT MUST BE FILED BEFORE FEBRUARY TWENTY-EIGHTH, RATHER THAN
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"BEFORE JANUARY TWENTY-FIRST", ANNUALLY FOR THE PRECEDING CALENDAR YEAR; TO AMEND THE 1976 CODE BY ADDING SECTION 12-28-1395 SO AS TO PROVIDE THAT A PERSON LICENSED AS A MISCELLANEOUS FUEL TAX LICENSEE IN SOUTH CAROLINA SHALL FILE MONTHLY A SWORN STATEMENT ON PRESCRIBED FORMS AND FURNISH ANY INFORMATION CONSIDERED NECESSARY BY THE ADMINISTERING AGENCY FOR THE ENFORCEMENT OF CHAPTER 28, TITLE 12; TO AMEND SECTION 12-28-1505, RELATING TO THE TAX ON MOTOR FUELS AND REQUIREMENTS RELATING TO SHIPPING DOCUMENTS, SO AS TO DELETE A CERTAIN REFERENCE TO "THE SECRETARY OF STATE" AND SUBSTITUTE "THE DEPARTMENT OF REVENUE AND TAXATION OR ITS AGENT"; TO AMEND SECTION 12-28-2110, RELATING TO SPECIALIZED COMPENSATING FUEL TAXES AND THE FUEL REPLACEMENT TAX, SO AS TO, AMONG OTHER THINGS, DELETE CERTAIN LANGUAGE AND PROVISIONS, AND TO REQUIRE THE COLLECTION OF THE TAX IMPOSED BY CHAPTER 28, TITLE 12; TO AMEND SECTION 12-28-2360, RELATING TO THE TAX ON MOTOR FUELS AND REFUND OF THE INSPECTION FEE ON PETROLEUM PRODUCTS, SO AS TO PROVIDE FOR PROOF OF CLAIM BEING SUBMITTED WITHIN THE TIME PERIOD PROVIDED FOR IN SECTION 12-54-85, RATHER THAN WITHIN SIX MONTHS FROM THE DATE SHOWN ON THE DELIVERY MANIFEST; TO AMEND SECTION 12-28-2380, RELATING TO THE TAX ON MOTOR VEHICLES, THE PROVISION THAT MOTOR FUELS USED IN THE OPERATION OF A MOTOR VEHICLE ARE TAXABLE, AND THE EXEMPTION FOR THE SELLER-USER OF LIQUEFIED PETROLEUM GAS, SO AS TO PROVIDE THAT ALL MOTOR FUELS PLACED INTO MOTOR VEHICLES FOR USE IN THEIR OPERATION OR FOR THE OPERATION OF THEIR PARTS OR ATTACHMENTS ARE SUBJECT TO THE "FEES", RATHER THAN THE "TAX", PROVIDED FOR IN ARTICLE 23 OF CHAPTER 28, TITLE 12, RATHER THAN "PROVIDED FOR IN CHAPTER 28, TITLE 12"; TO AMEND SECTION 12-28-2520, RELATING TO THE TAX ON MOTOR FUELS, REPORTS AND BOND REQUIREMENTS, AND OIL COMPANY BOND EXEMPTION BASED ON STATEMENT OF ASSETS AND LIABILITIES, SO AS TO PROVIDE THAT "A MOTOR FUEL LICENSEE", RATHER THAN "AN OIL COMPANY", MAY FURNISH A STATEMENT OF ASSETS AND LIABILITIES AND THAT IF IN
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THE JUDGMENT OF THE ADMINISTERING AGENCY, THE PROPERTY OWNED BY THE "MOTOR FUEL LICENSEE", RATHER THAN "THE OIL COMPANY", IS SUFFICIENT TO PROTECT THE STATE IN THE PAYMENT OF ALL "MOTOR FUEL TAXES", RATHER THAN "GASOLINE TAXES", DUE, A BOND IS NOT REQUIRED; AND TO REPEAL SECTION 12-28-2510, RELATING TO THE TAX ON MOTOR FUELS AND THE ANNUAL REPORTING REQUIREMENT OF GALLONS SOLD THROUGH RETAIL OUTLETS.

POINT OF ORDER

Rep. CARNELL made the Point of Order that the Bill was improperly before the House for consideration since printed copies of the Bill have not been upon the desks of the members for one day.

The SPEAKER sustained the Point of Order.

H. 4833--AMENDED AND ORDERED TO THIRD READING

The following Bill was taken up.

H. 4833 -- Reps. Robinson, Herdklotz, Waldrop, Fulmer, Trotter, Sandifer, Marchbanks, Rice, Haskins and Harrell: A BILL TO AMEND SECTION 12-28-795, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO INTEREST DUE ON GASOLINE TAX REFUNDS, SO AS TO CORRECT THE REFERENCE TO THE PROVISIONS ON INTEREST ON TAX OVERPAYMENTS AND UNDERPAYMENTS; TO AMEND SECTION 12-28-2360, RELATING TO REFUNDS OF GASOLINE TAX INSPECTION FEES, SO AS TO EXTEND THE GENERAL LIMITATIONS ON THE ASSESSMENT OF STATE TAXES TO CLAIMS FOR REFUNDS; TO AMEND SECTION 12-37-2680, AS AMENDED, RELATING TO VALUATION OF MOTOR VEHICLES FOR PURPOSES OF PROPERTY TAXES, SO AS TO DELETE AN OBSOLETE REFERENCE WITH RESPECT TO THE AUDITOR'S DUTIES; TO AMEND SECTION 12-43-300, AS AMENDED, RELATING TO APPEALS OF VALUATION FOR PURPOSES OF THE PROPERTY, SO AS TO DELETE REDUNDANT PROVISIONS AND CORRECT A REFERENCE; TO AMEND SECTION 12-54-25, RELATING TO INTEREST ON TAX UNDERPAYMENTS AND OVERPAYMENTS, SO AS TO ALLOW THE DEPARTMENT OF REVENUE AND TAXATION TO INCREASE FROM FIFTEEN TO THIRTY DAYS THE TIME FOR WHICH INTEREST MAY BE WAIVED FOR ADMINISTRATIVE CONVENIENCE; TO AMEND

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SECTION 12-54-85, RELATING TO LIMITATIONS ON TAX ASSESSMENTS AND COLLECTIONS, SO AS TO PROVIDE THE DATES WHEN CERTAIN TAXES ARE CONSIDERED TO HAVE BEEN PAID OR RETURNS FILED; TO AMEND SECTION 12-60-30, RELATING TO DEFINITIONS FOR PURPOSES OF THE TAX APPEALS, SO AS TO REVISE DEFINITIONS; TO AMEND SECTION 12-60-40, RELATING TO WAIVER OF TIME LIMITATIONS FOR PURPOSES OF TAX APPEALS, SO AS TO ALLOW THE DEPARTMENT TO EXTEND ANY TIME LIMITATIONS; TO AMEND SECTION 12-60-50, RELATING TO THE PROVISIONS APPLICABLE WHEN TIME PERIODS EXPIRE ON WEEKENDS OR LEGAL HOLIDAYS, SO AS TO CLARIFY THAT THESE PROVISIONS APPLY TO ALL TAXES; TO AMEND SECTION 12-60-410, RELATING TO LIMITATIONS ON ASSESSMENTS FOR A TAX PERIOD FOR WHICH A FINAL ADMINISTRATIVE OR JUDICIAL ORDER HAS BEEN ISSUED, SO AS TO EXEMPT FROM THESE AN ORDER ABATING A JEOPARDY ASSESSMENT OR ASSESSMENT ARISING FROM ADDITIONAL INTERNAL REVENUE SERVICE ASSESSMENTS; TO AMEND SECTION 12-60-440, RELATING TO DEFICIENCY ASSESSMENT RESTRICTIONS, SO AS TO PROVIDE ADDITIONAL EXEMPTIONS FROM THESE RESTRICTIONS; TO AMEND SECTION 12-60-920, RELATING TO JEOPARDY ASSESSMENTS, SO AS TO PROVIDE FURTHER FOR ASSESSMENTS AND APPEALS IN THESE CASES; TO AMEND SECTION 12-60-1350, RELATING TO THE EXCLUSIONS OF APPEALS UNDER THE SOUTH CAROLINA REVENUE PROCEDURES ACT, SO AS TO EXTEND THESE EXCLUSIONS TO LICENSES SUSPENDED OR REVOKED BY THE CHILD SUPPORT ENFORCEMENT DIVISION OF THE STATE DEPARTMENT OF SOCIAL SERVICES AND TO PROVIDE FOR APPEALS OF THESE MATTERS TO BE HANDLED BY THE STATE DEPARTMENT OF SOCIAL SERVICES; TO AMEND SECTION 12-60-2130, RELATING TO PROPERTY TAX ASSESSMENT APPEALS OF PROPERTY VALUED BY THE DEPARTMENT OF REVENUE AND TAXATION, SO AS TO DELETE THE AUTHORITY OF A COUNTY ASSESSOR TO APPEAL A DEPARTMENTAL DETERMINATION; TO AMEND SECTION 12-60-2150, RELATING TO CLAIMS FOR REFUND BASED ON PROPERTY TAX EXEMPTIONS, SO AS TO CHANGE A REFERENCE FROM PROTEST TO CLAIM FOR REFUND; AND TO REPEAL SECTIONS 12-4-760, 12-47-75, AND 12-54-60, RELATING RESPECTIVELY TO APPEALS TO THE TAX BOARD OF REVIEW,
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THE PROPER CREDITING OF TAXES ERRONEOUSLY CREDITED, AND AUTHORITY OF THE DEPARTMENT OF REVENUE AND TAXATION TO ESTIMATE TAXES DUE WHEN A REQUIRED REPORT OR RETURN IS NOT FILED.

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