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-Exception to Lien Placed on Assets | RP03-5 |
Citator of South Carolina Advisory Opinions from 1987 – March 2013 | IL13-10 |
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 | 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 – March 2013 | IL12-20 |
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 |
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 |
| | | | | |
