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 the bill is to ensure that judicial decisions are made independently of the Department's prior interpretations, thereby reinforcing the authority of the judiciary in legal matters related to tax litigation.

The proposed legislation emphasizes the autonomy of the courts in interpreting laws and regulations, potentially impacting how tax-related cases are adjudicated in South Carolina. The bill will take effect upon approval by the Governor, marking a significant shift in the relationship between the judiciary and the Department of Revenue regarding legal interpretations.

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