SC S0154 | 2021-2022 | 124th General Assembly

Status

Spectrum: Partisan Bill (Republican 1-0)
Status: Engrossed on March 31 2021 - 50% progression, died in committee
Action: 2021-04-06 - Referred to Committee on Ways and Means
Pending: House Ways and Means Committee
Text: Latest bill text (Amended) [HTML]

Summary

Amend Chapter 54, Title 12 Of The 1976 Code, Relating To The Uniform Method Of Collection And Enforcement Of Taxes Levied And Assessed By The South Carolina Department Of Revenue, By Adding Section 12-54-20, To Provide That A Taxpayer That Prevails In An Action Or Proceeding To Recover A Tax Or Penalty Is Entitled To Reasonable Attorneys' Fees And Costs Associated With Defending The Action Or Proceeding.

Tracking Information

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Title

Revenue Department, taxation

Sponsors


Roll Calls

2021-03-31 - Senate - Senate: 3rd Reading (Y: 43 N: 0 NV: 3 Abs: 0) [PASS]

History

DateChamberAction
2021-04-06HouseReferred to Committee on Ways and Means
2021-04-06HouseIntroduced and read first time
2021-03-31SenateRoll call Ayes-43 Nays-0
2021-03-31SenateRead third time and sent to House
2021-03-31SenateAmended
2021-03-30SenateRead second time
2021-03-25SenateCommittee Amendment Adopted
2021-03-17SenateCommittee report: Favorable with amendment Finance
2021-01-12SenateReferred to Committee on Finance
2021-01-12SenateIntroduced and read first time
2020-12-09SenateReferred to Committee on Finance
2020-12-09SenatePrefiled

Code Citations

ChapterArticleSectionCitation TypeStatute Text
125420(n/a)See Bill Text

South Carolina State Sources


Bill Comments

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