South Carolina Code of Laws
Chapter 58 - South Carolina Taxpayers' Bill Of Rights
Section 12-58-110. Investigation or surveillance limited to department's responsibilities.

(A) An officer or employee of the department acting in connection with any law administered by the department may not knowingly authorize, require, or conduct any investigation of, or surveillance over, any person for any purpose outside the department's responsibilities.
(B) Any person violating subsection (A) is subject to disciplinary action in accordance with the department's procedure, including dismissal from office or discharge from employment.
(C) This section does not apply with respect to any otherwise lawful investigation concerning organized crime activities.
(D) The provisions of this section are not intended to prohibit, restrict, or prevent the exchange of information where the person is being investigated for multiple violations.
(E) For the purposes of this section:
(1) "Investigation" means any oral or written inquiry directed to any person, organization, or governmental agency.
(2) "Surveillance" means the monitoring of persons, places, or events by means of electronic interception, overt or covert observations, or photography, and the use of informants.
HISTORY: 1995 Act No. 76, Section 6.

Structure South Carolina Code of Laws

South Carolina Code of Laws

Title 12 - Taxation

Chapter 58 - South Carolina Taxpayers' Bill Of Rights

Section 12-58-10. Short title.

Section 12-58-20. Administration of chapter.

Section 12-58-30. Taxpayers' Rights Advocate established; duties.

Section 12-58-40. Taxpayer education and information program.

Section 12-58-50. Implementation of taxpayer education and information program to be carried out; annual report of recommendations by department.

Section 12-58-60. Explanatory statements of procedures, remedies, rights and obligations of department and taxpayers; when and how provided.

Section 12-58-70. Deficiency and tax due notices; contents.

Section 12-58-80. Evaluation of department employee's performance.

Section 12-58-90. Hearings; recording; taxpayer to be informed of rights.

Section 12-58-100. Failure to make timely return or payment due to reasonable reliance on written advice from department.

Section 12-58-110. Investigation or surveillance limited to department's responsibilities.

Section 12-58-120. Release of levy issued or on any property.

Section 12-58-130. Claim for reimbursement of bank charges due to erroneous levy by department; when filed; conditions to be satisfied; notification of denial to be in writing.

Section 12-58-150. Appeal procedure for modifying or releasing liens.

Section 12-58-160. Release of lien filed in error; notification of appropriate parties; prompt action to correct error.

Section 12-58-165. Expungement of a recorded lien.

Section 12-58-180. Applicability of provisions to taxes administered by department.

Section 12-58-185. Extensions of payment periods; grounds; restrictions.

Section 12-58-190. Delay or denial of refund because of audit for different tax period; disciplinary action.