2019 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 12-4-397. 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.
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