South Carolina Code of Laws — Title 12 (Taxation)
S.C. Code Ann. § 12-58-60
Explanatory statements of procedures, remedies, rights and obligations of department and taxpayers; when and how provided
Official textscstatehouse.gov
The department shall publish brief but comprehensive statements in simple and nontechnical language which explain procedures, remedies, and the rights and obligations of the department and taxpayers. As appropriate, statements must be provided to taxpayers with the initial notice of audit, the notice of proposed additional taxes, any subsequent notice of tax due, or other substantive notices. Additionally, the department shall include the statement in the tax booklets which are mailed annually to individuals and corporations.
Source: view the official text
In this chapter (19 sections)
- 12-58-10 · Short title
- 12-58-20 · Administration of chapter
- 12-58-30 · Taxpayers' Rights Advocate established; duties
- 12-58-40 · Taxpayer education and information program
- 12-58-50 · Implementation of taxpayer education and information program…
- 12-58-60 · Explanatory statements of procedures, remedies, rights and…
- 12-58-70 · Deficiency and tax due notices; contents
- 12-58-80 · Evaluation of department employee's performance
- 12-58-90 · Hearings; recording; taxpayer to be informed of rights
- 12-58-100 · Failure to make timely return or payment due to reasonable…
- 12-58-110 · Investigation or surveillance limited to department's…
- 12-58-120 · Release of levy issued or on any property
- 12-58-130 · Claim for reimbursement of bank charges due to erroneous…
- 12-58-150 · Appeal procedure for modifying or releasing liens
- 12-58-160 · Release of lien filed in error; notification of appropriate…
- 12-58-165 · Expungement of a recorded lien
- 12-58-180 · Applicability of provisions to taxes administered by…
- 12-58-185 · Extensions of payment periods; grounds; restrictions
- 12-58-190 · Delay or denial of refund because of audit for different…