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.
HISTORY: 1995 Act No. 76, Section 6.
Structure South Carolina Code of Laws
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 12-58-70. 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 12-58-110. Investigation or surveillance limited to department's responsibilities.
Section 12-58-120. Release of levy issued or on any property.
Section 12-58-150. Appeal procedure for modifying or releasing liens.
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.