The South Carolina Department Of Revenue

  1. Law
  2. South Carolina Code of Laws
  3. Taxation
  4. The South Carolina Department Of Revenue

Checkout our iOS App for a better way to browser and research.

Section
12-4-10

Department of Revenue created.

Section
12-4-15

Departmental divisions; supervision.

Section
12-4-20

Offices, materials and supplies.

Section
12-4-30

Appointment of director; disposition of contested cases.

Section
12-4-40

Oath of office.

Section
12-4-70

Restriction on political activity and other acts of chairman interfering with or inconsistent with duties.

Section
12-4-310

Mandated powers and duties.

Section
12-4-320

Permissive powers and duties; rules, regulations, rulings, decisions; agreement or compromise as to taxpayer liabilities.

Section
12-4-325

Defense and indemnification of Department of Revenue employees and officers.

Section
12-4-330

Witnesses before department.

Section
12-4-340

Authority to contract with collection agency to collect delinquent taxes.

Section
12-4-350

Contracts for computer and data processing services; confidentiality of data.

Section
12-4-360

Verification by department to retirement systems of information on individual income tax returns.

Section
12-4-370

Disposition of funds collected on warrants for distraint and funds in Warrant Revolving Fund.

Section
12-4-375

Retention and expenditure of funds from bankruptcy operations.

Section
12-4-377

Records of and disposition of funds from sale of confiscated alcoholic beverages.

Section
12-4-379

Payment of fee required for Federal Refund Offset Program.

Section
12-4-380

Report to General Assembly.

Section
12-4-385

Proposed change in policy concerning particular industry group; notice.

Section
12-4-387

Conduct of audits to promote voluntary compliance and collection of revenues.

Section
12-4-388

Fees for education and training programs, certificates of compliance and other documents, and entry into installment agreements.

Section
12-4-390

Document handling fees; disposition of bingo revenues; department employee professional licensing costs.

Section
12-4-393

Contracting with private entities to establish data mining and data warehousing capabilities within department.

Section
12-4-395

Authority to accept payment by credit card.

Section
12-4-397

Tax amnesty period.

Section
12-4-510

Power to levy taxes and order reassessment of property; grant of powers previously granted to State Board of Equalization and State Board of Assessors.

Section
12-4-520

Dealings with county tax officials; oversight of county taxation matters.

Section
12-4-530

Investigation and prosecution of violations.

Section
12-4-535

Department determinations.

Section
12-4-540

Appraisal, assessment and equalization by department; appraisal, assessment and equalization of certain business property.

Section
12-4-550

Requirement for public officers, and for all persons, to furnish information in connection with taxes.

Section
12-4-560

Manuals, guides, and aids to assessment; listing of property by groups and classes.

Section
12-4-570

Report of all taxable property and its value.

Section
12-4-580

Authority allowing department to contract to collect outstanding liabilities.

Section
12-4-710

Department to determine exemptions.

Section
12-4-720

Filing of applications for exemptions.

Section
12-4-730

Declaration and certification of exemption; voiding of tax notices by auditor.

Section
12-4-740

Information to be furnished in support of request for exemption; inspection of premises.

Section
12-4-750

Revocation of exempt status; imposition of tax and penalty.