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SC private letter ruling #19-1
(South Carolina State Library, 2019-06-13)A Private Letter Ruling is an advisory opinion issued to a specific taxpayer by the Department to apply principles of law to a specific set of facts or a particular tax situation. It is the Department’s opinion limited to ... -
SC information letter #19-6
(South Carolina State Library, 2019-02-27)The interest rate to be applied to underpayments and overpayments of taxes is listed here. -
SC information letter #19-15
(South Carolina State Library, 2019-06-07)The interest rate to be applied to underpayments and overpayments of taxes is listed. The rate is compounded daily except simple interest applies to the underpayment of declaration of estimated tax. -
SC information letter #19-22
(South Carolina State Library, 2019-08-31)The interest rate to be applied to underpayments and overpayments of taxes is listed.