What were the main South Carolina Department of Revenue refund, assessment, property-tax, and Administrative Law Court appeal deadlines in the 2020 guides?

Plain-English summary

SC Information Letter #20-22 attached four 2020 quick-reference guides explaining the Department's internal appeal process for:

• state-tax refund claims other than property tax, bingo, and alcoholic-beverage matters;
• proposed assessments, license revocations, and license denials other than those excluded matters;
• refund claims involving property assessments or exemptions administered by the Department; and
• Department-administered property-tax assessments and exemption denials.

Refund claims

The guides stated a general refund limitation of three years from filing the return or two years from payment, whichever was later. If no return was filed, the general period was two years from payment.

After a nonproperty refund denial, a written protest generally had to be filed within 90 days. For a Department-administered property-tax refund claim, the Department generally had six months to act; a protest could follow a denial or the end of that six-month period and still used a 90-day filing window.

Assessments, licenses, and property determinations

A proposed nonproperty assessment or license revocation or denial generally had to be protested within 90 days. A Department-administered property assessment or exemption denial also used a 90-day protest period measured from the assessment, denial notice, or specified tax-notice date.

Department review

After a protest was acknowledged, a taxpayer wanting a division meeting generally had 30 days to request it, and the division would try to hold the meeting within 60 days. Unresolved matters moved to the Appeals Section for review and a conference, then to the General Counsel for Litigation for a Department determination. The guides said a determination generally had to issue within one year after the protest.

Administrative Law Court

A taxpayer disagreeing with the Department determination—or receiving notice that it was not timely issued—could request a contested-case hearing in the Administrative Law Court. The written request generally had to be filed within 30 days, comply with court rules, include any fee, and be copied to the Department.

Missing that 30-day court deadline could make the refund denial, assessment, or license action final and nonappealable.

What this means for you

Taxpayers receiving a proposed assessment or refund denial

Read the notice immediately. The recurring 90-day Department protest deadline and 30-day court deadline are short and serve different stages.

Property-tax matters

Confirm that the property assessment or exemption is administered by the Department. County-administered matters may follow a different route.

Representatives

The guides allowed self-representation and representation by persons authorized under § 12-60-90, including attorneys, CPAs, enrolled agents, and corporate officers; licensed real-estate appraisers had a limited role in real-property valuation matters.

Common questions

Q: How long did a taxpayer generally have to protest a proposed assessment?
A: 90 days.

Q: How long did a taxpayer generally have to request an Administrative Law Court hearing?
A: 30 days after the Department determination or notice.

Q: Was a division meeting automatic?
A: No. The taxpayer generally had 30 days after acknowledgement to request it.

Q: Were the attached guides the governing law?
A: No. They were quick references to the governing statutes, procedure, notices, and court rules.

Citations and references

• S.C. Code Ann. Title 12, Chapter 60
• S.C. Code Ann. § 12-60-90
• SC Revenue Procedure #20-1, Department of Revenue Internal Tax Appeals Process and Procedure
• S.C. Code Ann. §§ 12-4-320 and 1-23-10(4); SC Revenue Procedure #09-3

Source

• Landing page: https://dor.sc.gov/advisory-opinion-search
• Original PDF: https://dor.sc.gov/sites/dor/files/policies/IL20-22.pdf

Original ruling text

STATE OF SOUTH CAROLINA

DEPARTMENT OF REVENUE
300A Outlet Pointe Blvd., Columbia, South Carolina 29210
P.O. Box 12265, Columbia, South Carolina 29211

SC INFORMATION LETTER #20-22 (Revised)

SUBJECT:

Tax Appeal Process and Procedures - Information Guides
(All Tax Matters Administered by the Department)

DATE:

July 30, 2020

REFERENCE:

Chapter 60, Title 12 (2014 and Supp. 2019)
SC Revenue Procedure #20-1

AUTHORITY:

S.C. Code Ann. Section 12-4-320 (2014)
S.C. Code Ann. Section 1-23-10(4) (2005)
SC Revenue Procedure #09-3

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.

SC Revenue Procedure #20-1, “Department of Revenue Internal Tax Appeals Process and
Procedure,” was issued on February 21, 2020 to update the Department’s internal appeals
process for tax matters.
Attached are updated “Information Guides” for each type of tax appeal that briefly explain the
procedures outlined in SC Revenue Procedure #20-1. The guides listed below are intended as a
quick reference tool for taxpayer’s and tax practitioners.
•

State Tax Appeal Procedures for State Tax Refund Claims (Other than Property Tax,
Bingo, and Alcoholic Beverage Matters);

•

State Tax Appeal Procedures for State Tax Assessments including License Revocations
and Denials (Other than Property Tax, Bingo, and Alcoholic Beverage Matters);

•

State Tax Appeal Procedures for Tax Refund Claims for Property Tax Assessments and
Exemptions Administered by the Department of Revenue; and

•

State Tax Appeal Procedures for State Property Tax Assessments and Property Tax
Exemptions Administered by the Department of Revenue.

1

INFORMATION
GUIDE

PURPOSE
This information guide explains the South Carolina Tax Appeals
Procedure for State Tax Refund Claims (Other than Property Tax,
Bingo, and Alcoholic Beverage Matters).

I. Initial Process
A. You may seek a refund of any state tax paid (other than a
property tax) by filing a written claim for refund with the
Department of Revenue (“Department”).

State Tax Appeal
Procedures for State
Tax Refund Claims
(Other Than Property
Tax, Bingo, and
Alcoholic Beverage
Matters)

B. Your refund claim must contain:
a. your name, mailing address, and telephone number;
b. the appropriate taxpayer identification number or
numbers;
c. the tax period or date for which the tax was paid;
d. the nature and kind of tax paid;
e. the amount which you claim was erroneously paid;
f. a statement of facts supporting your position;
g. a statement outlining the reasons for the refund claim,
including any law or other authority upon which you rely;
and
h. any other relevant information the Department may
reasonably require.
In most instances, only the person who is legally liable for the
tax may file a refund claim.
C. As a general rule, the refund claim must be filed within three
years of the time the return was filed or two years from the
date the tax was paid, whichever occurs later. If no return was
filed, a claim for refund must be filed within two years from
the date the tax was paid.
D. The appropriate division of the Department will decide what
refund, if any, is due and give you written notice of its
decision.
E. If your claim for refund is denied, you can appeal by filing a
written protest with the Department. The protest must be filed
within 90 days from the date of the written denial of the refund
claim. The protest must contain the information the refund
claim is required to include.

South Carolina
Department of
Revenue
CID-25 (Rev. 7/21/20)

F. During the appeals process, you may represent yourself or
you may be represented by the same persons who may
participate in the administrative tax process under Section
12-60-90 of the South Carolina Code. This includes, but is
not limited to, attorneys, certified public accountants, enrolled
agents, and officers of a corporation.

II. Review by the Department and Conferences
with the Department
A. If you file a protest, the division within the
Department that denied the refund claim will
acknowledge receipt of the protest in writing
and provide you with information as to how to
request a division meeting to discuss the protest
and your refund claim. If you want to request a
division meeting, you must do so within 30 days
of the date of the acknowledgement letter. If you
request a division meeting, the division will
make every attempt to hold the meeting within
60 days of the date of the acknowledgement
letter. The purpose of the meeting is for you and
the division representative to discuss the facts
and issues, to allow you to present any
additional information or authority supporting
your position, and to resolve the appeal if
possible. The meeting may be conducted by
telephone if you and the division agree. After
the meeting, if your appeal has not been
resolved and you wish to continue with the
appeal, your protest and file will be forwarded to
the Appeals Section of the Department.
B. The Appeals Section will conduct a substantive
review of your appeal and will offer you a
conference. The conference may be conducted
by telephone if you and the Appeals Section
agree. The purpose of the conference is for you
and the Appeals Section to discuss the appeal,
agree on a preliminary stipulation of facts and
issues, and resolve the appeal if possible.
C. If your appeal is not resolved after the Appeals
Section conference and review, and you
choose to go forward on the appeal, your
protest and file will be forwarded to the General
Counsel for Litigation.
D. A department representative within the General
Counsel for Litigation’s Office will conduct a
substantive review of the protest and file. If you
or the department representative believe a
conference would help resolve the matter, a
conference will be held. The conference may be
conducted by telephone if you and the
department representative agree. If the appeal
is not resolved, the department representative
will prepare a written department determination
addressing the issues raised in your appeal.

The department determination will be mailed or
delivered to you and, generally, must be issued
within one year of your filing of the protest.

III. Request for a Contested Case Hearing
A. If you disagree with the department
determination, you may request a contested
case hearing before the Administrative Law
Court.
B. If the department determination is not issued
timely, the Department will notify you in writing
of the right to request a contested case
hearing.
C. The request for a contested case hearing
must be made in writing and must be made
within 30 days of the date of the department
determination or notice. The request must
comply with the rules of the Administrative
Law Court and include any applicable filing
fee. The request must be sent to the
Administrative Law Court with a copy sent to
the Department.
D. The rules of the Administrative Law Court will
control from this point forward.
E. If you do not request a contested case hearing
within 30 days of the date of the department
determination or notice, your refund claim will
be deemed denied and no refund of taxes will
be issued to you.

PURPOSE

INFORMATION
GUIDE

This information guide explains the South Carolina Tax Appeals
Procedure for State Tax Assessments Including License
Revocations and Denials (Other than Property Tax, Bingo, and
Alcoholic Beverage Matters).

I. Initial Process

State Tax Appeal
Procedures for State
Tax Assessments
including License
Revocations and
Denials
(Other than Property
Tax, Bingo, and
Alcoholic Beverage
Matters)

A. You may appeal a proposed assessment made by the
Department of Revenue (“Department”) by filing a protest
within 90 days of the date of the proposed assessment. You
may agree with portions of the proposed assessment and
disagree with others. The portion of the proposed
assessment with which you agree may be paid to avoid
additional interest and penalties, and the remainder can be
appealed through your protest.
The revocation or denial of a tax license is appealed in the
same manner as a proposed assessment.
B. Your protest must be in writing and must contain, as
applicable:
a. your name, mailing address, and telephone number;
b. the appropriate taxpayer identification number or
numbers;
c. the tax period or date for which the tax was proposed;
d. the nature and kind of tax (or license) in dispute;
e. a statement of facts supporting your position;
f. a statement outlining the reasons for the protest,
including any law or authority upon which you rely; and
g. any other relevant information the Department may
reasonably prescribe.
You do not need to provide legal or other authority if the total
amount of the proposed assessment is less than $2,500.
This does not apply to partnerships, “S” corporations,
exempt organizations, or employee plans if the proposed tax
is imposed by Chapter 6, 11, or 13 of Title 12.

South Carolina
Department of
Revenue
CID-6 (Rev. 7/21/20)

C. During the appeals process, you may represent yourself or
you may be represented by the same persons who may
participate in the administrative tax process under Section
12-60-90 of the South Carolina Code. This includes, but is
not limited to, attorneys, certified public accountants,
enrolled agents, or officers of a corporation.

II. Review by the Department and Conferences
with the Department
A. If you file a protest, the division within the
Department that issued the proposed
assessment will acknowledge receipt of the
protest in writing and provide you with
information as to how to request a division
meeting to discuss the protest and your
appeal. If you want to request a division
meeting, you must do so within 30 days of the
date of the acknowledgement letter. If you
request a division meeting, the division will
make every attempt to hold the meeting within
60 days of the date of the acknowledgement
letter. The purpose of the meeting is for you
and a division representative to discuss the
facts and issues, to allow you to present any
additional information or authority supporting
your position, and to resolve the appeal if
possible. The meeting may be conducted by
telephone if you and the division agree. After
the meeting, if your appeal has not been
resolved and you wish to continue with the
appeal, your protest and file will be forwarded
to the Appeals Section of the Department.
B. The Appeals Section will conduct a substantive
review of your protest and file and will offer you
a conference. The conference may be
conducted by telephone if you and the Appeals
Section agree. The purpose of the conference
is for you and the Appeals Section to discuss
the appeal, agree on a preliminary stipulation
of facts and issues, and resolve the appeal if
possible.
C. If your appeal is not resolved after the Appeals
Section conference and review, and you
choose to go forward on the appeal, your
protest and file will be forwarded to the General
Counsel for Litigation.
A department representative within the
General Counsel for Litigation’s Office will
conduct a substantive review of the protest and
file. If you or the department representative
believe a conference would help resolve the
matter, a conference will be held. The
conference may be conducted by telephone if
you and the department representative agree.
If the appeal is not resolved, the department

representative will prepare a written
department determination addressing the
issues raised in your appeal. The department
determination will be mailed or delivered to you
and, generally, must be issued within one year
of your filing of the protest.

III. Request for a Contested Case Hearing
A. If you disagree with the department
determination, you may request a contested
case hearing before the Administrative Law
Court.
B. If the department determination is not issued
timely, the Department will notify you in writing
of the right to request a contested case
hearing.
C. The request for a contested case hearing
must be made in writing and must be made
within 30 days of the date of the department
determination or notice. The request must
comply with the rules of the Administrative
Law Court and include any applicable filing
fee. The request must be sent to the
Administrative Law Court with a copy sent to
the Department.
D. The rules of the Administrative Law Court will
control from this point forward.
E. If you do not request a contested case hearing
within 30 days of the date of the department
determination or notice, your proposed tax
assessment or the revocation or denial of the
license will become final and non-appealable
and the Department may begin collecting on
the underlying tax debt and/or the applicable
license will be revoked or not issued. If you are
unable to pay the debt, you may contact the
Department about an installment agreement.

PURPOSE

INFORMATION
GUIDE

This information guide explains the South Carolina State Tax Appeal
Procedures for State Tax Refund Claims for Property Tax
Assessments and Exemptions administered by the Department.
I. Initial Process

State Tax Appeal
Procedures for Tax
Refund Claims for
Property Tax
Assessments and
Exemptions
Administered by the
Department of
Revenue

A. You may seek a refund of any property tax paid attributable to a
property tax assessment or property tax exemption
administered by the Department of Revenue (“Department”) by
filing a written claim for refund with the Department. Any county
affected by your refund claim will be notified of the filing of the
claim for refund.
B. A refund can only be sought if the Department originally
assessed the property or you believe the property is exempt and
the Department administers the exemption.
C. The refund claim must contain:
a.
b.
c.
d.
e.
f.

your name, mailing address, and telephone number;
the appropriate taxpayer identification number or numbers;
the tax period or date for which the tax was paid;
the nature and kind of tax paid;
the amount which you claim was erroneously paid;
the fair market value, special use value (if applicable), and
property tax classification of the property you believe
correct;
g. if the claim involves a property tax exemption, the basis for
the exemption;
h. a statement of facts supporting your position;
i. a statement outlining the reasons for the refund claim,
including any law or other authority upon which you rely;
and
j. any other relevant information the Department may
reasonably require.

D. As a general rule, the refund claim must be filed within three
years of the time the return was filed or two years from the date
the tax was paid, whichever occurs later. If no return was filed,
a claim for refund must be filed within two years from the date
the tax was paid.
E. The appropriate division of the Department will decide what
refund, if any, is due and give you written notice of its decision
within six months of filing the claim for refund.

South Carolina
Department of
Revenue
CID-26 (Rev. 7/21/20)

F. If your claim for refund is denied, or you do not receive a
response from the Department within six months of filing your
refund claim, you can appeal by filing a written protest with the
Department. The protest must be filed within 90 days from the
date of the written denial of the refund claim or the expiration of

the six-month period. The protest must contain
the same information the refund claim is
required to include.
G. During the appeals process, you may
represent yourself or you may be represented
by the same persons who may participate in
the administrative tax process under Section
12-60-90 of the South Carolina Code. This
includes, but is not limited to, attorneys,
certified public accountants, enrolled agents,
and officers of a corporation. A real estate
appraiser licensed, registered, or certified
under Chapter 60, Title 40, may represent you
solely on matters concerning valuation of real
property.

II. Review by the Department and Conferences
with the Department
A. If you file a protest, the division within the
Department that denied the refund claim will
acknowledge receipt of the protest in writing
and provide you with information as to how to
request a division meeting to discuss the
protest and your refund claim. If you want to
request a division meeting, you must do so
within 30 days of the date of the
acknowledgement letter. If you request a
division meeting, the division will make every
attempt to hold the meeting within 60 days of
the date of the acknowledgement letter. The
purpose of the meeting is for you and the
division representative to discuss the facts and
issues, to allow you to present any additional
information or authority supporting your
position, and to resolve the appeal if possible.
The meeting may be conducted by telephone if
you and the division agree. After the meeting,
if your appeal has not been resolved and you
wish to continue with the appeal, your protest
and file will be forwarded to the Appeals
Section of the Department.
B. The Appeals Section will conduct a substantive
review of your appeal and will offer you a
conference. The conference may be conducted
by telephone if you and the Appeals Section
agree. The purpose of the conference is for
you and the Appeals Section to discuss the
appeal, agree on a preliminary stipulation of
facts and issues, and resolve the appeal if
possible.

C. If your appeal is not resolved after the Appeals
Section conference and review, and you
choose to go forward on the appeal, your
protest and file will be forwarded to the
General Counsel for Litigation.
D. A department representative within the
General Counsel for Litigation’s Office will
conduct a substantive review of the protest
and file. If you or the department
representative believe a conference would
help resolve the matter, a conference will be
held. The conference may be conducted by
telephone if you and the department
representative agree. If the appeal is not
resolved, the department representative will
prepare a written department determination
addressing the issues raised in your appeal.
The department determination will be mailed
or delivered to you and any affected county
and, generally, must be issued within one year
of your filing of the protest.

III. Request for a Contested Case Hearing
A. If you disagree with the department
determination, you may request a contested
case hearing before the Administrative Law
Court. Any applicable local governing body
affected by the appeal may also request a
contested case hearing.
B. If the department determination is not issued
timely, the Department will notify you, and any
affected county in writing of the right to
request a contested case hearing.
C. The request for a contested case hearing
must be made in writing and must be made
within 30 days of the date of the department
determination or notice. The request must
comply with the rules of the Administrative
Law Court and include any applicable filing
fee. The request must be sent to the
Administrative Law Court with a copy sent to
the Department.
D. The rules of the Administrative Law Court will
control from this point forward.
E. If you do not request a contested case hearing
within 30 days of the date of the department
determination or notice, your refund claim will
be deemed denied and no refund of taxes will
be issued to you.

PURPOSE

INFORMATION
GUIDE

State Tax Appeal
Procedures for State
Property Tax
Assessments and
Property Tax
Exemptions
Administered by the
Department of
Revenue

This information guide explains the South Carolina Tax Appeals
Procedure for Property Tax Assessments and Property Tax
Exemptions administered by the Department of Revenue.

I. Initial Process
A. You may appeal a property tax assessment or the denial of a
property tax exemption made by the Department of Revenue
(“Department”) by filing a protest within 90 days of the date
of the property tax assessment or the date of the notice
setting forth the denial of the property tax exemption. If you
were not sent a property tax assessment notice, you must file
your protest within 90 days after the tax notice is mailed to
you. You may agree with portions of the property tax
assessment and disagree with others.
B. Your protest must be in writing and must contain, as
applicable:
a.
b.
c.

d.
e.
f.
g.
h.
i.
j.

South Carolina
Department of Revenue
CID-8 (Rev. 9/3/20)

your name, mailing address, and telephone number;
the appropriate taxpayer identification number or
numbers;
the tax period or date for which the tax was proposed,
the valuation determined, or the applicable property
tax exemption is to apply;
the nature and kind of property tax or exemption in
dispute;
a statement of facts supporting your position;
a statement of the fair market value (or, if applicable,
the special use value) you believe is correct;
the property tax classification of the property you
believe is correct;
if you claim the property is exempt, the basis on which
the exemption is claimed;
a statement outlining the reasons for the protest,
including any law or authority upon which you rely; and
any other relevant information the Department may
reasonably prescribe.

C. During the appeals process, you may represent yourself or
you may be represented by the same persons who may
participate in the administrative tax process under Section
12-60-90 of the South Carolina Code. This includes, but is
not limited to, attorneys, certified public accountants, enrolled
agents, and officers of a corporation. A real estate appraiser
licensed, registered, or certified under Chapter 60, Title 40,
may represent you solely on matters concerning valuation of
real property.

II. Review by the Department and Conferences
with the Department
A. If you file a protest, the division within the
Department that issued the property tax
assessment or denied the exemption will notify
any affected county of your protest and
acknowledge receipt of the protest in writing
and provide you with information as to how to
request a division meeting to discuss the
protest and your appeal. If you want to request
a division meeting, you must do so within 30
days of the date of the acknowledgement letter.
If you request a division meeting, the division
will make every attempt to hold the meeting
within 60 days of the date of the
acknowledgement letter. The purpose of the
meeting is for you and a division representative
to discuss the facts and issues, to allow you to
present any additional information or authority
supporting your position, and to resolve the
appeal if possible. The meeting may be
conducted by telephone if you and the division
agree. After the meeting, if your appeal has not
been resolved and you wish to continue with
the appeal, your protest and file will be
forwarded to the Appeals Section of the
Department.
B. The Appeals Section will conduct a substantive
review of your protest and file and will offer you
a conference. The conference may be
conducted by telephone if you and the Appeals
Section agree. The purpose of the conference
is for you and the Appeals Section to discuss
the appeal, agree on a preliminary stipulation
of facts and issues, and resolve the appeal if
possible.
C. If your appeal is not resolved after the Appeals
Section conference and review, and you
choose to go forward on the appeal, your
protest and file will be forwarded to the General
Counsel for Litigation.
D. A department representative within the
General Counsel for Litigation’s Office will
conduct a substantive review of the protest
and file. If you or the department
representative believe a conference would
help resolve the matter, a conference will be
held. The conference may be conducted by

telephone if you and the department
representative agree. If the appeal is not
resolved, the department representative will
prepare a written department determination
addressing the issues raised in your appeal.
The department determination will be mailed
or delivered to you and any affected county
and, generally, must be issued within one year
of your filing of the protest.

III. Request for a Contested Case Hearing
A. If you disagree with the department
determination, you may request a contested
case hearing before the Administrative Law
Court. Any applicable local governing body
affected by the appeal may also request a
contested case hearing.
B. If the department determination is not issued
timely, the Department will notify you and any
affected county in writing of the right to
request a contested case hearing.
C. The request for a contested case hearing
must be made in writing and must be made
within 30 days of the date of the department
determination or notice. The request must
comply with the rules of the Administrative
Law Court and include any applicable filing
fee. The request must be sent to the
Administrative Law Court with a copy sent to
the Department.
D. The rules of the Administrative Law Court will
control from this point forward.
E. If you do not request a contested case hearing
within 30 days of the date of the department
determination or notice, your property tax
assessment, or exemption denial, will become
final and non-appealable.