Posts in Tax Collection.

The South Carolina Department of Employment and Workforce (SCDEW) administers the South Carolina unemployment benefit program for state residents, and which is funded by a state-wide unemployment tax on employee wages. Employers are responsible for the payment of this tax.

SCDEW, and its predecessor agency, the South Carolina Employment Commission Security Commission, have had financial difficulties raising sufficient unemployment taxes to be able to pay unemployment benefits to South Carolina workers. The financial problems became so significant that SCDEW became ...

South Carolina state tax liens were previously recorded each county’s register of deeds, register of mesne conveyance, or clerk of court (i.e. in the same place where real property records are recorded).  In March 2019 the South Carolina General Assembly passed a law authorizing the South Carolina Department of Revenue (SCDOR or DOR) to implement a statewide system of filing and indexing liens.

SCDOR has now created a statewide lien recording system, which is accessible online.  As of November 1, 2019, SCDOR will no longer file tax liens, satisfactions, or expungements with county ...

On April 11, 2018, the South Carolina House of Representatives passed House Bill 3684, which will allow the South Carolina Department of Revenue (SCDOR or DOR) to centralize state tax lien filings. State tax lien filings are currently filed with local county recording offices throughout the state. The new bill, if adopted by the South Carolina General Assembly, would simplify the state tax lien filing process by implementing a centralized system of filing and indexing tax liens, and which would also accessible to the public online through the Internet. State tax liens would no longer ...

If an individual or business owes unpaid income taxes to the IRS, or to a state, federal bankruptcy laws may provide relief for some, if not all, of these taxes. Generally applicable to "older" federal and state income taxes, if a taxpayer has filed timely tax returns for a tax period, the due date of which, including extensions, is more than 3 years from the date a bankruptcy petition is filed; if the tax return is filed late, at least 2 years have elapsed since the filing of the late return and the filing of the bankruptcy petition; and, where the IRS has made an "assessment" of the tax owed, at ...

If an individual or business owes South Carolina taxes, and does not have the present ability to pay off this state tax debt, the South Carolina Department of Revenue is authorized to enter into payment plans with taxpayers to pay these back taxes. Even with a payment plan, DOR may still file tax liens protectively against a taxpayer and his property, and which will remain recorded during the time the payment plan is in effect and until all back taxes are paid. SCDOR also has the power to seize assets of a taxpayer who has not paid state taxes, including bank accounts, and to levy (garnish) a ...

The South Carolina Department of Revenue (the "Department" or "DOR") files tax liens when a taxpayer fails to timely pay his or her state tax liability. The Department files a tax lien in order to establish its priority to a taxpayer's assets. While South Carolina tax liens are similar to federal tax liens, there are important differences.

A "silent" tax lien arises in favor of DOR whenever a person fails to pay his or tax state taxes. S.C. Code § 12-54-120. DOR generally has ten years from the date of a tax assessment to collect a tax liability by seizing a taxpayer's property. S.C. Code § ...

Many businesses are purchased in South Carolina every year. Many of these same businesses, however, have high worker unemployment claims, and are paying high South Carolina Unemployment Insurance taxes to the state to fund these claims.

South Carolina pays unemployment benefits to people that are out of work.  The state funds these benefits through a special tax on employers in the state - the South Carolina Unemployment Insurance Tax, or "UI Tax."  The more unemployment claims that are filed with the state and related to an employer, the higher the employer's UI Tax rate will be.

Where a ...

If a taxpayer owes South Carolina taxes, the South Carolina Department of Revenue (SCDOR) will require payment of these taxes, including any related penalties and interest. SCDOR will consider payment plans for outstanding state taxes, however.

SC Form FS-102, Installment Agreement Request, should be submitted for this purpose. A nonrefundable fee of $45 and a 10% down payment is required. All tax returns during the period of the payment plan must be filed. Collection information statements using IRS forms (e.g. 433-A, Collection Information Statement for Wage Earners and ...

The South Carolina Department of Revenue (formerly the South Carolina Tax Commission) is the state's tax agency. Established as the Tax Commission in 1915, SCDOR came into existence in 1993, in connection with a state restructuring act.

SCDOR is organized centrally, with its headquarters in Columbia, and regional "Service Centers" and local field offices throughout the state. All state tax returns are filed and processed by SCDOR in Columbia.

SCDOR is led by a Director, Rick Reames, and an Executive Management Team consisting of Mont Alexander (Deputy Director of Field ...

South Carolina employers must pay a variety of taxes on employee payroll, including federal social security taxes (FICA and FUTA), and South Carolina employee income withholding taxes. While the employer is able to collect some of these taxes from the employee's wages, other taxes (like the employer matching portion of FICA and FUTA) must come out of the employer's pocket.

Another tax that South Carolina employers must pay is the state Unemployment Insurance Tax, or "UI Tax". All employers that pay wages in South Carolina must file a quarterly report with the South Carolina ...

South Carolina imposes a sales and complimentary use tax on the retail sale or use of tangible personal property in the state. The taxes are assessed by the South Carolina Department of Revenue (DOR). Retailers are generally required to collect and remit the sales tax to the DOR, while purchasers are required to directly pay the use tax. There are significant exclusions and exemptions to both taxes. If a business retailer or purchaser does not pay the sales or use tax, the DOR may have the ability to make a "responsible person" assessment of the tax (including penalties and interest ...

The South Carolina General Assembly approved a law on June 4, 2015 allowing the South Carolina Department of Revenue to offer an amnesty program to taxpayers in the state who have not filed tax returns and/or owe state taxes. The law becomes effective on the Governor's signature. Adoption of the law was advocated by the Department of Revenue.

The new law, South Carolina Code Section 12-47-397, is designed to encourage voluntary compliance and payment of taxes owed to the State. The law authorizes the South Carolina Department of Revenue to establish an amnesty program and to designate ...

South Carolina employers are required to withhold income taxes from employee wages, and to pay these withheld taxes to the South Carolina Department of Revenue (DOR).  South Carolina businesses are also required to pay sales taxes to DOR on sales of goods to their customers, and the business can collect the sales tax from the customer.  When an employer or business fails to pay employee tax withholdings or collected sales taxes to DOR, individual(s) associated with the business may be held personally liable for these unpaid taxes as a "responsible party".  These responsible party taxes ...

The South Carolina Department of Revenue ("DOR") is the state agency charged with collecting most South Carolina taxes, including income taxes, sales and use taxes, and withholding taxes. If a taxpayer fails to pay an assessed tax liability, DOR may file a tax lien against a taxpayer, with the lien notice being filed in one or more of the county register of deeds offices. The filing of the lien notice makes the delinquent tax liability a matter of public record.

Prior to March 1, 2014, when a taxpayer fully paid the amount secured by a filed tax lien, DOR would file a lien satisfaction with the ...

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