The department, when requested by the Retirement Systems Division of the Public Employee Benefit Authority, shall verify information contained on individual income tax returns to assist the retirement systems in ascertaining if an individual receiving disability benefits has gainful employment for which he is receiving compensation. The retirement systems shall furnish the department information it requests to verify the information.
HISTORY: Added as Section 12-3-280, 1991 Act No. 171, Part II, Section 43A; Redesignated as Section 12-4-360 by 1991 Act No. 171, Part II, Section 43C.
Code Commissioner's Note
At the direction of the Code Commissioner, references in this section to the offices of the former State Budget and Control Board, Office of the Governor, or other agencies, were changed to reflect the transfer of them to the Department of Administration or other entities, pursuant to the directive of the South Carolina Restructuring Act, 2014 Act No. 121, Section 5(D)(1).
Structure South Carolina Code of Laws
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 12-4-310. Mandated powers and duties.
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 12-4-375. 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 12-4-395. Authority to accept payment by credit card.
Section 12-4-397. Tax amnesty period.
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 12-4-570. 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 12-4-750. Revocation of exempt status; imposition of tax and penalty.