South Carolina General Assembly
117th Session, 2007-2008

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Bill 1127


Indicates Matter Stricken
Indicates New Matter


(Text matches printed bills. Document has been reformatted to meet World Wide Web specifications.)

A CONCURRENT RESOLUTION

TO REQUEST THE DEPARTMENT OF REVENUE IN EXERCISING ITS ADMINISTRATIVE DISCRETION WITH RESPECT TO THE PENALTY THAT IT MAY IMPOSE ON A TAX PREPARER FOR FAILURE TO SUBMIT TAX RETURNS ELECTRONICALLY WHERE REQUIRED TO DELAY IMPOSING A PENALTY BEFORE RETURNS DUE TO BE FILED AFTER DECEMBER 31, 2008, AND TO REQUEST THE DEPARTMENT TO FORGIVE AND REFUND ANY PENALTIES IMPOSED FOR FAILURE TO COMPLY BEFORE THAT DATE.

Whereas, in Section 20 of Act 161 of 2005, Section 12-54-250 of the 1976 Code was amended by adding a new subsection (F) to that section; and

Whereas, Section 12-54-250(F) required tax preparers who prepare one hundred or more returns to submit those returns electronically or using a 2D barcode where these methods are available; and

Whereas, compliance issues have arisen that should be reflected in the Department of Revenue's enforcement of this new requirement; and

Whereas, pursuant to the terms of Section 12-54-250(F) of the 1976 Code, the imposition of the noncompliance penalty of fifty dollars for each return is within the discretion of the Department of Revenue. Now, therefore,

Be it resolved by the Senate, the House of Representatives concurring:

That the members of the General Assembly of the State of South Carolina, by this resolution, request the Department of Revenue in exercising its administrative discretion with respect to the penalty that it may impose on a tax preparer for failure to submit tax returns electronically where required to delay imposing a penalty before returns due to be filed after December 31, 2008, and to request the department to forgive and refund any penalties imposed for failure to comply before that date.

Be it further resolved that a copy of this resolution be forwarded to the Honorable Ray N. Stevens, Director of the Department of Revenue, Post Office Box 125, Columbia, South Carolina 29214.

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