South Carolina H 3322: Tax Litigation

Bill Text

2025-2026 Bill 3322 Text of Previous Version (Dec. 06, 2024) - South Carolina Legislature Online 

South Carolina General Assembly
126th Session, 2025-2026

Bill 3322

Indicates Matter Stricken
Indicates New Matter

(Text matches printed bills. Document has been reformatted to meet World Wide Web specifications.)

A bill

TO AMEND THE SOUTH CAROLINA CODE OF LAWS 
BY ADDING SECTION 12-2-150 SO AS TO PROVIDE THAT QUESTIONS OF LAW DECIDED BY A 
COURT MUST BE MADE WITHOUT ANY DEFERENCE TO ANY DETERMINATION OR INTERPRETATION 
MADE BY THE DEPARTMENT OF REVENUE.

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

SECTION 1. Chapter 2, Title 12 of the 
S.C. Code is amended by adding:

 Section 
12-2-150. Notwithstanding any other provision of law, all questions of law decided 
by a court, including interpretations of constitutional, statutory, and 
regulatory provisions, must be made without any deference to any determination 
or interpretation, whether written or unwritten, that may have been made on the 
matter by the Department of Revenue.

SECTION 
2. This act takes effect upon approval by the Governor.

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This web page was last updated on December 06, 2024 at 11:21 AM