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Indicates Matter Stricken
Indicates New Matter
February 27, 2008
S. Printed 2/27/08--H.
Read the first time January 8, 2008.
To whom was referred a Bill (H. 4345) to amend the Code of Laws of South Carolina, 1976, by adding Section 12-60-515 so as to provide that under the state revenue appeals procedure, a taxpayer, etc., respectfully
That they have duly and carefully considered the same and recommend that the same do pass:
JAMES H. HARRISON for Committee.
TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, BY ADDING SECTION 12-60-515 SO AS TO PROVIDE THAT UNDER THE STATE REVENUE APPEALS PROCEDURE, A TAXPAYER IS CONSIDERED TO HAVE EXHAUSTED HIS PREHEARING REMEDY WHEN THE DEPARTMENT OF REVENUE FAILS TO ISSUE A PROPOSED ASSESSMENT OR DETERMINATION WITHIN A SPECIFIED PERIOD, TO PROVIDE THAT THE TAXPAYER MUST REQUEST A CONTESTED CASE HEARING BEFORE THE ADMINISTRATIVE LAW COURT WITHIN A SPECIFIED PERIOD, TO PROVIDE THAT THE ADMINISTRATIVE LAW COURT MAY REMAND THE CASE TO THE DEPARTMENT OF REVENUE FOR A PROPOSED ASSESSMENT, DETERMINATION ON A REFUND CLAIM, OR FINAL AGENCY DETERMINATION, IN CERTAIN CIRCUMSTANCES, TO PROVIDE THAT A TAXPAYER MAY REQUEST THE ADMINISTRATIVE LAW COURT PLACE THE CONTESTED CASE BACK ON THE COURT'S ACTIVE DOCKET WITHIN A SPECIFIED PERIOD, AND TO REQUIRE THE DEPARTMENT OF REVENUE NOTIFY A TAXPAYER WHO FILES A WRITTEN PROTEST UNDER THIS CHAPTER OF HIS RIGHTS UNDER THIS SECTION.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Subarticle 1, Article 5, Chapter 60, Title 12 of the 1976 Code is amended by adding:
"Section 12-60-515. (A) For purposes of Section 12-60-510, a taxpayer is considered to have exhausted his prehearing remedy if the department fails to issue a proposed assessment, a determination on a refund claim, or a final agency determination within one hundred eighty days after the date on which the department received the taxpayer's written protest pursuant to Section 12-60-450 or 12-60-470. The taxpayer has thirty days after the expiration of the one hundred eighty-day period in which to request a contested case hearing before the Administrative Law Court. When a taxpayer requests such a hearing, the assigned administrative law judge may, upon motion of the department and for good cause shown by the department, remand the case to the department for a period not to exceed one hundred twenty days to allow the department to issue a proposed assessment, determination of refund claim, or final agency determination. The taxpayer may file a motion with the Administrative Law Court requesting the contested case be restored to the active docket of the administrative law judge to whom the case was initially assigned either (i) within thirty days after receipt of the department's assessment or determination; or (ii) within thirty days after the expiration of the one hundred twenty-day period in which the case was remanded to the department by the Administrative Law Court, if the department fails to issue an assessment or determination within the one hundred twenty-day remand period.
(B) When a taxpayer files a written protest with the department pursuant to Section 12-60-450 or 12-60-470, the department immediately shall notify the taxpayer of his rights under this section."
SECTION 2. This act takes effect upon approval by the Governor.
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