Bill > H3322

This bill amends South Carolina tax law by adding a new provision that fundamentally changes how courts handle legal interpretations related to tax matters. Specifically, the bill requires that when courts decide questions of law involving tax issues, they must make their determinations independently, without giving any deference to previous interpretations or determinations made by the South Carolina Department of Revenue. This means that even if the Department of Revenue has previously interpreted a law, constitutional provision, statute, or regulation in a certain way, courts are now mandated to review and decide legal questions entirely on their own merits, without automatically accepting or giving special weight to the department's prior viewpoints. The bill represents a significant shift in judicial approach to tax law interpretation, potentially giving courts more autonomy in resolving tax-related legal disputes. The new law will take effect immediately upon receiving the Governor's approval.

Justice

https://www.scstatehouse.gov/billsearch.php?billnumbers=3322&session=126&summary=B