South Carolina General Assembly
107th Session, 1987-1988

Bill 1303

                    Current Status

Bill Number:               1303
Ratification Number:       568
Act Number                 504
Introducing Body:          Senate
Subject:                   The Freedom of Information Act and access
                           to tax information
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(Text matches printed bills. Document has been reformatted to meet World Wide Web specifications.)

(A504, R568, S1303)

AN ACT TO AMEND SECTION 12-54-220, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE FURNISHING OF TAX RETURNS OR INFORMATION TO OTHER STATES OR THE INTERNAL REVENUE SERVICE, AND SECTION 12-54-230, RELATING TO THE TAX COMMISSION'S ACCESS TO THE EMPLOYER'S QUARTERLY REPORT, SO AS TO UPDATE THE REFERENCES TO THE FREEDOM OF INFORMATION ACT.

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

The Freedom of Information Act and access to tax information

SECTION 1. Section 12-54-220 of the 1976 Code is amended to read:

"Section 12-54-220. The commission may permit the Commissioner of Internal Revenue of the United States, the proper officer of any state, or the authorized representative of either of these officers to inspect any return of any taxpayer or may furnish to the officer or his authorized representative an abstract of any return of any taxpayer, or supple him with information concerning any item contained in any return or disclosed by the report of any investigation of the return of any taxpayer. The permission is granted or the information furnished to the officer or his representative only if the statutes of the Untied States or of the other state, as the case may be, grant substantially similar privileges to the appropriate officer of this State. Information received as a result of an exchange of information between South Carolina and the Internal Revenue Service or any other state is not subject to the provisions of Chapter 4 of Title 30, the Freedom of Information Act."

Access to the employer's quarterly report

SECTION 2. Section 12-54-230 of the 1976 Code is amended to read:

"Section 12-54-230. The employment Security Commission shall allow the South Carolina Tax Commission access to the information contained in the Employer's Quarterly Report and any by-product of the report. The report or information extracted from the report is not subject to provisions of Chapter 4 of Title 30, the Freedom of Information Act."

Time effective

SECTION 3. This act takes effect upon approval by the Governor.