Journal of the Senate
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 2680, May 14 | Printed Page 2700, May 14 |
Printed Page 2693 . . . . . Tuesday, May 14, 1996
On motion of Senator LEATHERMAN, the Bill was carried over.

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 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

Printed Page 2694 . . . . . Tuesday, May 14, 1996
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, 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.

On motion of Senator LEATHERMAN, the Bill was carried over.

Printed Page 2695 . . . . . Tuesday, May 14, 1996
H. 4834 -- Reps. Robinson, Herdklotz, Waldrop, Sandifer, Fulmer, Trotter, Marchbanks, Rice, Haskins and Harrell: A BILL TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, BY ADDING SECTION 12-2-75 SO AS TO PROVIDE FOR THE METHOD OF SIGNING INCOME TAX RETURNS; TO AMEND SECTION 12-4-310, AS AMENDED, RELATING TO DUTIES OF THE DEPARTMENT OF REVENUE AND TAXATION, SO AS TO REVISE A REFERENCE TO THE BOND REQUIREMENT FOR DEPARTMENTAL OFFICERS AND EMPLOYEES; TO AMEND SECTION 12-6-50, AS AMENDED, RELATING TO SECTIONS OF THE INTERNAL REVENUE CODE OF 1986 NOT ADOPTED IN THE DETERMINATION OF SOUTH CAROLINA TAXABLE INCOME, SO AS TO DELETE THE EXCLUSION OF PROVISIONS RELATING TO AN INNOCENT SPOUSE; TO AMEND SECTION 12-31-60, RELATING TO PENALTIES PROVIDED UNDER THE INTERNATIONAL FUEL TAX AGREEMENT, SO AS TO MAKE THESE PENALTIES APPLY IN LIEU OF OTHER PENALTIES AND INTEREST OTHERWISE REQUIRED; TO AMEND SECTIONS 12-36-110, AS AMENDED, 12-36-120, AS AMENDED, 12-36-1710, AS AMENDED, 12-36-2110, AS AMENDED, AND 12-36-2120, AS AMENDED, RELATING TO THE SOUTH CAROLINA SALES AND USE TAX ACT, SO AS TO REVISE THE DEFINITIONS OF "RETAIL SALE" AND "WHOLESALE SALE", CLARIFY A REFERENCE IN AN EXEMPTION UNDER THE CASUAL EXCISE TAX, REQUIRE LEASES TO BE IN WRITING FOR PURPOSES OF OBTAINING THE THREE HUNDRED DOLLARS MAXIMUM SALES TAX ON CERTAIN ITEMS, CLARIFY THE SALES TAX EXEMPTION FOR SUPPLIES REQUIRED BY DIABETICS, AND TO EXEMPT GOODS PROVIDED TO THE FEDERAL GOVERNMENT WHEN CERTAIN CONDITIONS ARE MET; TO AMEND SECTION 12-39-260, RELATING TO THE DUTIES OF THE COUNTY AUDITOR, SO AS TO AUTHORIZE THE DEPARTMENT OF REVENUE AND TAXATION TO APPROVE OTHER MEANS OF ACCOUNTING FOR AND REPORTING OF REAL ESTATE SALES; TO AMEND SECTION 12-54-35, RELATING TO THE INNOCENT SPOUSE RULE, SO AS TO PROVIDE THOSE INSTANCES WHEN THE RULE DOES NOT APPLY; TO AMEND SECTION 12-54-50, AS AMENDED, RELATING TO THE PENALTY ON A RETURNED CHECK FOR TAXES, SO AS TO EXTEND THE PENALTY TO ELECTRONIC PAYMENTS AND CLARIFY THIS PENALTY AS AN ADDITION TO ALL OTHER PENALTIES; TO AMEND SECTION 12-54-90, AS
Printed Page 2696 . . . . . Tuesday, May 14, 1996
AMENDED, RELATING TO THE AUTHORITY OF THE DEPARTMENT TO REVOKE LICENSES ISSUED TAXPAYERS FOR VIOLATIONS OR OMISSIONS, SO AS TO PROVIDE NOTICE BY FIRST CLASS RATHER THAN CERTIFIED MAIL; TO AMEND SECTION 12-54-210, AS AMENDED, RELATING TO THE REQUIREMENT TO MAINTAIN RECORDS FOR TAX PURPOSES, SO AS TO EXTEND THE REQUIREMENT TO LICENSES, FEES, AND SURCHARGES AND TO PROVIDE THE CIRCUMSTANCES UNDER WHICH MICROFILM RECORDS ARE ADEQUATE; TO AMEND SECTION 12-54-227, AS AMENDED, RELATING TO THE AUTHORITY OF THE DEPARTMENT TO CONTRACT WITH PRIVATE PARTIES TO COLLECT TAXES, SO AS TO ALLOW THE NOTICE TO TAXPAYERS TO BE MADE BY FIRST CLASS RATHER THAN CERTIFIED OR REGISTERED MAIL; AND TO REPEAL SECTION 12-6-5040, RELATING TO THE AUTHORITY OF THE DEPARTMENT TO REQUIRE COPIES OF FEDERAL TAX RETURNS.

On motion of Senator LEATHERMAN, the Bill was carried over.

H. 4994 -- Rep. Delleney: A CONCURRENT RESOLUTION TO FIX 12:00 NOON ON WEDNESDAY, MAY 29, 1996, AS THE TIME FOR ELECTING A SUCCESSOR TO A CERTAIN JUDGE OF THE CIRCUIT COURT AT LARGE, SEAT 1, WHOSE TERM EXPIRES JUNE 30, 1997; TO ELECT A SUCCESSOR TO A CERTAIN JUDGE OF THE NINTH JUDICIAL CIRCUIT, WHOSE TERM EXPIRES JUNE 30, 2000; AND TO ELECT A SUCCESSOR TO A CERTAIN JUDGE OF THE FAMILY COURT, 13TH CIRCUIT, SEAT 1, WHOSE TERM EXPIRES JUNE 30, 2001.

On motion of Senator MOORE, the Resolution was carried over.

THE CALL OF THE UNCONTESTED CALENDAR HAVING BEEN COMPLETED, THE SENATE PROCEEDED TO THE INTERRUPTED DEBATE.

COMMITTEE AMENDMENT AMENDED, AMENDMENT PROPOSED, DEBATE INTERRUPTED

H. 3624 -- Rep. Sharpe: A BILL TO AMEND TITLE 48, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO ENVIRONMENTAL PROTECTION AND CONSERVATION, BY ADDING CHAPTER 57 SO AS TO ENACT THE SOUTH CAROLINA ENVIRONMENTAL AUDIT ACT OF 1995 SO AS TO DEFINE

Printed Page 2697 . . . . . Tuesday, May 14, 1996
ENVIRONMENTAL AUDITS AND AUDIT REPORTS AND TO CREATE A PRIVILEGE WITH REGARD TO CONTENTS OF THESE REPORTS AND TO PROVIDE EXCEPTIONS.

The Senate proceeded to a consideration of the Bill. The question being the adoption of the amendment proposed by the Committee on Labor, Commerce and Industry.

Senator LEVENTIS spoke on the Bill.

Amendment No. P-1

Senators LAND, HAYES and SALEEBY proposed the following Amendment No. P-1 (PFM\9229AC.96), which was adopted:

Amend the Report of the Labor, Commerce and Industry Committee, as and if amended, page 3624-3, Section 48-57-30, by inserting an appropriately lettered subsection at the end to read:

/( ) Nothing contained in this chapter may restrict a party in a proceeding before the South Carolina Workers' Compensation Commission from obtaining or discovering any evidence necessary or appropriate for the proof of any issue pending in the case, regardless of whether evidence is privileged pursuant to this chapter. Further, nothing contained in this chapter may prevent the admissibility of evidence which is otherwise relevant and admissible in a proceeding before the South Carolina Workers' Compensation Commission, regardless of whether the evidence is privileged pursuant to this chapter. However, the commission, upon motion made by a party to the proceeding, may issue appropriate protective orders preventing disclosure of information outside of the workers' compensation proceeding./

Renumber sections to conform.

Amend totals and title to conform.

Senator MOORE explained the amendment.

Senator LEVENTIS argued in favor of the adoption of the amendment.

Senator LEVENTIS moved that the amendment be adopted.

Senator RICHTER argued contra to the adoption of the amendment.

The amendment was adopted.

Printed Page 2698 . . . . . Tuesday, May 14, 1996
Amendment No. P-3

Senators MOORE, J. VERNE SMITH and FORD proposed the following Amendment No. P-3 (S-LCI\3624.002):

Amend the Committee Report, as and if amended, SECTION 1, page [3624-1], by striking line 24 and inserting in lieu thereof the following:

/Environmental Audit Privilege and Voluntary Disclosure Act of 1996"./

Amend the Committee Report further, as and if amended, SECTION 2, page [3624-1], by striking line 27 and inserting in lieu thereof the following:

/Environmental Audit Privilege and Voluntary Disclosure/

Amend the Committee Report further, as and if amended, SECTION 2, page [3624-1], by striking lines 28 through 42, and on page [3624-2], by striking lines 1 through 3, and inserting in lieu thereof the following:

/Section 48-57-10. (A) The General Assembly finds that the protection of the environment rests principally on the public's voluntary compliance with environmental laws; that voluntary compliance is most effectively achieved through the implementation of regular self-evaluative activities such as audits of compliance status and management systems to assure compliance; and that it is in the public's interest to encourage these activities by assuring limited protection of audit findings and of fair treatment of those who report an environmental compliance violation or audit findings to regulatory authorities in accordance with Section 48-57-100. In order to encourage owners and operators of facilities and persons conducting other activities regulated under federal, state, regional, or local laws to conduct voluntary internal environmental audits of compliance programs or management systems and to assess and improve compliance with these laws, an environmental audit privilege is established and recognized to protect the confidentiality of communications relating to voluntary internal environmental audits and a limited protection from penalties is established for those who disclose an environmental compliance violation or audit findings to regulatory authorities.

(B) Notwithstanding any other provisions of law, nothing in this chapter shall be construed to protect individuals, entities or facilities from a criminal investigation and/or prosecution carried out by any appropriate governmental entity./

Amend the Committee Report further, as and if amended, SECTION 2, page [3624-2], by striking line 20 and inserting in lieu thereof the following:

/identified as such with a completion date existing either individually or as a compilation/

Printed Page 2699 . . . . . Tuesday, May 14, 1996
Amend the Committee Report further, as and if amended, SECTION 2, page [3624-3], by striking lines 1 through 16 and inserting in lieu thereof the following:

/of an environmental audit report is privileged and, therefore, immune from discovery and is not admissible as evidence in a legal action, except as provided in Sections 48-57-40, 48-57-50, and 48-57-60. These documents are not entitled to the privilege:

(1) information obtained by observation by a regulatory agency;

(2) information obtained from a source independent of the environmental audit;

(3) information obtained pursuant to specific permit conditions that require monitoring or sampling records and reports or assessment plans and management plans required to be maintained or submitted to the department pursuant to an established schedule or pursuant to specific permit conditions, final departmental orders, or environmental laws that require notification of releases to the environment;

(4) documents prepared either prior to the beginning of the environmental audit or subsequent to the completion date of the audit report, and in all cases, any documents prepared independent of the audit or audit report; or,

(5) documents prepared as a result of multiple or continuous self auditing conducted in an effort to intentionally avoid liability for violations./

Amend the Committee Report further, as and if amended, SECTION 2, page [3624-4], by striking lines 13 and 14 and inserting in lieu thereof the following:

/an in camera review, may revoke the privilege provided for in Section
48-57-30/

Amend the Committee Report further, as and if amended, SECTION 2, page [3624-4], by striking line 20 and inserting in lieu thereof the following:

/48-57-30:/

Amend the Committee Report further, as and if amended, SECTION 2, page [3624-4], by striking line 32 and inserting in lieu thereof the following:

/camera review, may revoke the/

Amend the Committee Report further, as and if amended, SECTION 2, page [3624-4], by striking line 39 and inserting in lieu thereof the following:

/48-57-30:/

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