There is a newer version of the South Carolina Code of Laws
2012 South Carolina Code of Laws
Title 12 - Taxation
Chapter 4 - THE SOUTH CAROLINA DEPARTMENT OF REVENUE
ARTICLE 1 DEPARTMENT ORGANIZATION- 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 12-4-510 - 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.
- Section 12-4-755 - Repealed by 2000 Act No. 399, Section 3(O), eff August 17, 2000.
- Section 12-4-770 - Repealed by 2006 Act No. 386, Section 30, eff June 14, 2006.
- Section 12-4-780 - Redesignated as Section 12-4-395 by 2006 Act No. 386, Section 3, eff June 14, 2006.
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