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Bill 220

                    Current Status

Bill Number:                      220
Ratification Number:              18
Act Number:                       117
Type of Legislation:              Joint Resolution JR
Introducing Body:                 Senate
Introduced Date:                  20010125
Primary Sponsor:                  Leatherman
All Sponsors:                     Leatherman
Drafted Document Number:          l:\council\bills\dka\4074mm01.doc
Date Bill Passed both Bodies:     20010223
Governor's Action:                S
Date of Governor's Action:        20010307
Subject:                          Setoff debt collection, appeals procedure 
                                  for IRS actions with debt against taxpayer's 
                                  income tax refund; Taxation


                        History

Body    Date      Action Description                     Com     Leg Involved
______  ________  ______________________________________ _______ ____________
------  20011116  Act No. A117
------  20010307  Signed by Governor
------  20010306  Ratified R18
House   20010223  Read third time, enrolled for
                  ratification
House   20010222  Read second time, unanimous consent
                  for third reading on the next
                  Legislative day
House   20010220  Committee report: Favorable            30 HWM
House   20010214  Introduced, read first time,           30 HWM
                  referred to Committee
Senate  20010213  Read third time, sent to House
Senate  20010201  Read second time, notice of
                  general amendments
Senate  20010131  Committee report: Favorable            06 SF
Senate  20010125  Introduced, read first time,           06 SF
                  referred to Committee


              Versions of This Bill
Revised on January 31, 2001 - Word format
Revised on February 20, 2001 - Word format

(A117, R18, S220)

A JOINT RESOLUTION TO PROVIDE THAT THE APPEALS PROCEDURE FOR ACTIONS BY THE INTERNAL REVENUE SERVICE IN CONNECTION WITH THE SETOFF OF A DEBT AGAINST A TAXPAYER'S REFUND IS GOVERNED BY TITLE 26 OF THE UNITED STATES CODE, NOTWITHSTANDING THE PROCEDURE PRESCRIBED IN CHAPTER 56 OF TITLE 12 FOR THE SETOFF DEBT COLLECTION ACT.

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

Appeals of Setoff Debt Collection

SECTION 1. Notwithstanding the appeals procedure provided in Chapter 56 of Title 12, relating to the Setoff Debt Collection Act, the appeal procedure for actions of the Internal Revenue Service in connection with debt setoffs is governed by Title 26 of the United States Code.

Time Effective

SECTION 2. This joint resolution takes effect upon approval by the Governor and applies to the 2001 filing period for individual income taxes.

Ratified the 6th day of March, 2001.

Approved the 7th day of March, 2001.

This web page was last updated on Tuesday, December 8, 2009 at 11:10 A.M.