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South Carolina Department of Revenue
Miscellaneous Tax Section
P.O. Box 125
Columbia SC 29214-0136

Phone: 803-896-1970

​Summary:

A tax is levied on the disposal of low-level radioactive waste at the facility in Barnwell County for long-term disposal. The tax is $235 per cubic foot of low-level radioactive waste disposed of in South Carolina. Every entity subject to this tax is required to file the Form L-2092.

Due Dates:

 Payment is due within 30 days of the close of the state’s fiscal year (July 30)

General Information