In keeping with the security objectives of the SCDOR, the following browsers are currently supported by our website:
The SCDOR issues advisory opinions to provide guidance concerning the application of laws administered by the Department. The advisory opinions drafted and recommended by Policy to the Director are:
A Citator is issued quarterly that 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.
Information Guide
Revenue Procedure #09-3
