Chapter

South Carolina Taxpayers' Bill of Rights

S.C. Code Ann. § 12-58-10— Short title
S.C. Code Ann. § 12-58-20— Administration of chapter
S.C. Code Ann. § 12-58-30— Taxpayers' Rights Advocate established; duties
S.C. Code Ann. § 12-58-40— Taxpayer education and information program
S.C. Code Ann. § 12-58-50— Implementation of taxpayer education and information program to be carried out; annual report of recommendations by department
S.C. Code Ann. § 12-58-60— Explanatory statements of procedures, remedies, rights and obligations of department and taxpayers; when and how provided
S.C. Code Ann. § 12-58-70— Deficiency and tax due notices; contents
S.C. Code Ann. § 12-58-80— Evaluation of department employee's performance
S.C. Code Ann. § 12-58-90— Hearings; recording; taxpayer to be informed of rights
S.C. Code Ann. § 12-58-100— Failure to make timely return or payment due to reasonable reliance on written advice from department
S.C. Code Ann. § 12-58-110— Investigation or surveillance limited to department's responsibilities
S.C. Code Ann. § 12-58-120— Release of levy issued or on any property
S.C. Code Ann. § 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
S.C. Code Ann. § 12-58-150— Appeal procedure for modifying or releasing liens
S.C. Code Ann. § 12-58-160— Release of lien filed in error; notification of appropriate parties; prompt action to correct error
S.C. Code Ann. § 12-58-165— Expungement of a recorded lien
S.C. Code Ann. § 12-58-180— Applicability of provisions to taxes administered by department
S.C. Code Ann. § 12-58-185— Extensions of payment periods; grounds; restrictions
S.C. Code Ann. § 12-58-190— Delay or denial of refund because of audit for different tax period; disciplinary action