All deficiency notices and all tax due notices are required to contain a description of the basis for and identification of amounts of tax due, interest, and penalty.
S.C. Code Ann. § 12-58-70
Deficiency and tax due notices; contents
1995 Act No. 76, SECTION 6.
Official source: South Carolina Legislature. Reproduced from public-domain South Carolina statutes; confirm against the official source for the current text. Not legal advice.