The bill H. 3322 proposes an amendment to the South Carolina Code of Laws by adding Section 12-2-150. This new section stipulates that all questions of law decided by a court, which includes interpretations of constitutional, statutory, and regulatory provisions, must be made without any deference to determinations or interpretations made by the Department of Revenue. This change aims to ensure that judicial decisions are independent of the Department's prior interpretations.

The bill 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 act 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