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2022 South Carolina Code of Laws
Title 12 - Taxation
Chapter 58 - South Carolina Taxpayers' Bill Of Rights
- 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.
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