South Carolina Statutes
§ 12-58-60 — Explanatory statements of procedures, remedies, rights and obligations of department and taxpayers; when and how provided.
South Carolina § 12-58-60
This text of South Carolina § 12-58-60 (Explanatory statements of procedures, remedies, rights and obligations of department and taxpayers; when and how provided.) is published on Counsel Stack Legal Research, covering South Carolina primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
S.C. Code Ann. § 12-58-60 (2026).
Text
The department shall publish brief but comprehensive statements in simple and nontechnical language which explain procedures, remedies, and the rights and obligations of the department and taxpayers. As appropriate, statements must be provided to taxpayers with the initial notice of audit, the notice of proposed additional taxes, any subsequent notice of tax due, or other substantive notices. Additionally, the department shall include the statement in the tax booklets which are mailed annually to individuals and corporations.
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Legislative History
HISTORY: 1995 Act No. 76, SECTION 6.
Nearby Sections
15
§ 12-58-10
Short title.§ 12-58-120
Release of levy issued or on any property.§ 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.§ 12-58-190
Delay or denial of refund because of audit for different tax period; disciplinary action.§ 12-58-20
Administration of chapter.Cite This Page — Counsel Stack
Bluebook (online)
South Carolina § 12-58-60, Counsel Stack Legal Research, https://law.counselstack.com/statute/sc/58/12-58-60.