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SC revenue procedure #14-3
South Carolina Department of Revenue
South Carolina Department of Revenue
Issue Date
2014-08-01
Type
Text
Keywords
Advisory opinions--South Carolina, South Carolina Department of Revenue--Periodicals, Income tax--South Carolina
Abstract
There are a number of situations which may require that a taxpayer obtain confirmation that all tax returns and taxes administered by the South Carolina Department of Revenue have been filed and paid. A certificate of compliance obtained from the Department is prima facie evidence that a return has been filed, a tax has been paid, or that information has been provided as required. This procedure explains the certificate of compliance.
Rights
Copyright status undetermined. For more information contact, South Carolina State Library, 1500 Senate Street, Columbia, South Carolina 29201.