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Browsing Advisory Opinions by Subject "Taxation--South Carolina"

Now showing items 1-7 of 7

    • SC private letter ruling #19-1 

      South Carolina Department of Revenue (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 private letter ruling #20-5 

      South Carolina Department of Revenue (South Carolina State Library, 2020-07-10)
      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 private letter ruling #21-1 

      South Carolina Department of Revenue (South Carolina State Library, 2021-06-08)
      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 private letter ruling #21-2 

      South Carolina Department of Revenue (South Carolina State Library, 2021-12-02)
      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 private letter ruling #22-1 

      South Carolina Department of Revenue (South Carolina State Library, 2022-04-07)
      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 private letter ruling #22-2 

      South Carolina Department of Revenue (South Carolina State Library, 2022-11-02)
      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 REVENUE PROCEDURE #15-2 

      South Carolina Department of Revenue (South Carolina State Library, 2015-06-01)
      The purpose of this Revenue Procedure is to provide a procedure for a taxpayer to request use of an alternative apportionment method if the taxpayer believes that the prescribed statutory formula does not fairly represent ...