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Ezel / Tax Rulings / SC
SC SC Information Letter #06-7 2006-04-10

How could taxpayers check whether a South Carolina advisory opinion had been modified, superseded, or made obsolete as of March 31, 2006?

Short answer: Use the citator attached to SC Information Letter #06-7. It covers South Carolina advisory opinions issued from 1987 through March 31, 2006 and identifies how later advisory opinions modified, superseded, or made earlier opinions obsolete. The letter supersedes the prior citator, SC Information Letter #05-34. The Department warns that the citator does not capture the effect of new laws, regulations, or court decisions, may contain errors or omissions, and is not a substitute for researching original sources of authority.

Apply this to your situation

This page answers the general question as of 2006. Ezel answers yours, under current South Carolina tax law, with citations.

Currency note: this ruling is from 2006
Subsequent statutory amendments, regulation changes, court decisions, or later rulings may have changed the analysis. Treat this page as historical context, not current tax advice. Verify current law before relying on any specific rule, rate, or position mentioned here.
Disclaimer: This is an official South Carolina Department of Revenue Information Letter. The Department states that an Information Letter announces general compliance information and has NO precedential value. The Department also states that this citator is a convenience reference, may contain errors or omissions, does not track the effect of new laws, regulations, or court decisions, and is not a substitute for original-source research. Its coverage ends March 31, 2006. This summary is informational only and is not legal or tax advice.
About this page: The plain-English summary, reader guidance, and Q&A below were written by Ezel based on the official state tax ruling. The original ruling (linked on this page as a PDF) is the authoritative source for any reliance.
View original ruling (PDF)

Plain-English summary

This Information Letter is a research tool for checking whether a later South Carolina advisory opinion affected an earlier one. The attached citator covers opinions issued from 1987 through March 31, 2006 and uses status terms such as modified, modifying, obsolete, superseded by, and superseding. It supersedes the prior edition, SC Information Letter #05-34.

The Department emphasizes important limits:

  • the citator tracks the effect of advisory opinions on other advisory opinions;
  • it does not include the effect of new laws, regulations, or court decisions;
  • it may contain errors or omissions; and
  • it should not replace research into original legal authorities.

The letter says the citator generally is revised quarterly. It also explains that periodically updated items such as per-capita-income figures and county rankings are not treated as modified, superseded, or obsolete merely because a later period's figures were issued.

What this means for you

Before using an older South Carolina advisory opinion, check the citator for a later opinion that changed its status. Then separately confirm the governing statutes, regulations, and court decisions, because the citator does not track those legal changes.

Common questions

Q: What period does this edition cover?
A: Advisory opinions issued from 1987 through March 31, 2006.

Q: Does the citator show statutory or court changes?
A: No. The Department expressly says it does not include the effect of new laws, regulations, or court decisions.

Q: Is an opinion current merely because it is absent from the citator?
A: The letter says an unlisted opinion is not obsolete, modified, or superseded to the Department's best knowledge, but the citator can contain errors and does not replace original-source research.

Subject

Citator of SC Advisory Opinions

Source

Original ruling text

State of South Carolina

Department of Revenue
301 Gervais Street, P.O. Box 125, Columbia, South Carolina 29214

SC INFORMATION LETTER #06-7

SUBJECT:

Citator of SC Advisory Opinions

DATE:

April 10, 2006

SUPERSEDES:

SC Information Letter #05-34

AUTHORITY:

S. C. Code Ann. Section 12-4-320 (2000)
SC Revenue Procedure #05-2

SCOPE:

An Information Letter is a written statement issued to the public
to announce general information useful in complying with the
laws administered by the Department. An Information Letter has
no precedential value.

A citator of advisory opinions issued by the Department from 1987 to March 31, 2006 is
available. This citator provides assistance in determining what effect new advisory
opinions have on those previously published to the best of our knowledge. It does not
include the effect new laws, regulations, or court decisions have on previously issued
advisory opinions; it should not be relied on as a substitute for researching original
sources of authority.
This citator has been compiled as a reference tool for the convenience of taxpayers, tax
practitioners, and Department employees. Because of the number of years and the
number of advisory opinions, it is possible that you may find an error or omission in this
citator. If you find an error or omission, please contact Deana West in the Department’s
Policy Section at 803-898-5139.
A copy of the citator is attached.

CITATOR of ADVISORY OPINIONS
Attached is a citator that provides assistance in determining what effect new advisory
opinions have on those previously published. It will generally be revised and issued on a
quarterly basis.
Advisory Opinions are abbreviated and indexed as follows:
RR

  • Revenue Ruling
    TRR - Temporary Revenue Ruling
    RP
  • Revenue Procedure
    TRP - Temporary Revenue Procedure
    PLR - Private Letter Ruling
    TAM - Technical Advice Memorandum
    IL
  • Information Letter
    From January 1, 2000 through December 31, 2002, the Department issued advisory
    opinions under names different than listed above. They were referred to as:
    RAB - Revenue Advisory Bulletin
    TRAB - Temporary Revenue Advisory Bulletin
    RPB - Revenue Procedural Bulletin
    TRPB - Temporary Revenue Procedural Bulletin
    PRO - Private Revenue Opinion
    RIB
  • Revenue Informational Bulletin
    The citator is organized by type of advisory opinion and lists each one effected in
    chronological order by year of issuance. Advisory opinions that are not listed in the
    citator are not obsolete, modified, or superseded, to the best of our knowledge. Certain
    advisory opinions contain information that is updated on a periodic basis, such as per
    capita income figures and county rankings used for certain credits. Advisory opinions
    announcing this information are not reflected in the citator as modified, superseded, or
    obsolete since they remain effective for the periods they cover. Please see the advisory
    opinion index to locate the appropriate advisory opinion.
    A definition of the terms used in the citator to describe effected advisory opinions are as
    follows:
    Modified by - The boldfaced advisory opinion has been changed in part. This term is
    commonly used to identify advisory opinions which have been changed in part by
    another advisory opinion.

2

Modifying - The boldfaced advisory opinion changes in part a previously issued advisory
opinion.
Obsolete - The boldfaced advisory opinion has been withdrawn or is no longer valid.
Superseded by - The boldfaced advisory opinion has been replaced by a subsequent
advisory opinion.
Superseding - The boldfaced advisory opinion is replacing a previously issued advisory
opinion.
The Advisory Opinion Index and Interest Rate of Underpayments and Overpayments are
issued quarterly and contain information of a cumulative nature. Exhibit 1 contains the
most recently issued information on these topics. Information Letters issued previously
remain valid for the periods they cover.

3

SC REVENUE RULINGS
REVENUE RULING #87-3
Modified by RR #91-15
REVENUE RULING #87-4
Modified by RR #91-15
Superseded by RR #87-6
REVENUE RULING #87-5
Superseded by RR #99-5
REVENUE RULING #87-6
Modified by RR #91-15
Superseding RR #87-4
REVENUE RULING #88-2
Superseded by RR #97-3
REVENUE RULING #88-6
Superseded by IL #94-31
REVENUE RULING #88-9
Obsolete
REVENUE RULING #88-12
Obsolete
REVENUE RULING #89-1
Obsolete
REVENUE RULING #89-9
Superseded by RP #95-5

(Revised 4/10/06)

4

REVENUE RULING #89-12
Obsolete
REVENUE RULING #89-13
Obsolete
REVENUE RULING #89-15
Superseded by RR #90-3
Superseded by RR #89-19
Superseding IL #89-22
REVENUE RULING #89-17
Superseded by RR #97-3
REVENUE RULING #89-19
Superseded by RR #90-3
Superseding RR #89-15
Superseding IL #89-22
REVENUE RULING #89-20
Superseded by IL #90-6
Superseding IL #89-19
REVENUE RULING #89-23
Modified by RR #90-8
Modified by RR #90-2
REVENUE RULING #90-2
Modifying RR #89-23
REVENUE RULING #90-3
Modified by IL #93-18
Superseding RR #89-19
Superseding RR #89-15
Superseding IL #89-22
REVENUE RULING #90-4
Superseded by RR #90-7
REVENUE RULING #90-5
Obsolete

5

REVENUE RULING #90-7
Modified by RR #92-1
Modified by IL #91-17
Modified by IL #91-10
Superseding RR #90-4
REVENUE RULING #90-8
Modifying RR #89-23
REVENUE RULING #90-9
Superseded by RR #96-2
Modifying TAM #90-8
Modifying TAM #90-7
REVENUE RULING #90-11
Superseded by RR #91-17
REVENUE RULING #91-1
Modifying IL #89-30
Modifying IL #89-1
Modifying IL #88-15
REVENUE RULING #91-3
Superseding IL #89-25
REVENUE RULING #91-4
Obsolete
REVENUE RULING #91-8
Modified by RR #04-7
REVENUE RULING #91-10
Obsolete
REVENUE RULING #91-13
Superseded by RR #04-7
REVENUE RULING #91-14
Superseding TAM #90-8

6

REVENUE RULING #91-15
Superseding IL #88-7
Modifying RR #87-6
Modifying RR #87-4
Modifying RR #87-3
Modifying PLR #87-6
REVENUE RULING #91-16
Superseded by RR #93-10
Modifying PLR #88-19
REVENUE RULING #91-17
Modified by RR #05-16
Superseding IL #91-13
Superseding RR #90-11
REVENUE RULING #92-1
Modifying IL #91-17
Modifying IL #91-10
Modifying RR #90-7
REVENUE RULING #92-3
Superseded by RR #95-6
REVENUE RULING #92-7
Superseded by RR #92-14
REVENUE RULING #92-10
Modified by RR #93-13
REVENUE RULING #92-11
Superseded by RR #94-2
REVENUE RULING #92-14
Superseding RR #92-7
Superseding TAM #88-7
REVENUE RULING #92-15
Modified by IL #93-28
REVENUE RULING #93-3
Superseded by RR #97-9
7

REVENUE RULING #93-4
Superseded by RR #05-13
Modifying PLR #89-6
REVENUE RULING #93-6
Superseded by RR #05-12
REVENUE RULING #93-8
Obsolete
REVENUE RULING #93-10
Superseded by RR #97-15
Superseding RR #91-16
REVENUE RULING #93-12
Superseded by RR #94-9
REVENUE RULING #93-13
Modifying RR #92-10
REVENUE RULING #94-2
Superseding RR #92-11
REVENUE RULING #94-6
Superseded by RR #94-10
REVENUE RULING #94-5
Superseded by IL #96-3
REVENUE RULING #94-9
Superseding RR #93-12
Superseding IL #94-3
REVENUE RULING #94-10
Superseding RR #94-6
REVENUE RULING #95-5
Superseding IL #94-23
Modifying PLR #92-7

8

REVENUE RULING #95-6
Superseding RR #92-3
REVENUE RULING #95-7
Superseded by RR #95-13
REVENUE RULING #95-12
Superseded by RR #04-13
REVENUE RULING #95-13
Superseding RR #95-7
REVENUE RULING #95-14
Obsolete
REVENUE RULING #95-15
Modified by IL #98-20
REVENUE RULING #95-17
Superseding TAM #93-1
REVENUE RULING #96-2
Superseding RR #90-9
REVENUE RULING #96-6
Obsolete
REVENUE RULING #96-7
Superseded by RR #99-8
REVENUE RULING #96-8
Superseded by RR #97-20
REVENUE RULING #96-9
Modified by RR #05-16
REVENUE RULING #97-3
Superseded by RR #98-21
Superseding RR #89-17
Superseding RR #88-2

9

REVENUE RULING #97-4
Obsolete
REVENUE RULING #97-9
Superseding RR #93-3
REVENUE RULING #97-11
Superseded by RR #99-13
REVENUE RULING #97-12
Modified by RR #05-3
REVENUE RULING #97-15
Superseding RR #93-10
Superseding RR #91-16
REVENUE RULING #97-18
Obsolete
REVENUE RULING #97-20
Superseding RR #96-8
REVENUE RULING #97-22
Superseding RR#98-5
REVENUE RULING #97-23
Superseded by RR #04-4
REVENUE RULING #98-5
Superseding RR #97-22
REVENUE RULING #98-6
Obsolete
REVENUE RULING #98-15
Superseded by RR #99-9
REVENUE RULING #98-16
Superseded by RAB #01-2

10

REVENUE RULING #98-21
Superseding RR #97-3
Superseding RR #89-17
Superseding RR #88-2
REVENUE RULING #99-4
Superseded by TRAB #00-1
REVENUE RULING #99-5
Superseding RR #87-5
Superseding IL #87-2
REVENUE RULING #99-7
Modified by IL #99-14
REVENUE RULING #99-8
Superseded by RAB #02-3
Superseding RR #96-7
Superseding IL #94-6
Superseding IL #91-11
Superseding IL #88-11
REVENUE RULING #99-9
Superseding RR #98-15
REVENUE RULING #99-13
Superseding RR #97-8
REVENUE RULING #03-5
Superseded by RR #05-13
REVENUE RULING #04-4
Superseding RR #97-23
REVENUE RULING #04-7
Superseding RR #91-13
Modifying RR #91-8
Superseding PLR #94-7
REVENUE RULING #04-13
Superseding RR #95-12

11

REVENUE RULING #05-2
Superseding TRR #05-2
REVENUE RULING #05-3
Modifying RR #97-12
REVENUE RULING #05-4
Superseding IL #93-25
REVENUE RULING #05-9
Superseding RAB #02-4
REVENUE RULING #05-10
Superseding RAB #02-5
REVENUE RULING #05-11
Modifying RP #98-1
REVENUE RULING #05-12
Superseding RR #93-6
REVENUE RULING #05-13
Superseding RR #03-5
Superseding RR #93-4
REVENUE RULING #05-15
Superseding TRR #05-15
REVENUE RULING #05-16
Modifying RR #96-9
Modifying RR #91-17

12

SC TEMPORARY REVENUE RULINGS
TEMPORARY REVENUE RULING #05-2
Superseded by RR #05-2
TEMPORARY REVENUE RULING #05-15
Superseded by RR #05-15

13

SC REVENUE ADVISORY BULLETINS
REVENUE ADVISORY BULLETIN #00-1
Superseding TRAB #00-1
REVENUE ADVISORY BULLETIN #00-5
Superseding TRAB #00-5
REVENUE ADVISORY BULLETIN #00-8
Obsolete
REVENUE ADVISORY BULLETIN #00-9
Obsolete
REVENUE ADVISORY BULLETIN #01-2
Superseding RR #98-16
REVENUE ADVISORY BULLETIN #01-3
Superseded by RAB #02-4
REVENUE ADVISORY BULLETIN #01-4
Superseded by RAB #02-5
REVENUE ADVISORY BULLETIN #02-2
Superseding IL #98-18
REVENUE ADVISORY BULLETIN #02-3
Superseding RR #99-8
REVENUE ADVISORY BULLETIN #02-4
Superseded by RR #05-9
Superseding RAB #01-3
REVENUE ADVISORY BULLETIN #02-5
Superseded by RR #05-10
Superseding RAB #01-4

14

SC TEMPORARY REVENUE ADVISORY BULLETINS
TEMPORARY REVENUE ADVISORY BULLETIN #00-1
Superseded by RAB #00-1
Superseding RR #99-4
TEMPORARY REVENUE ADVISORY BULLETIN #00-5
Superseded by RAB #00-5

15

SC REVENUE PROCEDURES
REVENUE PROCEDURE #87-1
Superseded by RP #93-6
REVENUE PROCEDURE #87-2
Superseded by RP #93-1
REVENUE PROCEDURE #87-3
Superseded by RP #97-1
Superseded by RP #93-6
Modified by RP #91-3
REVENUE PROCEDURE #88-1
Superseded by RP #91-6
REVENUE PROCEDURE #89-1
Superseded by RP #95-5
REVENUE PROCEDURE #89-5
Superseded by RPB #01-7
REVENUE PROCEDURE #92-2
Superseded by RP #96-1
REVENUE PROCEDURE #90-2
Superseded by RP #90-4
REVENUE PROCEDURE #90-3
Superseded by RP #91-5
Superseding IL #90-28
REVENUE PROCEDURE #90-4
Superseded by RPB #00-2
Superseding RP #90-2
REVENUE PROCEDURE #91-3
Superseded by RP #93-6
Modifying RP #87-3

16

REVENUE PROCEDURE #91-5
Superseding RP #90-3
Superseding IL #90-28
REVENUE PROCEDURE #91-6
Superseded by RP #92-3
Superseding RP #88-1
REVENUE PROCEDURE #91-10
Obsolete
REVENUE PROCEDURE #92-1
Superseded by RP #95-3
REVENUE PROCEDURE #92-2
Superseded by RP #96-1
REVENUE PROCEDURE #92-3
Superseded by RP #93-3
Superseding RP #91-6
REVENUE PROCEDURE #93-1
Superseded by RP #95-2
Superseding RP #87-2
REVENUE PROCEDURE #93-3
Superseding RP #92-3
REVENUE PROCEDURE #93-6
Superseded by RP #94-1
Superseding RP #91-3
Superseding RP #87-3
Superseding RP #87-1
REVENUE PROCEDURE #94-1
Superseded by RP #97-8
Superseding RP #93-6
REVENUE PROCEDURE #94-2
Superseded by IL #95-11

17

REVENUE PROCEDURE #94-3
Modifying TAM #89-4
REVENUE PROCEDURE #95-1
Superseded by RP #98-2
REVENUE PROCEDURE #95-2
Superseded by RP #97-6
Superseding RP #93-1
REVENUE PROCEDURE #95-3
Superseded by RP #95-6
Superseding RP #92-1
REVENUE PROCEDURE #95-5
Superseded by RPB#00-3
Superseding RP #89-1
Superseding RR #89-9
REVENUE PROCEDURE #95-6
Superseded by RP #04-1
Superseding RP #95-3
REVENUE PROCEDURE #95-7
Modified by RPB #01-3
Modified by TRPB #01-3
REVENUE PROCEDURE #96-1
Superseded by RPB #01-5
Superseding IL #94-5
Superseding RP #92-2
REVENUE PROCEDURE #96-2
Superseding IL #96-5
REVENUE PROCEDURE #96-3
Superseded by RPB #02-4
REVENUE PROCEDURE #97-1
Superseded by RPB #01-6
Superseding RP #87-3
18

REVENUE PROCEDURE #97-2
Superseded by RP #99-1
REVENUE PROCEDURE #97-6
Superseded by RP #98-3
REVENUE PROCEDURE #97-8
Superseded by RP #99-4
Superseding RP #94-1
REVENUE PROCEDURE #98-1
Modified by RR #05-11
REVENUE PROCEDURE #98-2
Superseding RP #95-1
REVENUE PROCEDURE #98-3
Superseded by RPB #02-5
Superseding RP #97-6
REVENUE PROCEDURE #98-4
Obsolete
REVENUE PROCEDURE #99-1
Superseded by RPB #00-1
Superseded by TRPB #00-1
Superseding RP #97-2
REVENUE PROCEDURE #99-4
Superseded by RPB #02-3
Superseding RP #97-8
REVENUE PROCEDURE #03-1
Superseded by RP #05-2
Superseding RPB #02-3
REVENUE PROCEDURE #03-2
Superseding TRP #03-2

19

REVENUE PROCEDURE #03-3
Superseded by RP #03-6
Superseding RPB #01-7
REVENUE PROCEDURE #05-2
Superseding RP #03-1
REVENUE PROCEDURE #03-4
Superseded by RP #04-3
Superseding RPB #01-3
REVENUE PROCEDURE #03-6
Superseding RP #03-3
REVENUE PROCEDURE #04-1
Superseding RP #95-6
REVENUE PROCEDURE #04-3
Superseded by RP #04-4
Superseding RP #03-4
REVENUE PROCEDURE #04-4
Superseding RP #04-3
REVENUE PROCEDURE #05-2
Superseding RP #03-1

20

SC REVENUE PROCEDURAL BULLETINS
REVENUE PROCEDURAL BULLETIN #00-1
Superseding TRPB #00-1
REVENUE PROCEDURAL BULLETIN #00-2
Superseding RP #90-4
REVENUE PROCEDURAL BULLETIN #00-3
Superseding RP#95-5
REVENUE PROCEDURAL BULLETIN #01-2
Superseding TRPB #01-2
REVENUE PROCEDURAL BULLETIN #01-3
Superseded by RP #03-4
Superseding TRPB #01-3
Modifying RP #95-7
REVENUE PROCEDURAL BULLETIN #01-4
Superseding TRPB #01-4
REVENUE PROCEDURAL BULLETIN #01-5
Superseding RP #96-1
REVENUE PROCEDURAL BULLETIN #01-6
Superseding RP #97-1
REVENUE PROCEDURAL BULLETIN #01-7
Superseded by RP #03-3
Superseding RP #89-5
REVENUE PROCEDURAL BULLETIN #01-8
Superseded by RPB #02-2
REVENUE PROCEDURAL BULLETIN #01-9
Superseding TRPB #01-9
REVENUE PROCEDURAL BULLETIN #02-1
Superseding TRPB #02-1
21

REVENUE PROCEDURAL BULLETIN #02-2
Superseding RPB #01-8
REVENUE PROCEDURAL BULLETIN #02-3
Superseded by RP #03-1
Superseding RP #99-4
REVENUE PROCEDURAL BULLETIN #02-4
Superseding RP #96-3
REVENUE PROCEDURAL BULLETIN #02-5
Superseding RP #98-3

22

SC TEMPORARY REVENUE PROCEDURES
TEMPORARY REVENUE PROCEDURE #03-2
Superseded by RP #03-2

23

SC TEMPORARY REVENUE PROCEDURAL BULLETINS
TEMPORARY REVENUE PROCEDURAL BULLETIN #00-1
Superseded by RPB #00-1
TEMPORARY REVENUE PROCEDURAL BULLETIN #01-2
Superseded by RPB #01-2
TEMPORARY REVENUE PROCEDURAL BULLETIN #01-3
Superseded by RPB #01-3
Modifying RP #95-7
TEMPORARY REVENUE PROCEDURAL BULLETIN #01-4
Superseded by RPB #01-4
TEMPORARY REVENUE PROCEDURAL BULLETIN #01-9
Superseded by RPB #01-9
TEMPORARY REVENUE PROCEDURAL BULLETIN #02-1
Superseded by RPB #02-1

24

SC PRIVATE LETTER RULINGS
PRIVATE LETTER RULING #87-6
Modified by RR #91-15
PRIVATE LETTER RULING #88-1
Obsolete
PRIVATE LETTER RULING #88-6
Modified by IL #92-1
Superseded by IL #90-9
Superseded by IL #89-13
PRIVATE LETTER RULING #88-19
Modified by RR #91-16
PRIVATE LETTER RULING #89-5
Modified by IL #89-30
PRIVATE LETTER RULING #89-6
Modified by RR #93-4
PRIVATE LETTER RULING #89-10
Modified by RR #93-8
PRIVATE LETTER RULING #89-13
Superseded by IL #90-30
PRIVATE LETTER RULING #92-7
Modified by RR #95-5
PRIVATE LETTER RULING #94-7
Superseded by RR #04-7

25

SC TECHNICAL ADVICE MEMORANDA
TECHNICAL ADVICE MEMORANDUM #87-2
Superseded by TAM #87-14
TECHNICAL ADVICE MEMORANDUM #87-3
Modified by TAM #89-5
TECHNICAL ADVICE MEMORANDUM #87-11
Obsolete
TECHNICAL ADVICE MEMORANDUM #87-14
Superseding TAM #87-2
TECHNICAL ADVICE MEMORANDUM #88-5
Obsolete
TECHNICAL ADVICE MEMORANDUM #88-7
Superseded by RR #92-14
TECHNICAL ADVICE MEMORANDUM #89-4
Modified by RP #94-3
TECHNICAL ADVICE MEMORANDUM #89-5
Modifying TAM #87-3
TECHNICAL ADVICE MEMORANDUM #89-7
Superseded by IL #94-23
TECHNICAL ADVICE MEMORANDUM #90-7
Modified by RR #90-9
TECHNICAL ADVICE MEMORANDUM #90-8
Superseded by RR #91-14
Modified by RR #90-9
TECHNICAL ADVICE MEMORANDUM #93-1
Superseded by RR #95-17

26

SC INFORMATION LETTERS
INFORMATION LETTER #87-2
Superseded by RR #99-5
INFORMATION LETTER #87-3
Modified by IL #92-18
INFORMATION LETTER #88-7
Superseded by RR #91-15
INFORMATION LETTER #88-10
Superseded by IL #94-31
INFORMATION LETTER #88-11
Superseded by IL #91-11
INFORMATION LETTER #88-15
Modified by Code Section 12-7-460
Modified by RR #91-1
Modified by IL #89-30
INFORMATION LETTER #88-16
Superseded by IL #90-9
INFORMATION LETTER #88-20
Obsolete
INFORMATION LETTER #89-1
Modified by RR #91-1
Modified by IL #89-30
INFORMATION LETTER #89-13
Modified by IL #92-1
Superseding PLR #88-6
INFORMATION LETTER #89-15
Obsolete

27

INFORMATION LETTER #89-18
Obsolete
INFORMATION LETTER #89-19
Superseded by IL #90-6
Superseded by RR #89-20
INFORMATION LETTER #89-20
Obsolete
INFORMATION LETTER #89-22
Superseded by RR #90-3
Superseded by RR #89-19
Superseded by RR #89-15
INFORMATION LETTER #89-25
Superseded by RR #91-3
INFORMATION LETTER #89-27
Superseded by IL #98-8
INFORMATION LETTER #89-30
Modified by RR #91-1
Modifying PLR #89-5
Modifying IL #89-1
Modifying IL #88-15
INFORMATION LETTER #90-3
Superseded by IL #98-8
INFORMATION LETTER #90-6
Superseding RR #89-20
Superseding IL #89-19
INFORMATION LETTER #90-9
Superseded by IL #93-26
Modified by IL #92-1
Superseding IL #88-16
Superseding PLR #88-6
INFORMATION LETTER #90-28
Superseded by RP #90-3
28

INFORMATION LETTER #90-29
Modified by IL #92-19
INFORMATION LETTER #90-30
Superseding PLR #89-13
INFORMATION LETTER #90-31
Obsolete
INFORMATION LETTER #90-37
Obsolete
INFORMATION LETTER #91-4
Superseded by IL #92-1
Superseded by IL #91-5
INFORMATION LETTER #91-5
Superseded by IL #92-1
Superseding IL #91-4
INFORMATION LETTER #91-6
Superseded by IL #91-18
INFORMATION LETTER #91-10
Modified by RR #92-1
Modified by IL #91-17
Modifying RR #90-7
INFORMATION LETTER #91-11
Superseded by IL #94-6
Superseding IL #88-11
INFORMATION LETTER #91-13
Superseded by IL #92-7
Superseded by IL #91-27
Superseded by RR #91-17
INFORMATION LETTER #91-17
Modified by RR #92-1
Modifying IL #91-10
Modifying RR #90-7

29

INFORMATION LETTER #91-18
Superseding IL #91-6
INFORMATION LETTER #91-26
Modified by IL #92-25
INFORMATION LETTER #91-27
Superseded by IL #92-7
Superseding IL #91-13
INFORMATION LETTER #92-1
Modifying PLR #88-6
Superseding IL #91-5
Superseding IL #91-4
Modifying IL #90-9
Modifying IL #89-13
Modifying IL #88-16
INFORMATION LETTER #92-7
Superseded by IL #94-4
Superseding IL #91-27
Superseding IL #91-13
INFORMATION LETTER #92-18
Modifying IL #87-3
INFORMATION LETTER #92-19
Obsolete
INFORMATION LETTER #92-20
Superseded by IL #93-9
INFORMATION LETTER #92-22
Obsolete
INFORMATION LETTER #92-25
Modifying IL #91-26
INFORMATION LETTER #93-9
Superseding IL #92-20

30

INFORMATION LETTER #93-18
Modifying RR #90-3
INFORMATION LETTER #93-20
Superseded by IL #94-5
INFORMATION LETTER #93-25
Superseded by RR #05-4
INFORMATION LETTER #93-26
Superseded by IL #95-9
Superseding IL #90-9
INFORMATION LETTER #93-28
Modifying RR #92-15
INFORMATION LETTER #94-3
Superseded by RR #94-9
INFORMATION LETTER #94-4
Superseded by IL #94-34
Superseding IL #92-7
INFORMATION LETTER #94-5
Superseded by RP #96-1
Superseding IL #93-20
INFORMATION LETTER #94-6
Superseded by RR #99-8
Superseding IL #91-11
INFORMATION LETTER #94-12
Superseded by IL #96-7
INFORMATION LETTER #94-13
Superseded by IL #95-11
INFORMATION LETTER #94-23
Superseded by RR #95-5
Superseding TAM #89-7

31

INFORMATION LETTER #94-29
Superseded by IL #96-13
INFORMATION LETTER #94-31
Superseding RR #88-6
Superseding IL #88-10
INFORMATION LETTER #94-34
Superseded by IL #95-27
Superseding IL #94-4
INFORMATION LETTER #95-9
Superseding IL #98-18
Superseding IL #93-26
INFORMATION LETTER #95-10
Superseded by IL #95-11
INFORMATION LETTER #95-11
Superseding IL #95-10
Superseding IL #94-13
Superseding RP #94-2
INFORMATION LETTER #95-22
Superseded by RR #96-6
INFORMATION LETTER #95-23
Superseded by RR #96-6
INFORMATION LETTER #95-24
Superseded by IL #97-8
INFORMATION LETTER #95-27
Superseded by IL #97-1
Superseding IL #94-34
INFORMATION LETTER #96-2
Superseded by IL #96-12
INFORMATION LETTER #96-3
Superseding RR #94-5

32

INFORMATION LETTER #96-5
Superseded by RP #96-2
INFORMATION LETTER #96-7
Superseding IL #94-12
INFORMATION LETTER #96-12
Superseding IL #96-2
INFORMATION LETTER #96-13
Superseding IL #94-29
INFORMATION LETTER #96-15
Superseded by IL #96-25
INFORMATION LETTER #96-25
Superseding IL #96-15
INFORMATION LETTER #97-1
Superseded by IL #99-11
Superseding IL #95-27
INFORMATION LETTER #97-8
Obsolete
INFORMATION LETTER #98-3
Superseded by IL #99-20
INFORMATION LETTER #98-8
Superseded by IL #03-2
Superseding IL #90-3
Superseding IL #89-27
INFORMATION LETTER #98-15
Obsolete
INFORMATION LETTER #98-17
Superseded by IL #03-6
INFORMATION LETTER #98-18
Superseded by RAB #02-2
Superseding IL #95-9
33

INFORMATION LETTER #98-20
Modifying RR #95-15
INFORMATION LETTER #98-25
Superseded by IL #99-9
INFORMATION LETTER #98-26
Modified by RIB #00-19
INFORMATION LETTER #99-9
Superseded by RIB #02-3
Superseding IL #98-25
INFORMATION LETTER #99-11
Superseded by RIB #00-16
Superseding IL #97-1
INFORMATION LETTER #99-14
Modifying RR #99-7
INFORMATION LETTER #99-20
Superseding IL #98-3
INFORMATION LETTER #03-2
Superseding IL #98-8
INFORMATION LETTER #03-6
Superseded by IL #05-13
Superseding IL #98-17
INFORMATION LETTER #03-7
Superseded by IL #03-26
Modified by IL #03-10
Superseding RIB #02-21
INFORMATION LETTER #03-10
Modifying IL #03-7
INFORMATION LETTER #03-26
Superseded by IL #04-9
Superseding IL #03-7

34

INFORMATION LETTER #03-27
Superseded by IL #04-8
INFORMATION LETTER #04-8
Superseded by IL #04-13
Superseding IL #03-27
INFORMATION LETTER #04-9
Superseded by IL #05-1
Superseding IL #03-26
INFORMATION LETTER #04-13
Superseded by IL #05-16
Superseding IL #04-8
INFORMATION LETTER #04-18
Superseded by IL #04-24
Modified by IL #04-21
INFORMATION LETTER #04-20
Modified by IL #05-6
INFORMATION LETTER #04-21
Superseded by IL #04-24
Modifying IL #04-18
INFORMATION LETTER #04-24
Superseding IL #04-21
Superseding IL #04-18
INFORMATION LETTER #04-27
Superseding RIB #02-3
INFORMATION LETTER #05-1
Superseded by IL #05-15
Superseding IL #04-9
INFORMATION LETTER #05-6
Modifying IL #04-20

35

INFORMATION LETTER #05-13
Superseding IL #03-6
INFORMATION LETTER #05-15
Superseding IL #05-1
INFORMATION LETTER #05-16
Superseded by IL #05-21
Superseding IL #04-13
INFORMATION LETTER #05-21
Superseded by IL #05-31
Superseding IL #05-16
INFORMATION LETTER #05-31
Superseded by IL #06-5
Superseding IL #05-21
INFORMATION LETTER #06-5
Superseding IL #05-31

36

SC REVENUE INFORMATIONAL BULLETINS
REVENUE INFORMATIONAL BULLETIN #00-16
Superseded by RIB #01-1
Superseding IL #99-11
REVENUE INFORMATIONAL BULLETIN #00-19
Modifying IL #98-26
REVENUE INFORMATIONAL BULLETIN #01-1
Superseded by RIB #02-2
Superseding RIB #00-16
REVENUE INFORMATIONAL BULLETIN #02-2
Superseded by RIB #02-21
Superseding RIB #01-1
REVENUE INFORMATIONAL BULLETIN #02-3
Superseded by IL #04-27

Superseding IL #99-9
REVENUE INFORMATIONAL BULLETIN #02-21
Superseded by IL #03-7
Superseding RIB #02-2

37

EXHIBIT 1
The following information letters are issued on a regular basis and contain information of
a cumulative nature. Therefore, only the most recently issued information letters
concerning these topics are listed. All prior information letters on these matters remain
valid.
Advisory Opinion Index

IL #06-8

Interest Rate for Under/Over Payments

IL #06-6

38

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