South Carolina House Bill 4231 (Prior Session Legislation)

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Sponsorship: Partisan Bill (Democrat 2)
Status: Introduced on January 12 2010 - 25% progression, died in committee
Action: 2010-01-12 - Referred to Committee on Ways and Means HJ-38
Pending: House Ways and Means Committee

A BILL TO AMEND SECTION 12-54-122, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO TAX LIENS FILED BY THE SOUTH CAROLINA DEPARTMENT OF REVENUE, EXEMPTIONS FROM THE LIEN, TAX LIEN PRIORITY, NOTICE REQUIREMENTS, AND SUBROGATION OF RIGHTS, SO AS TO PROHIBIT THE DEPARTMENT OF REVENUE FROM FILING A TAX LIEN TO ENFORCE ANY TAX LIABILITY THE PAYMENT OF WHICH IS THE SUBJECT OF AN INSTALLMENT PAYMENT AGREEMENT BETWEEN THE TAXPAYER AND THE DEPARTMENT OF REVENUE AND WITH WHICH THE TAXPAYER HAS FULLY COMPLIED.

Prohibit The Department Of Revenue From Filing A Tax Lien To Enforce Any Tax Liability The Payment Of Which Is The Subject Of An Installment Payment Agreement Between The Taxpayer And The Department Of Revenue And With Which The Taxpayer Has Fully Complied.

Rep. Anne Hutto [D]

Rep. James Smith [D]

Date	Chamber	Action
2010-01-12		Referred to Committee on Ways and Means HJ-38
2010-01-12		Introduced and read first time HJ-37
2009-12-15		Referred to Committee on Ways and Means
2009-12-15		Prefiled

Chapter	Article	Section	Citation Type	Statute Text
12	54	122	(n/a)	See Bill Text

Type	Source
Summary	https://www.scstatehouse.gov/cgi-bin/web_bh10.exe?bill1=4231&session=118