ORDERS:
CONSENT ORDER TO DISMISS
As a result of information received from the Commission on Higher Education, the parties agree as follows:
1. The Petitioners are entitled to the tuition tax credits in dispute for tax years 1998, 1999, and 2000.
2. The proposed assessments issued to the taxpayers for the tax years 1998 and 1999 shall be withdrawn.
3. The Petitioners shall received a $850 refund for tax year 2000.
Based on the foregoing and the consent of the parties, this contested case matter is hereby dismissed.
_____S/_____________________________
CAROLYN C. MATTHEWS
Administrative Law Judge
December 3, 2002
Columbia, South Carolina |
