SC Department of Revenue
 
 
 
 
 
 
 
 
 
 
 
 
Administrative Index

 

                                     ADMINISTRATIVE INDEX

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

Bank Tax-Extensions and Tax Year

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 2014

IL14-14

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:

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

RP14-1

 

 

RP93-2

Partnership, Estates, and Trusts-Change in Extended Due Date

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 – December 2014

IL14-16

Identity Theft Coverage, Protection and Procedures/New Laws

IL13-17

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

 

TAM88-3

 

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

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

 

 



 



 
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