Advisory Opinion Search | South Carolina Department of Revenue

The SCDOR issues advisory opinions to provide guidance concerning the application of laws administered by the Department.

The SCDOR's Tax Policy Services Division currently issues four types of advisory opinions: Revenue Ruling (RR), Revenue Procedure (RP), Private Letter Ruling (PLR), and Information Letter (IL). Other advisory opinion types have been issued in the past.

The procedures for issuing advisory opinions, including the definition of each type, are outlined in Revenue Procedure 09-3.

Advisory opinions remain in effect unless superseded or modified by a change in statute, regulation, court decision, or another SCDOR advisory opinion.
Some are published as drafts for public review and comment before they are finalized.
Once issued, advisory opinions are numbered sequentially, with the first two digits reflecting the publication year.

A Citator is issued quarterly and identifies the effect that new advisory opinions have on previous ones. The Citator does not include the effect that new laws, regulations, or court decisions have on previous advisory opinions.

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Get the latest version of these frequently updated Information Letters:

Policy Name	Policy #	Tax Category	Year	Advisory Opinion Type	Status
Return Due Dates and Extensions of Time to File-Revised Dates	TRP17-1	Bank Tax, Income Tax	2017	Temporary Revenue Procedure	Superseded
Return Due Dates and Extensions of Time to File-Revised Dates	RP17-1	Bank Tax, Income Tax	2017	Revenue Procedure	Current
Sales Tax Holiday Dates for 2017	IL17-7	Sales & Use Tax	2017	Information Letter	Temporary
Sample Affidavits	IL17-13	Deed Recording Fee	2017	Information Letter	Current
South Carolina Infrastructure and Economic Development Reform Act	IL17-10(Revised)	Income Tax, Motor Fuel User Fee, Property Tax	2017	Information Letter	Superseded
South Carolina Infrastructure and Economic Development Reform Act	IL17-8	Income Tax, Motor Fuel User Fee, Property Tax	2017	Information Letter	Superseded
Tax Legislative Update for 2017	IL17-15	Administrative - Legislative & Regulations	2017	Information Letter	Temporary
Withholding on South Carolina Income of Nonresident Shareholders and Partners	RP17-2	Income Tax, Withholding	2017	Revenue Procedure	Current
Withholding on South Carolina Income of Nonresident Shareholders and Partners	TRP17-2	Income Tax, Withholding	2017	Temporary Revenue Procedure	Superseded
C Corporations - Reporting Federal Income Tax Adjustments Made by the Internal Revenue Service	RP16-1	Income Tax	2016	Revenue Procedure	Current

Advisory Opinion Type

Status

Return Due Dates and Extensions of Time to File-Revised Dates

TRP17-1

Bank Tax, Income Tax

2017

Temporary Revenue Procedure

Superseded