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South Carolina Code of Laws
Title 12
Chapter 58
S.C. Code Ann. tit. 12, ch. 58
South Carolina Taxpayers' Bill of Rights
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12-58-10
Short title
12-58-20
Administration of chapter
12-58-30
Taxpayers' Rights Advocate established; duties
12-58-40
Taxpayer education and information program
12-58-50
Implementation of taxpayer education and information program to be carried out; annual report of recommendations by department
12-58-60
Explanatory statements of procedures, remedies, rights and obligations of department and taxpayers; when and how provided
12-58-70
Deficiency and tax due notices; contents
12-58-80
Evaluation of department employee's performance
12-58-90
Hearings; recording; taxpayer to be informed of rights
12-58-100
Failure to make timely return or payment due to reasonable reliance on written advice from department
12-58-110
Investigation or surveillance limited to department's responsibilities
12-58-120
Release of levy issued or on any property
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
12-58-150
Appeal procedure for modifying or releasing liens
12-58-160
Release of lien filed in error; notification of appropriate parties; prompt action to correct error
12-58-165
Expungement of a recorded lien
12-58-170
Repealed by 2005 Act No. 161, Section 15.B, eff June 9, 2005
12-58-180
Applicability of provisions to taxes administered by department
12-58-185
Extensions of payment periods; grounds; restrictions
12-58-190
Delay or denial of refund because of audit for different tax period; disciplinary action