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Advisory opinions remain in effect unless superseded or modified by a change in statute, regulation, court decision, or another SCDOR advisory opinion.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
Administration of Policy, Including Advisory Opinions and Informal Advice	RP03-1	Administrative - Process & Procedures	2003	Revenue Procedure	Superseded
Advisory Opinion Index	IL03-23	Administrative - Citator & Indexes	2003	Information Letter	Superseded
Advisory Opinion Index	IL03-32	Administrative - Citator & Indexes	2003	Information Letter	Superseded
Advisory Opinion Index	IL03-9	Administrative - Citator & Indexes	2003	Information Letter	Superseded
Advisory Opinion Index	IL03-16	Administrative - Citator & Indexes	2003	Information Letter	Superseded
Allocation and Apportionment of ABC Licensee Income	PLR03-1	Income Tax	2003	Private Letter Ruling	Current
Bonus Depreciation	IL03-17	Income Tax, Property Tax	2003	Information Letter	Current
Certificate of Compliance Exception to a Lien Placed on Assets Transferred	RP03-5	Administrative - Process & Procedures	2003	Revenue Procedure	Superseded
Citator of SC Advisory Opinions	IL03-31	Administrative - Citator & Indexes	2003	Information Letter	Superseded
Citator of SC Advisory Opinions	IL03-15	Administrative - Citator & Indexes	2003	Information Letter	Superseded

Advisory Opinion Type

Status

Administration of Policy, Including Advisory Opinions and Informal Advice

RP03-1

Administrative - Process & Procedures

2003

Revenue Procedure

Superseded