In a significant development for local governance and fiscal autonomy, Alabama Governor Kay Ivey recently signed House Bill 191 into law. This legislation empowers municipalities and counties to exercise greater control over...more
One little known fact in South Carolina business and politics is that every year the South Carolina General Assembly uses a budget proviso to deny taxpayers interest that should be paid on tax refunds. Instead, the interest...more
By Order dated May 8, 2017, Judge Deborah Brooks Durden of the South Carolina Administrative Law Court upheld the Department of Revenue’s (Department) denial of Greenville Hospital System’s (GHS) request for an exemption from...more
In early January, I concluded service as Director of the South Carolina Department of Revenue. One of my final actions as Director was signing SC Revenue Procedure #16-1, which provided simplified state reporting of federal...more