Now showing items 1-14 of 14

  • SC INFORMATION LETTER #15-13 

    South Carolina Department of Revenue (South Carolina State Library, 2015-09-14)
    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 #16-4 (revised) 

    South Carolina Department of Revenue (South Carolina State Library, 2016-03-17)
    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 #17-14 

    South Carolina Department of Revenue (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 #17-18 

    South Carolina Department of Revenue (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 #17-9 

    South Carolina Department of Revenue (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 INFORMATION LETTER #18-2 

    South Carolina Department of Revenue (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 #19-15 

    South Carolina Department of Revenue (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 Department of Revenue (South Carolina State Library, 2019-08-31)
    The interest rate to be applied to underpayments and overpayments of taxes is listed.
  • SC information letter #19-6 

    South Carolina Department of Revenue (South Carolina State Library, 2019-02-27)
    The interest rate to be applied to underpayments and overpayments of taxes is listed here.
  • 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 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 ...
  • SC REVENUE RULING #15-11 

    South Carolina Department of Revenue (South Carolina State Library, 2015-08-03)
    This revenue ruling supersedes SC Revenue Ruling #13-2. This ruling deals with sales to government employees, foreign diplomats, and other similar employees while on official business.
  • SC REVENUE RULING #15-3 

    South Carolina Department of Revenue (South Carolina State Library, 2015-06-08)
    The purpose of this advisory opinion is to provide a comprehensive discussion of the application of the deed recording fee to a wide variety of real estate transactions. This advisory opinion will “summarize” longstanding ...
  • SC REVENUE RULING #15-5 

    South Carolina Department of Revenue (South Carolina State Library, 2015-06-12)
    This revenue ruling addresses some of the issues that may arise when South Carolina requires or a taxpayer requests an alternative allocation or apportionment method, including combined unitary reporting.