TAXPAYERS' BILL OF RIGHTS
The Taxpayers’ Bill of Rights gives you certain rights when dealing with the South Carolina Department of Revenue.
- You have the right to apply for assistance from the
Taxpayer Rights' Advocate within the Department of Revenue.
- The advocate or his designee is responsible for facilitating resolution of taxpayer complaints and problems.
- You have the right to request and receive forms, instructions and other written materials in plain, easy-to-understand language.
- You have the right to prompt, courteous service from us in all your dealings with the Department of Revenue.
- You have the right to request and receive written information guides, which explain in simple and nontechnical language, appeal procedures and your remedies as a taxpayer.
- You have the right to receive notices which contain descriptions of the basis for and identification of amounts of any tax, interest and penalties due.
Under the provisions of Section 12-4-340 of the 1976 code of laws, any outstanding liabilities due and owed to the South Carolina Department of Revenue for more than six months may be assigned to a private collection agency for collecting actions.