South Carolina General Assembly
118th Session, 2009-2010

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H. 3122

STATUS INFORMATION

General Bill
Sponsors: Rep. Huggins
Document Path: l:\council\bills\gjk\20009sd09.docx
Companion/Similar bill(s): 122

Introduced in the House on January 13, 2009
Introduced in the Senate on May 4, 2010
Last Amended on April 29, 2010
Currently residing in the Senate Committee on Finance

Summary: Tax returns

HISTORY OF LEGISLATIVE ACTIONS 

     Date      Body   Action Description with journal page number
-------------------------------------------------------------------------------
  12/16/2008  House   Prefiled
  12/16/2008  House   Referred to Committee on Ways and Means
   1/13/2009  House   Introduced and read first time HJ-56
   1/13/2009  House   Referred to Committee on Ways and Means HJ-56
   4/15/2010  House   Committee report: Favorable with amendment Ways and 
                        Means HJ-14
   4/22/2010  House   Requests for debate-Rep(s). Sandifer, Lowe, Umphlett, GM 
                        Smith, Littlejohn, Bowers, Daning, Bales, Bedingfield, 
                        Knight, and Wylie HJ-32
   4/27/2010  House   Debate adjourned until Wednesday, April 28, 2010 HJ-128
   4/28/2010  House   Debate adjourned until Thursday, April 29, 2010 HJ-90
   4/29/2010  House   Amended
   4/29/2010  House   Read second time HJ-66
   4/29/2010  House   Roll call Yeas-94  Nays-1 HJ-68
   4/29/2010  House   Unanimous consent for third reading on next legislative 
                        day HJ-98
   4/30/2010  House   Read third time and sent to Senate HJ-2
    5/4/2010  Senate  Introduced and read first time SJ-10
    5/4/2010  Senate  Referred to Committee on Finance SJ-10

View the latest legislative information at the LPITS web site

VERSIONS OF THIS BILL

12/16/2008
4/15/2010
4/29/2010

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

AMENDED

April 29, 2010

H. 3122

Introduced by Rep. Huggins

S. Printed 4/29/10--H.

Read the first time January 13, 2009.

            

A BILL

TO AMEND SECTION 12-60-430, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE FAILURE OF A TAXPAYER TO MAKE A REPORT OR FILE A RETURN REQUIRED BY LAW OR A TAXPAYER WHO FILES A FRIVOLOUS RETURN, SO AS TO FURTHER PROVIDE FOR THE INFORMATION THE DEPARTMENT MUST CONSIDER WHEN MAKING AN ESTIMATE OF THE TAX LIABILITY OF THE TAXPAYER UNDER THESE CIRCUMSTANCES.

Amend Title To Conform

Be it enacted by the General Assembly of the State of South Carolina:

SECTION    1.    Section 12-60-430 of the 1976 Code, as last amended by Act 116 of 2007, is further amended by adding:

"(C)    The 'best information available' for purposes of subsections (A) and (B) of this section means either previous returns filed by the taxpayer, if any, or information supplied by the taxpayer upon request of the department sent by first class mail, return receipt requested, if no previous returns have been filed."

SECTION    2.    This act takes effect upon approval by the Governor.

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This web page was last updated on Monday, October 10, 2011 at 12:19 P.M.