S.C. Code Ann. § 12-58-50 — Implementation of taxpayer education and information program to be carried out; annual report of recommendations by department

(A) The taxpayer education and information program specified in Section 12-58-40 includes, but is not limited to:
(1) mailings to, or appropriate contact with, the taxpayer groups specified in Section 12-58-40(2) which explain in simplified terms the most common areas of noncompliance the taxpayers or industry groups are likely to encounter;
(2) a program of written communication with newly registered taxpayers explaining in simplified terms their duties and responsibilities and the most common areas of noncompliance encountered by participants in their business or industry;
(3) participation in small business seminars and similar programs organized by state and local agencies;
(4) revision of taxpayer education materials currently produced by the department which explain the most common areas of taxpayers' nonconformance in simplified terms;
(5) implementation of a continuing education program for audit personnel to include the application of new legislation to taxpayer activities and areas of recurrent taxpayer noncompliance or inconsistency of administration.
(B) The department shall annually publish a report of recommendations for improving taxpayer compliance and uniform administration including, but not limited to:
(1) changes in statute or department regulations;
(2) improvement of training of department personnel;
(3) improvement of taxpayer communication and education.