South Carolina Code of Laws
Chapter 4 - The South Carolina Department Of Revenue
Section 12-4-20. Offices, materials and supplies.

South Carolina Code of Laws

Title 12 - Taxation

Chapter 4 - The South Carolina Department Of Revenue

Section 12-4-10. Department of Revenue created.

Section 12-4-15. Departmental divisions; supervision.

Section 12-4-20. Offices, materials and supplies.

Section 12-4-30. Appointment of director; disposition of contested cases.

Section 12-4-40. Oath of office.

Section 12-4-70. Restriction on political activity and other acts of chairman interfering with or inconsistent with duties.

Section 12-4-310. Mandated powers and duties.

Section 12-4-320. Permissive powers and duties; rules, regulations, rulings, decisions; agreement or compromise as to taxpayer liabilities.

Section 12-4-325. Repealed.

Section 12-4-330. Witnesses before department.

Section 12-4-340. Authority to contract with collection agency to collect delinquent taxes.

Section 12-4-350. Contracts for computer and data processing services; confidentiality of data.

Section 12-4-360. Verification by department to retirement systems of information on individual income tax returns.

Section 12-4-370. Disposition of funds collected on warrants for distraint and funds in Warrant Revolving Fund.

Section 12-4-375. Retention and expenditure of funds from bankruptcy operations.

Section 12-4-377. Records of and disposition of funds from sale of confiscated alcoholic beverages.

Section 12-4-379. Payment of fee required for Federal Refund Offset Program.

Section 12-4-380. Report to General Assembly.

Section 12-4-385. Proposed change in policy concerning particular industry group; notice.

Section 12-4-387. Conduct of audits to promote voluntary compliance and collection of revenues.

Section 12-4-388. Fees for education and training programs, certificates of compliance and other documents, and entry into installment agreements.

Section 12-4-390. Document handling fees; disposition of bingo revenues; department employee professional licensing costs.

Section 12-4-393. Contracting with private entities to establish data mining and data warehousing capabilities within department.

Section 12-4-395. Authority to accept payment by credit card.

Section 12-4-397. Tax amnesty period.

Section 12-4-510. Power to levy taxes and order reassessment of property; grant of powers previously granted to State Board of Equalization and State Board of Assessors.

Section 12-4-520. Dealings with county tax officials; oversight of county taxation matters.

Section 12-4-530. Investigation and prosecution of violations.

Section 12-4-535. Department determinations.

Section 12-4-540. Appraisal, assessment and equalization by department; appraisal, assessment and equalization of certain business property.

Section 12-4-550. Requirement for public officers, and for all persons, to furnish information in connection with taxes.

Section 12-4-560. Manuals, guides, and aids to assessment; listing of property by groups and classes.

Section 12-4-570. Report of all taxable property and its value.

Section 12-4-580. Authority allowing department to contract to collect outstanding liabilities.

Section 12-4-710. Department to determine exemptions.

Section 12-4-720. Filing of applications for exemptions.

Section 12-4-730. Declaration and certification of exemption; voiding of tax notices by auditor.

Section 12-4-740. Information to be furnished in support of request for exemption; inspection of premises.

Section 12-4-750. Revocation of exempt status; imposition of tax and penalty.