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Get Sc Revenue Procedure #92-5 - The South Carolina Department Of ... - Sctax

RSEDES: All previous documents and any oral directives in conflict herewith. REFERENCE: S.C. Code Ann. Section 12-9-40 (Enacted 1992) AUTHORITY: S.C. Code Ann. Section 12-4-320 (Supp. 1991) SC Revenue Procedure #87-3 SCOPE: A Revenue Procedure is a statement describing agency procedures and is applicable only to employees of the South Carolina Tax Commission. PURPOSE: To provide guidelines that will assist Tax Commission employees in the administration of Code Section 12-9-40 and also a.

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