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Section 12-4-10. Department of Revenue created. - The South Carolina Department of Revenue is created to administer...
Section 12-4-15. Departmental divisions; supervision. - The Department of Revenue must be divided into such divisions...
Section 12-4-20. Offices, materials and supplies. - The department must be provided all necessary offices, furniture, equipment,...
Section 12-4-30. Appointment of director; disposition of contested cases. - (A) The department is governed in matters of policy and...
Section 12-4-40. Oath of office. - The director, within thirty days after notice of appointment and...
Section 12-4-70. Restriction on political activity and other acts of chairman interfering with or inconsistent with duties. - The director of the department shall devote the time required...
Section 12-4-310. Mandated powers and duties. - The department shall: (1) hold meetings, as considered necessary. The...
Section 12-4-320. Permissive powers and duties; rules, regulations, rulings, decisions; agreement or compromise as to taxpayer liabilities. - The department may: (1) make rules and promulgate regulations, not...
Section 12-4-325. Repealed. - HISTORY: Former Section, titled Defense and indemnification of Department of...
Section 12-4-330. Witnesses before department. - (A) The director may summon witnesses to appear and give...
Section 12-4-340. Authority to contract with collection agency to collect delinquent taxes. - The department, for the purposes of collecting delinquent taxes due...
Section 12-4-350. Contracts for computer and data processing services; confidentiality of data. - The department may contract for computer and other electronic data...
Section 12-4-360. Verification by department to retirement systems of information on individual income tax returns. - The department, when requested by the Retirement Systems Division of...
Section 12-4-370. Disposition of funds collected on warrants for distraint and funds in Warrant Revolving Fund. - Funds received from the collection of warrants for distraint may...
Section 12-4-375. Retention and expenditure of funds from bankruptcy operations. - The Department of Revenue may retain and expend in budgeted...
Section 12-4-377. Records of and disposition of funds from sale of confiscated alcoholic beverages. - The Department of Revenue shall maintain adequate records accounting for...
Section 12-4-379. Payment of fee required for Federal Refund Offset Program. - The Department of Revenue may incur and pay the expense...
Section 12-4-380. Report to General Assembly. - Within thirty days of final settlement, the department shall report...
Section 12-4-385. Proposed change in policy concerning particular industry group; notice. - The department shall notify the appropriate licensing division of the...
Section 12-4-387. Conduct of audits to promote voluntary compliance and collection of revenues. - The Department of Revenue shall use available personnel to conduct...
Section 12-4-388. Fees for education and training programs, certificates of compliance and other documents, and entry into installment agreements. - (A) The Department of Revenue may charge participants a fee...
Section 12-4-390. Document handling fees; disposition of bingo revenues; department employee professional licensing costs. - (A) The Department of Revenue may collect fees to recover...
Section 12-4-393. Contracting with private entities to establish data mining and data warehousing capabilities within department. - The Department of Revenue may contract with private entities to...
Section 12-4-395. Authority to accept payment by credit card. - The department may accept, on terms and conditions it establishes,...
Section 12-4-397. Tax amnesty period. - (A) In order to encourage the voluntary disclosure and payment...
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. - In addition to other powers and duties required by law,...
Section 12-4-520. Dealings with county tax officials; oversight of county taxation matters. - The department: (1) shall call meetings of all county assessors...
Section 12-4-530. Investigation and prosecution of violations. - The department may: (1) examine cases in which the laws...
Section 12-4-535. Department determinations. - (A) The department may issue a department determination directing the...
Section 12-4-540. Appraisal, assessment and equalization by department; appraisal, assessment and equalization of certain business property. - (A)(1) The department has the sole responsibility for the appraisal,...
Section 12-4-550. Requirement for public officers, and for all persons, to furnish information in connection with taxes. - The department shall: (1) require municipal, county, and other public...
Section 12-4-560. Manuals, guides, and aids to assessment; listing of property by groups and classes. - The department shall prepare appropriate manuals, guides, and other aids...
Section 12-4-570. Report of all taxable property and its value. - The department, at the request of the Governor or a...
Section 12-4-580. Authority allowing department to contract to collect outstanding liabilities. - (A) The department and another governmental entity may contract to...
Section 12-4-710. Department to determine exemptions. - Except for the exemption provided by Section 12-37-220(A)(9), the department...
Section 12-4-720. Filing of applications for exemptions. - (A) Applications for property exemptions, other than the exemption provided...
Section 12-4-730. Declaration and certification of exemption; voiding of tax notices by auditor. - The department, upon receipt of an application and upon proper...
Section 12-4-740. Information to be furnished in support of request for exemption; inspection of premises. - (A) An owner of tax-exempt property or a property owner...
Section 12-4-750. Revocation of exempt status; imposition of tax and penalty. - (A) The department may revoke tax-exempt status if the property...