Current Status Bill Number:
4822Ratification Number: 356Act Number: 477Type of Legislation: Joint Resolution JRIntroducing Body: HouseIntroduced Date: 19960327Primary Sponsor: RobinsonAll Sponsors: Robinson and H. BrownDrafted Document Number: pfm\9128htc.96Date Bill Passed both Bodies: 19960408Governor's Action: SDate of Governor's Action: 19960506Subject: Income tax payments, extension for certain military
Body Date Action Description Com Leg Involved ______ ________ _______________________________________ _______ ____________ ------ 19960829 Act No. A477 ------ 19960506 Signed by Governor ------ 19960430 Ratified R356 Senate 19960408 Read third time, enrolled for ratification Senate 19960404 Read second time, unanimous consent for third reading on Monday, 19960408 Senate 19960404 Recalled from Committee 06 SF Senate 19960402 Introduced, read first time, 06 SF referred to Committee House 19960329 Read third time, sent to Senate House 19960328 Unanimous consent for third reading on the next Legislative day House 19960328 Read second time House 19960327 Recalled from Committee 30 HWM House 19960327 Introduced, read first time, 30 HWM referred to CommitteeView additional legislative information at the LPITS web site.
(A477, R356, H4822)
A JOINT RESOLUTION AUTHORIZING THE DEPARTMENT OF REVENUE AND TAXATION TO EXTEND INDIVIDUAL INCOME TAX RETURN AND INDIVIDUAL INCOME TAX PAYMENT DUE DATES FOR MILITARY PERSONNEL SERVING IN OPERATION JOINT ENDEAVOR, TO PROVIDE FOR THE WAIVER OF PENALTIES AND INTEREST DURING THESE SPECIAL EXTENSIONS, AND TO SUSPEND COLLECTION ACTIVITIES WITH RESPECT TO THESE TAXPAYERS UNTIL THEIR RETURN.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. (A) The Department of Revenue and Taxation is authorized to establish procedures and assistance programs for taxpayers who are military personnel serving in Operation Joint Endeavor and their families in which the time for filing an individual tax return and paying taxes is extended in a manner similar to that allowed by the Internal Revenue Service.
(B) The department also shall waive penalties and interest with respect to the payment period which is extended pursuant to this joint resolution, but interest and penalties apply if tax returns are not filed and taxes paid by the extended due date.
(C) The department shall suspend collection activities with respect to taxpayers serving in Operation Joint Endeavor until a reasonable time after the taxpayer returns from such service.
SECTION 2. This joint resolution takes effect upon approval by the Governor.
Approved the 6th day of May, 1996.