South Carolina General Assembly
119th Session, 2011-2012

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H. 3055

STATUS INFORMATION

General Bill
Sponsors: Rep. Huggins
Document Path: l:\council\bills\dka\3015sd11.docx

Introduced in the House on January 11, 2011
Introduced in the Senate on May 24, 2011
Currently residing in the Senate Committee on Finance

Summary: Department of Revenue

HISTORY OF LEGISLATIVE ACTIONS 

     Date      Body   Action Description with journal page number
-------------------------------------------------------------------------------
   12/7/2010  House   Prefiled
   12/7/2010  House   Referred to Committee on Ways and Means
   1/11/2011  House   Introduced and read first time
   1/11/2011  House   Referred to Committee on Ways and Means
   5/12/2011  House   Committee report: Favorable Ways and Means 
                        (House Journal-page 6)
   5/18/2011  House   Read second time (House Journal-page 16)
   5/18/2011  House   Roll call Yeas-106  Nays-0 (House Journal-page 16)
   5/19/2011  House   Read third time and sent to Senate 
                        (House Journal-page 11)
   5/24/2011  Senate  Introduced and read first time (Senate Journal-page 15)
   5/24/2011  Senate  Referred to Committee on Finance (Senate Journal-page 15)

View the latest legislative information at the LPITS web site

VERSIONS OF THIS BILL

12/7/2010
5/12/2011

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

COMMITTEE REPORT

May 12, 2011

H. 3055

Introduced by Rep. Huggins

S. Printed 5/12/11--H.

Read the first time January 11, 2011.

            

THE COMMITTEE ON WAYS AND MEANS

To whom was referred a Bill (H. 3055) 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, etc., respectfully

REPORT:

That they have duly and carefully considered the same and recommend that the same do pass:

DANIEL T. COOPER for Committee.

            

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.

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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