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Senate Amendment RFH-1
S 298 - Session 125 (2023-2024)
Allocation and apportionment
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Senator Bennett proposes the following amendment (LC-298.DG0006S):
Amend the bill, as and if amended, by striking SECTION 2 and inserting:
SECTION 2. This act takes effect upon approval by the Governor and applies to all open tax periods excluding assessments under judicial review by the South Carolina Administrative Law Court, Court of Appeals, or Supreme Court as of the date of the Governor's approval.