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State of South Carolina Department of Revenue 301 Gervais Street, P.O. Box 125, Columbia, South Carolina 29214 Website Address: http://www.sctax.org SC REVENUE PROCEDURE #08-2 SUBJECT: Resale Certificates.

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2000–40 to take into account the provisions of IRC Section, which was enacted as part of the Pension Protection Act of 2006. This revenue procedure provides automatic approval for certain changes in funding method used for single-employer defined benefit plans for calculations described under Section 430.

To provide guidance to the general public and to employees concerning the application of laws administered by the Department that are not adequately covered by statute, case law, or regulation.

South Carolina Revenue Ruling #08-2, “Tax Rate Reduction on Active Trade or Business Income from a Pass Through Business” provides guidance to persons eligible for the reduced tax rate under Code Section 12-6-545(A) through (F).

Rev. Proc. 2023-4, this Bulletin (relating to pension, profit-sharing, stock bonus, annuity, and employee stock ownership plans)), private foundation status, and other determinations related to tax-exempt organizations. These procedures also apply to revocation or modification of determination letters.

A revenue procedure is an official statement of a procedure published in the Bulletin that either affects the rights or duties of taxpayers or other members of the public under the Internal Revenue Code and related statutes, treaties, and regulations or, although not necessarily affecting the rights and duties of the ...

Revenue Procedures deal with the internal practice and procedures of the IRS in the administration of the tax laws. They are official statements of procedures relating to sections of the Internal Revenue Code, related statutes, tax treaties, and regulations.

Revenue Procedures are official written statements of the IRS. ing to the Internal Revenue Manual, "a revenue procedure (Rev. Proc.) is issued to assist taxpayers in complying with procedural issues that deal with tax return preparation and compliance".

Paying on MyDORWAY, the SCDOR's free and secure online tax portal, at dor.sc.gov/pay is our preferred payment method. You can make payments using a credit card or electronic check (ACH Debit or Electronic Funds Withdrawal).

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© Copyright 1997-2025
airSlate Legal Forms, Inc.
3720 Flowood Dr, Flowood, Mississippi 39232
Form Packages
Adoption
Bankruptcy
Contractors
Divorce
Home Sales
Employment
Identity Theft
Incorporation
Landlord Tenant
Living Trust
Name Change
Personal Planning
Small Business
Wills & Estates
Packages A-Z
Form Categories
Affidavits
Bankruptcy
Bill of Sale
Corporate - LLC
Divorce
Employment
Identity Theft
Internet Technology
Landlord Tenant
Living Wills
Name Change
Power of Attorney
Real Estate
Small Estates
Wills
All Forms
Forms A-Z
Form Library
Customer Service
Terms of Service
DMCA Policy
About Us
Blog
Affiliates
Contact Us
Privacy Notice
Delete My Account
Site Map
All Forms
Search all Forms
Industries
Forms in Spanish
Localized Forms
Legal Guides
Real Estate Handbook
All Guides
Prepared for You
Notarize
Incorporation services
Our Customers
For Consumers
For Small Business
For Attorneys
Our Sites
US Legal Forms
USLegal
FormsPass
pdfFiller
signNow
airSlate workflows
DocHub
Instapage
Social Media
Call us now toll free:
1-877-389-0141
As seen in:
  • USA Today logo picture
  • CBC News logo picture
  • LA Times logo picture
  • The Washington Post logo picture
  • AP logo picture
  • Forbes logo picture
© Copyright 1997-2025
airSlate Legal Forms, Inc.
3720 Flowood Dr, Flowood, Mississippi 39232