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