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SC H3322

Bill

Official Source

Status

Introduced

1/14/2025

Primary Sponsor

Micajah Caskey

Click for details

Origin

House of Representatives

126th General Assembly

AI Summary

  • Courts must decide all questions of law in tax cases without giving any deference to the Department of Revenue's determinations or interpretations
  • Applies to interpretations of constitutional, statutory, and regulatory provisions
  • Covers both written and unwritten determinations made by the Department of Revenue
  • Adds new Section 12-2-150 to Chapter 2, Title 12 of the South Carolina Code
  • Takes effect upon approval by the Governor

Legislative Description

Tax Litigation

Last Action

Referred to Committee on Judiciary

1/14/2025

Committee Referrals

Judiciary12/5/2024

Full Bill Text

No bill text available