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SC INFORMATION LETTER #18-2
(South Carolina State Library, 2018-03-08)
This is a listing of interest rates to be applied to underpayments of taxes for the period from 1985 to 2018.
SC INFORMATION LETTER #17-18
(South Carolina State Library, 2017-12-06)
The interest rate to be applied to underpayments and overpayments of taxes is listed here.
SC INFORMATION LETTER #17-14
(South Carolina State Library, 2017-09-12)
The interest rate to be applied to underpayments and overpayments of taxes is listed here.
SC INFORMATION LETTER #17-9
(South Carolina State Library, 2017-06-21)
The interest rate to be applied to underpayments and over payments of taxes is listed in this opinion. The rate is compounded daily except simple interest applies to the underpayment of declaration of estimated tax.
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.