Taxpayers who disagree with a proposed tax assessment issued by the South Carolina Department of Revenue (SCDOR or DOR) may or may not be able reach an agreement at the administrative level. When taxpayers and SCDOR cannot resolve a proposed tax assessment at the administrative level, DOR will issue a Department Determination. A taxpayer can then seek judicial review of the Department Determination by filing a request for a contested case hearing with the South Carolina Administrative Law Court (ALC) within 30 days of the issuance of the Department Determination. This is the only ...
Posts tagged Department Determination.
Posted in: Examinations, Audits and Appeals, South Carolina Tax
Tags: Appeals, Bond, Department Determination, department of revenue, Payment, South Carolina Administrative Law Court, South Carolina Court of Appeals, South Carolina State Tax Case, Tax Assessment, Taxpayers