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2021 South Carolina Code of Laws
Title 12 - Taxation
Chapter 58 - South Carolina Taxpayers' Bill Of Rights
Section 12-58-60. Explanatory statements of procedures, remedies, rights and obligations of department and taxpayers; when and how provided.
Universal Citation: SC Code § 12-58-60 (2021)
The department shall publish brief but comprehensive statements in simple and nontechnical language which explain procedures, remedies, and the rights and obligations of the department and taxpayers. As appropriate, statements must be provided to taxpayers with the initial notice of audit, the notice of proposed additional taxes, any subsequent notice of tax due, or other substantive notices. Additionally, the department shall include the statement in the tax booklets which are mailed annually to individuals and corporations.
HISTORY: 1995 Act No. 76, Section 6.
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