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Indicates Matter Stricken
Indicates New Matter
S. 292
STATUS INFORMATION
General Bill
Sponsors: Senator Talley
Document Path: l:\s-res\sft\012admi.sp.sft.docx
Introduced in the Senate on January 8, 2019
Currently residing in the Senate Committee on Finance
Summary: Administrative tax process
HISTORY OF LEGISLATIVE ACTIONS
Date Body Action Description with journal page number
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12/12/2018 Senate Prefiled
12/12/2018 Senate Referred to Committee on Finance
1/8/2019 Senate Introduced and read first time (Senate Journal-page 171)
1/8/2019 Senate Referred to Committee on Finance
(Senate Journal-page 171)
View the latest legislative information at the website
VERSIONS OF THIS BILL
TO AMEND SECTION 12-60-90(C) OF THE 1976 CODE, RELATING TO THE ADMINISTRATIVE TAX PROCESS, TO ALLOW A REAL ESTATE LICENSEE TO REPRESENT A TAXPAYER DURING THE ADMINISTRATIVE TAX PROCESS.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 12-60-90(C) of the 1976 Code is amended to read:
"(C) Taxpayers may be represented during the administrative tax process by:
(1) the same individuals who may represent them in administrative tax proceedings with the Internal Revenue Service pursuant to Section 10.3(a), (b), and (c), Section 10.7(a), (c)(1)(i) through (c)(1)(vi), and (c)(1)(viii), and Section 10.7(d) and (e) of United States Treasury Department Circular No. 230; and
(2) a real estate appraiser who is registered, licensed, or certified pursuant to Chapter 60, Title 40 during the administrative tax process in a matter limited to questions concerning the valuation of real property; and
(3) a real estate licensee who is licensed pursuant to Chapter 57 of Title 40 in a matter limited to questions concerning the market value of real property."
SECTION 2. This act takes effect upon approval by the Governor.
This web page was last updated on
January 18, 2019 at 3:26 PM