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Administration of Policy/Process of Issuing Advisory Opinions |
RP09-3 |
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RP05-2 |
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RP03-1 |
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RPB02-3 |
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RIB00-3 |
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RP99-4 |
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RP97-8 |
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RP94-1 |
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RP93-6 |
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RP91-3 |
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RP87-3 |
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RP87-1 |
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Administrative Process-Authorized Taxpayer
Representatives |
RP92-6 |
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RP92-4 |
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IL93-9 |
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IL92-20 |
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Alcoholic Beverage Control Commission-Policies and Opinions |
IL93-11 |
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Appeals Process and Procedures |
RP06-2 |
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TRP06-2 |
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RP04-1 |
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RP95-6 |
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RP95-3 |
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RP92-1 |
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Bank Tax-Extensions and Tax Year |
RR92-9 |
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Certificate of Compliance Exception to a Lien Placed on Assets |
RP03-5 |
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Citator of South Carolina Advisory Opinions from 1987 to September 2009 |
IL09-17 |
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Collection Activities |
IL96-17 |
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Contingent Fees in State Tax Matters |
RR04-3 |
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Credit Card Payment of Taxes |
RPB01-2 |
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TRPB01-2 |
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RR99-12 |
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Debt Collection Procedures: |
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Governmental Enterprise Accounts Receivable
Collections (GEAR) |
RPB02-2 |
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RPB01-8 |
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Offsetting Credits and Refunds |
RP93-3 |
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RP92-3 |
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RP91-6 |
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RP88-1 |
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Disclosure Statements-Substantial Understatement of Tax |
RP89-2 |
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IL89-26 |
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DISCs and Foreign Trade Receipts-(See Interest Rate) |
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Due Date of Return-Saturday, Sunday or Holiday |
RPB00-2 |
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RP90-4 |
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RP90-2 |
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-Section 338(h)(10) Election |
RR89-10 |
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Electronics Funds Transfer/Immediately Available Funds |
RP06-1 |
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RP91-5 |
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RP90-3 |
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IL90-28 |
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Estimated Tax-Penalty/Interest for Underpayment (See Penalty) |
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Extension: |
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Filing Return |
TAM87-14 |
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Fiscal Year Election by Corporation |
TAM88-18 |
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General Rules Applicable to All Extensions |
RP93-2 |
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Partnerships, Estates, and Trusts-Chang in Extended Due Date |
IL08-27 |
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Faxing of Returns and Other Confidential Information |
RP91-4 |
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Index-Commission Decisions-From 1987 to March 31, 2006 |
IL95-5 |
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Index-Advisory Opinions from 1987 to September 2009 |
IL09-18 |
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Indexed Income Tax Rates for 1994 |
IL94-33 |
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Indexed Income Tax Rates for 1993 and 1994 |
IL93-29 |
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Indexed Income Tax Rates for 1990 |
IL90-35 |
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Interest and Penalties |
TAM89-12 |
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Interest Rate for Tax Liability Related to DISCs and
Foreign Trade Receipts |
IL99-3 |
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Interest Rate for Under/Overpayments-Periods September 1985
– September 2009 |
IL09-7 |
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Legislative Changes in 2009/New Laws |
IL09-14 |
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Legislative Changes in 2008/New Laws |
IL08-17 |
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Legislative Changes in 2007/New Laws |
IL07-16 |
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Legislative Changes in 2007/Supreme Court Opinion-One
Subject Rule |
IL08-12 |
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Legislative Changes in 2006/New Laws |
IL06-17 |
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Legislative Changes in 2005/New Laws |
IL05-24 |
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Legislative Changes in 2004/New Laws |
IL04-20 |
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IL05-6 |
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Legislative Changes in 2003/New Laws |
IL03-20 |
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IL04-3 |
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Legislative Changes in 2002/New Laws |
RIB02-16 |
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Legislative Changes in 2001/New Laws |
RIB01-16 |
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Legislative Changes in 2000/New Laws |
RIB00-15 |
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RIB00-21 |
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Legislative Changes in 1999/New Laws |
IL99-17 |
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Legislative Changes in 1998/New Laws |
IL98-16 |
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IL98-21 |
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Legislative Changes in 1997/New Laws |
IL97-17 |
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Legislative Changes in 1996/New Laws |
IL96-18 |
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Legislative Changes in 1995/New Laws |
IL95-16 |
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Legislative Changes in 1995/Enterprise Zone & Qualified
Recycling Facility |
IL95-13 |
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Legislative Changes in 1994/New Laws |
IL94-22 |
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IL94-20 |
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Legislative Changes in 1993/New Laws |
IL93-18 |
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Legislative Changes in 1992/New Laws |
IL92-25 |
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IL92-17 |
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Legislative Changes in 1991/New Laws |
IL91-19 |
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Penalty: |
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Checks Returned Due to Insufficient Funds |
TAM91-1 |
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Estimated Tax 1991-Underpayment From Long-Term Capital Gain |
IL91-14 |
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Extension for Filing/Tentative Return |
TAM87-14 |
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Failure to File and Pay Tax |
TAM88-22 |
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TAM87-3 |
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Failure to Pay-Amendments |
TAM89-5 |
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-% Tax Due With Extension |
TAM87-2 |
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Failure to Withhold Income Taxes |
RP93-5 |
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Failure to Withhold/Remit Tax |
TAM87-15 |
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Section 444 Return |
TAM88-18 |
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"Substantial Authority" Defined-Section 12-54-155 |
TAM89-20 |
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Substantial Understatement-Applicability |
TAM88-22 |
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Underpayment of Estimated Tax: |
RR88-1 |
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TAM88-3 |
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TAM87-1 |
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IL90-22 |
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IL88-3 |
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IL88-2 |
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IL87-3 |
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Waiver, Dismissal, Reduction |
RP08-6 |
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RPB02-5 |
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RP98-3 |
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RP97-6 |
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RP95-2 |
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RP93-1 |
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RP87-2 |
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Private Delivery Service-Timely Filing |
RP97-5 |
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Recodification of Chapters 1 and 3 - Title 12 |
IL91-21 |
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Recodification of Chapters 7, 9 and 19 - Title 12 |
IL95-25 |
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Refunds: |
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General Claim for Refund Rule and Exceptions |
RPB00-3 |
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RP95-5 |
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Right to Recover Taxes |
RR91-10 |
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IL90-37 |
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Statute of Limitations |
TAM89-3 |
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Statute of Limitations for Claims for Refund |
RR97-14 |
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Refunds and Credits |
RP89-1 |
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Regulations – Process of Issuing |
RPB01-6 |
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RP97-1 |
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RP87-3 |
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-Reorganization/Cross Reference Table |
IL03-13 |
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-Retail Licenses and Partnerships |
IL07-5 |
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-Various Regulations Approved in 2009 |
IL09-11 |
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-Various Regulation Effective June 2006 |
IL06-15 |
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-Various Regulations Effective February 2006 |
IL06-3 |
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SC Business Corporation Act of 1988-Fees and Requirements |
IL88-9 |
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Statute of Limitations: |
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Applicable Returns (6 years) |
RR89-6 |
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Refunds and Credits |
RP89-1 |
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Claims for Refund (See Refunds) |
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Retail/Wholesale Sales |
RR89-4 |
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Sales/Use Tax of SC Lessor |
RR89-9 |
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State Tax Liens |
IL97-21 |
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Taxpayers’ Rights Advocate |
RP08-4 |
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Transferor Affidavit - Exception to Section 12-54-124 on Certain Asset Transfers |
RR04-2 |
