The bill H. 3322 seeks to amend the South Carolina Code of Laws by adding a new section, 12-2-150, which stipulates that courts must decide questions of law without deferring to any determinations or interpretations made by the Department of Revenue. This includes interpretations of constitutional, statutory, and regulatory provisions. The intent of this amendment is to ensure that judicial decisions are made independently of the Department's prior interpretations.

The proposed change emphasizes the autonomy of the judiciary in legal matters related to tax litigation, reinforcing the principle that courts should not be influenced by the Department of Revenue's views. The bill will take effect upon approval by the Governor.

Statutes affected:
12/05/2024: 12-2-150
Latest Version: 12-2-150
12/06/2024: 12-2-150