South Carolina Taxpayers' Bill Of Rights

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  2. South Carolina Code of Laws
  3. Taxation
  4. South Carolina Taxpayers' Bill Of Rights

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Section
12-58-10

Short title.

Section
12-58-20

Administration of chapter.

Section
12-58-30

Taxpayers' Rights Advocate established; duties.

Section
12-58-40

Taxpayer education and information program.

Section
12-58-50

Implementation of taxpayer education and information program to be carried out; annual report of recommendations by department.

Section
12-58-60

Explanatory statements of procedures, remedies, rights and obligations of department and taxpayers; when and how provided.

Section
12-58-70

Deficiency and tax due notices; contents.

Section
12-58-80

Evaluation of department employee's performance.

Section
12-58-90

Hearings; recording; taxpayer to be informed of rights.

Section
12-58-100

Failure to make timely return or payment due to reasonable reliance on written advice from department.

Section
12-58-110

Investigation or surveillance limited to department's responsibilities.

Section
12-58-120

Release of levy issued or on any property.

Section
12-58-130

Claim for reimbursement of bank charges due to erroneous levy by department; when filed; conditions to be satisfied; notification of denial to be in writing.

Section
12-58-150

Appeal procedure for modifying or releasing liens.

Section
12-58-160

Release of lien filed in error; notification of appropriate parties; prompt action to correct error.

Section
12-58-165

Expungement of a recorded lien.

Section
12-58-180

Applicability of provisions to taxes administered by department.

Section
12-58-185

Extensions of payment periods; grounds; restrictions.

Section
12-58-190

Delay or denial of refund because of audit for different tax period; disciplinary action.