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Publication

SC revenue ruling #20-1

South Carolina Department of Revenue
Abstract
The purpose of this advisory opinion is to update the Department of Revenue’s (“Department”) internal appeals process for tax matters. The primary change is to revise the appeals process to include a new Appeals Section established by the Department. Additionally, significant changes were made to “The South Carolina Revenue Procedures Act” (Chapter 60, Title 12) by Act No. 265 of 2018. Changes to Chapter 60 addressed in this Revenue Procedure include the items listed in this document.
Issue Date
2020-02-19
Keywords
Tax protests and appeals--South Carolina
Type
Rights
Copyright status determined to be in the public domain on April 27, 2020 by United States Supreme Court ruling (Georgia et al., Petitioners v. Public.Resource.Org, Inc. : 590 U.S.__(2020))
Digitization Specifications
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