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Administration of Policy/Process of Issuing Advisory Opinion |
RP09-3 |
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RP05-2 |
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RP03-1 |
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RPB02-3 |
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RIB00-3 |
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RP99-4 |
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RP97-8 |
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RP94-1 |
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RP93-6 |
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RP91-3 |
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RP87-3 |
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RP87-1 |
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Administrative Process-Authorized Taxpayer Representatives |
RP11-1 |
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RP92-6 |
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RP92-4 |
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IL93-9 |
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IL92-20 |
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Alcoholic Beverage Control Commission-Policies and Opinions |
IL93-11 |
Appeals:
| |
Tax Appeals - Process and Procedures
| RP20-1
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RP06-2 |
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TRP06-2 |
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RP04-1 |
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RP95-6 |
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RP95-3 |
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|
RP92-1 |
- Information Guides
| IL20-22
|
Regulatory Appeals - Process and Procedure
| RP20-3
|
| Assistance & Tax Relief (See Income) | |
Emergency Related Infrastructure Work by an Out-of-State Business or Employee Due to Hurricane Florence
|
IL18-14
|
| Emergency Related Infrastructure Work by an Out-of-State Business or Employee in SC Due to Hurricane Matthew | IL16-13 |
| Emergency Infrastructure Work by Out-of-State Business due to October 2015 Floods | IL15-15 |
|
Bank Tax-Extensions and Tax Year |
RP17-1 |
|
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TRP17-1 |
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RR92-9 |
|
Certificate of Compliance-Updated Procedures |
RP14-3 |
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Exception to Lien Placed on Assets |
RP03-5 |
Citator of South Carolina Advisory Opinions from 1987 – December 31, 2023
|
IL23-19
|
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Collection Activities |
IL96-17 |
|
Contingent Fees in State Tax Matters |
RP11-1 |
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RR04-3 |
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Credit Card Payment of Taxes |
RPB01-2 |
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TRPB01-2 |
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RR99-12 |
|
Debt Collection Procedures: | |
| Debt Setoff and GEAR Procedures | RR15-13 |
|
Governmental Enterprise Accounts Receivable Collections (“GEAR”) |
RPB02-2 |
|
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RPB01-8 |
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Offsetting Credits and Refunds |
RP93-3 |
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RP92-3 |
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RP91-6 |
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RP88-1 |
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Disclosure Statements-Substantial Understatement of Tax |
RP89-2 |
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IL89-26 |
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DISCs and Foreign Trade Receipts-(See Interest Rate) | |
|
Due Dates of Return-Saturday, Sunday or Holiday |
RP23-1
|
| IL23-3 |
| RPB00-2
|
|
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RP90-4 |
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RP90-2 |
|
-Section 338(h)(10) Election |
RR89-10 |
|
Effective Date of Legislation |
IL07-2 |
|
Electronic Funds Transfer/Immediately Available Funds |
RP06-1 |
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RP91-5 |
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RP90-3 |
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IL90-28 |
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Estimated Tax-Penalty/Interest for Underpayment (See Penalty) | |
|
Extension: | |
Emancipation Holiday
|
IL23-3
|
|
Filing Return |
TAM87-14 |
|
Fiscal Year Election by Corporation |
TAM88-18 |
|
General Rules Applicable to All Extensions |
RP17-1 |
|
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TRP17-1 |
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RP14-1 |
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RP93-2 |
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Partnership, Estates, and Trusts-Change in Extended Due Date |
RP17-1 |
|
TRP17-1 |
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IL08-27 |
|
Faxing of Returns and Other Confidential Information |
RP91-4 |
|
Index-Commission Decisions from 1987 to March 31, 1995 |
IL95-5 |
|
Index-Advisory Opinions from 1987 – December 31, 2023 |
IL23-20
|
|
Indexed Income Tax Rates for 1994 |
IL94-33 |
|
Indexed Income Tax Rates for 1993 and 1994 |
IL93-29 |
|
Indexed Income Tax Rates for 1990 |
IL90-35 |
|
Interest and Penalties |
TAM89-12 |
|
Interest Rate for Tax Liability Related to DISCs and Foreign Trade Receipts |
IL99-3 |
|
Interest Rate for Under/Overpayments – September 1985 - June 30, 2024 |
IL24-2
|
|
Identity Theft Coverage, Protection and Procedures/New Laws |
IL13-17 |
Legislative Changes for 2023 / New Laws
| IL23-11
|
Legislative Changes for 2022 / New Laws
| IL22-15
|
Legislative Changes for 2021 / New Laws
| IL21-24
|
Legislative Changes in 2020/Subsequent Legislation
|
IL20-31
|
Legislative Changes in 2020/New Laws
|
IL20-19 |
Legislative Changes in 2019/New Laws
| IL19-23
|
Legislative Changes in 2018/New Laws
| IL18-12
|
Legislative Changes in 2018/Subsequent Legislation
| IL18-15
|
| Legislative Changes in 2017/New Laws |
IL17-15 |
|
SC Infrastructure and Economic Development Reform Act |
IL17-8 |
| Notice to Motor Vehicle, Motorcycle, and Trailer Dealers and Retailers | IL17-10 |
| Legislative Changes in 2016/New Laws | IL16-11 |
| Legislative Changes in 2015/New Laws | IL15-11 |
|
Legislative Changes in 2014/New Laws |
IL14-12 |
|
Legislative Changes in 2013/New Laws |
IL13-15 |
|
Legislative Changes in 2012/New Laws |
IL12-11 |
|
Legislative Changes in 2011/New Laws |
IL11-13 |
|
Legislative Changes in 2010/New Laws |
IL10-9 |
|
Legislative Changes in 2009/New Laws |
IL09-14 |
|
Legislative Changes in 2009/Subsequent Legislation |
IL09-20 |
|
Legislative Changes in 2008/New Laws |
IL08-17 |
|
Legislative Changes in 2007/New Laws |
IL07-16 |
|
Legislative Changes in 2007/Supreme Court Opinion – One Subject Rule |
IL08-12 |
|
Legislative Changes in 2006/New Laws |
IL06-17 |
|
Legislative Changes in 2005/New Laws |
IL05-24 |
|
Legislative Changes in 2004/New Laws |
IL05-6
|
|
|
IL04-20
|
|
Legislative Changes in 2003/New Laws |
IL04-3
|
|
|
IL03-20
|
|
Legislative Changes in 2002/New Laws |
RIB02-16 |
|
Legislative Changes in 2001/New Laws |
RIB01-16 |
|
Legislative Changes in 2000/New Laws |
RIB00-21
|
|
|
RIB00-15
|
|
Legislative Changes in 1999/New Laws |
IL99-17 |
|
Legislative Changes in 1998/New Laws |
IL98-21
|
|
|
IL98-16
|
|
Legislative Changes in 1997/New Laws |
IL97-17 |
|
Legislative Changes in 1996/New Laws |
IL96-18 |
|
Legislative Changes in 1995/New Laws |
IL95-16 |
|
Legislative Changes in 1995/Enterprise Zone & Qualified Recycling Facility |
IL95-13 |
|
Legislative Changes in 1994/New Laws |
IL94-22 |
|
|
IL94-20 |
|
Legislative Changes in 1993/New Laws |
IL93-18 |
|
Legislative Changes in 1992/New Laws |
IL92-25 |
|
|
IL92-17 |
|
Legislative Changes in 1991/New Laws |
IL91-19 |
|
Penalty: | |
|
Checks Returned Due to Insufficient Funds |
TAM91-1 |
|
Estimated Tax 1991-Underpayment From Long-Term Capital Gain |
IL91-14 |
|
Extension for Filing/Tentative Return |
TAM87-14 |
|
Failure to File and Pay Tax |
TAM88-22 |
|
|
TAM87-3 |
|
Failure to Pay-Amendments |
TAM89-5 |
|
-% Tax Due With Extension |
TAM87-2 |
|
Failure to Withhold Income Taxes |
RP93-5 |
|
Failure to Withhold/Remit Tax |
TAM87-15 |
Farmers and Fishermen Penalty Relief Act for Tax Year 2018
|
IL19-8
|
|
Farmers and Fishermen Penalty Relief Act for Tax Year 2012 |
IL13-2 |
|
Section 444 Return |
TAM88-18 |
|
“Substantial Authority” Defined-Section 12-54-155 |
TAM89-20 |
|
Substantial Understatement-Applicability |
TAM88-22 |
|
Underpayment of Estimated Tax |
RR88-1 |
|
|
TAM87-1 |
|
|
IL90-22 |
|
|
IL88-3 |
|
|
IL88-2 |
|
|
IL87-3 |
|
Waiver, Dismissal, Reduction |
RP08-6 |
|
|
RPB02-5 |
|
|
RP98-3 |
|
|
RP97-6 |
|
|
RP95-2 |
|
|
RP93-1 |
|
|
RP87-2 |
|
Private Delivery Service-Timely Filing |
RP97-5 |
|
Recodification of Chapters 1 and 3 – Title 12 |
IL91-21 |
|
Recodification of Chapters 7, 9 and 19 – Title 12 |
IL95-25 |
|
Refunds: | |
|
General Claim for Refund Rule and Exceptions |
RP13-1 |
|
|
RPB00-3 |
|
|
RP95-5 |
Emancipation Holiday
| IL23-3
|
|
Right to Recover Taxes |
RR91-10 |
|
|
IL90-37 |
|
Statute of Limitations |
TAM89-3 |
|
State of Limitations for Claims for Refund |
RR13-1 |
|
|
RR97-14 |
|
Refunds and Credits |
RP89-1 |
|
Regulation - Capitalization and Deduction for Tangible Personal Property |
IL14-11 |
|
Regulations - Process of Issuing |
RPB01-6 |
|
|
RP97-1 |
|
|
RP87-3 |
|
Reorganization/Cross Reference Tables |
IL03-13 |
Reorganization/Sales and Use Tax
|
RIB02-15
|
|
Various Regulations Approved in 2009 |
IL09-11 |
|
Various Regulations Effective June 2006 |
IL06-15 |
|
Various Regulations Effective February 2006 |
IL06-3 |
|
SC Business Corporation Act of 1988 - Fees and Requirements |
IL88-9 |
|
Statute of Limitations: | |
|
Applicable Returns (6 years) |
RR89-6 |
|
Refunds and Credits |
RP89-1 |
|
Claims for Refund (See Refunds) | |
|
Retail/Wholesale Sales |
RR89-4 |
|
Sales/Use Tax of SC Lessor |
RR89-9 |
|
State Tax Liens |
IL97-21 |
|
Tax Liens-Expiration of |
RR15-6 |
|
Taxpayer Rights Advocate |
RP08-4 |
|
Tax Preparer Signature – Alternative Methods on Paper Returns |
RP13-3 |
|
Transferor Affidavit – Exception to Section 12-54-124 on Certain Asset Transfers |
RR04-2 |
