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South Carolina Department of Revenue
Policy Division

P.O. Box 125
Columbia, SC 29214

 
​Title​Number
Administration of Policy/Process of Issuing Advisory Opinion RP09-3
RP05-2
RP03-1
RPB02-3
RIB00-3
RP99-4
RP97-8
RP94-1
RP93-6
RP91-3
RP87-3
RP87-1
Administrative Process-Authorized Taxpayer Representatives RP11-1
RP92-6
RP92-4
IL93-9
IL92-20
Alcoholic Beverage Control Commission-Policies and Opinions IL93-11
Appeals Process and Procedures RP06-2
TRP06-2
RP04-1
RP95-6
RP95-3
RP92-1
Assistance & Tax Relief (See Income)
​            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 FloodsIL15-15 
Bank Tax-Extensions and Tax Year RP17-1
TRP17-1
RR92-9
Certificate of Compliance-Updated Procedures RP14-3
          -Exception to Lien Placed on Assets RP03-5
Citator of South Carolina Advisory Opinions from 1987 – June 2017      IL17-12
Collection Activities IL96-17
Contingent Fees in State Tax Matters RP11-1
RR04-3
Credit Card Payment of Taxes RPB01-2
TRPB01-2
RR99-12
Debt Collection Procedures:
​          Debt Setoff and GEAR ProceduresRR15-13
          Governmental Enterprise Accounts Receivable Collections (“GEAR”) RPB02-2
RPB01-8
          Offsetting Credits and Refunds RP93-3
RP92-3
RP91-6
RP88-1
Disclosure Statements-Substantial Understatement of Tax RP89-2
IL89-26
DISCs and Foreign Trade Receipts-(See Interest Rate)
Due Dates of Return-Saturday, Sunday or Holiday RPB00-2
RP90-4
RP90-2
          -Section 338(h)(10) Election RR89-10
Effective Date of Legislation IL07-2
Electronic Funds Transfer/Immediately Available Funds RP06-1
RP91-5
RP90-3
IL90-28
Estimated Tax-Penalty/Interest for Underpayment (See Penalty)
Extension:
          Filing Return TAM87-14
          Fiscal Year Election by Corporation TAM88-18
          General Rules Applicable to All Extensions RP17-1
          TRP17-1
          RP14-1
RP93-2
          Partnership, Estates, and Trusts-Change in Extended Due Date RP17-1
TRP17-1
          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, 2009 IL09-25
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- March 31, 2018IL17-18
Identity Theft Coverage, Protection and Procedures/New Laws IL13-17
Legislative Changes in 2017/New Law IL17-15
         SC Infrastructure and Economic Development Reform ActIL17-8​
         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 IL04-20
IL05-6
Legislative Changes in 2003/New Laws IL03-20
IL04-3
Legislative Changes in 2002/New Laws RIB02-16
Legislative Changes in 2001/New Laws RIB01-16
Legislative Changes in 2000/New Laws RIB00-15
RIB00-21
Legislative Changes in 1999/New Laws IL99-17
Legislative Changes in 1998/New Laws IL98-16
IL98-21
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 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
          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
          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