South Carolina Code of Laws
Title 12 - Taxation
Chapter 58 - South Carolina Taxpayers' Bill Of Rights

Section 12-58-10. Short title. - This chapter may be cited as the "South Carolina Taxpayers'...

Section 12-58-20. Administration of chapter. - The South Carolina Department of Revenue shall administer this chapter....

Section 12-58-30. Taxpayers' Rights Advocate established; duties. - The department shall establish the position of the Taxpayers' Rights...

Section 12-58-40. Taxpayer education and information program. - The department shall develop and implement a taxpayer education and...

Section 12-58-50. Implementation of taxpayer education and information program to be carried out; annual report of recommendations by department. - (A) The taxpayer education and information program specified in Section...

Section 12-58-60. Explanatory statements of procedures, remedies, rights and obligations of department and taxpayers; when and how provided. - The department shall publish brief but comprehensive statements in simple...

Section 12-58-70. Deficiency and tax due notices; contents. - All deficiency notices and all tax due notices are required...

Section 12-58-80. Evaluation of department employee's performance. - (A) The amount of revenue collected may not be used...

Section 12-58-90. Hearings; recording; taxpayer to be informed of rights. - (A) Hearings may be recorded only if prior notice is...

Section 12-58-100. Failure to make timely return or payment due to reasonable reliance on written advice from department. - (A) If the department finds that a person's failure to...

Section 12-58-110. Investigation or surveillance limited to department's responsibilities. - (A) An officer or employee of the department acting in...

Section 12-58-120. Release of levy issued or on any property. - The department shall release any levy issued or on any...

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. - (A) A taxpayer may file a claim with the department...

Section 12-58-150. Appeal procedure for modifying or releasing liens. - The department shall provide for an administrative appeal procedure for...

Section 12-58-160. Release of lien filed in error; notification of appropriate parties; prompt action to correct error. - (A) If the department determines that filing a lien was...

Section 12-58-165. Expungement of a recorded lien. - The department may take necessary action to expunge the recording...

Section 12-58-180. Applicability of provisions to taxes administered by department. - The provisions of this chapter are applicable to taxes administered...

Section 12-58-185. Extensions of payment periods; grounds; restrictions. - (A) The department, in its discretion, may accept installment payments...

Section 12-58-190. Delay or denial of refund because of audit for different tax period; disciplinary action. - (A) An officer or employee of the department may not...