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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 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.
Requests for PLRs must be in writing from a specific person or that person's representative. PLRs will NOT be issued in response to oral inquiries.
Information Guide: Request for Advisory OpinionThis information guide briefly explains the procedure for obtaining a written determination, as outlined in RP09-3, from the SCDOR.
Advisory opinions consist of Revenue Rulings, Revenue Procedures, Private Letter Rulings, and Information Letters. See the definition of each advisory opinion in RP09-3.
