H3322

Tax Litigation

Introduced·1/14/25
Introduced Text

South Carolina H3322 mandates courts to decide legal questions without deference to prior interpretations by the Department of Revenue.

South Carolina H3322 amends the state code to ensure that courts make their own decisions on legal questions without considering any prior interpretations by the Department of Revenue. This applies to interpretations of constitutional, statutory, and regulatory provisions. The act takes effect upon approval by the Governor.

Included in complete analysis

  • Overview
  • Core Provisions
  • Implementation
  • Impact
  • Legal Framework
  • Critical Issues

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Where it stands

Current
Judiciary Committee
Next
Committee decision

Sponsors

0
2
RR
Democratic CaucusRepublican Caucus

History

Jan 14, 2025

House

Introduced and read first time

Jan 14, 2025

House

Referred to Committee on Judiciary

Dec 5, 2024

House

Prefiled