Now showing items 1-3 of 3
SC revenue ruling #14-8
(South Carolina State Library, 2014-12-31)
The purpose of a Revenue Ruling is to provide guidance to the public. It is an advisory opinion issued to apply principles of tax law to a set of facts or a general category of taxpayers. It is the Department’s position ...
SC INFORMATION LETTER #14-16
(South Carolina State Library, 2014-12-16)
An Information Letter is a written statement issued to the public to announce general information useful in complying with the laws administered by the Department. This one deals with the interest rate to be applied to ...
SC revenue procedure #14-3
(South Carolina State Library, 2014-08-01)
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 ...