Ezel / Tax Rulings / SC
SC SC Information Letter #14-18 2015-01-12

How can taxpayers check whether an older South Carolina advisory opinion was modified or superseded (per SC IL #14-18)?

Short answer: Use the citator attached to SC Information Letter #14-18. It helps you determine what effect newer South Carolina advisory opinions have on previously published ones — whether an opinion was modified, superseded, or made obsolete — covering opinions issued from 1987 through September 2014, and it supersedes the prior citator (SC Information Letter #14-14). The Department cautions that the citator is a convenience reference: it does not capture the effect of new laws, regulations, or court decisions, may contain errors or omissions, and should not be relied on as a substitute for researching original sources of authority. It is generally revised and issued quarterly.

Apply this to your situation

This page answers the general question as of 2015. Ezel answers yours, under current South Carolina tax law, with citations.

Currency note: this ruling is from 2015
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. Per the Department, an Information Letter announces general compliance information and has NO precedential value. The Department states the citator is a convenience reference that does not include the effect of new laws, regulations, or court decisions, may contain errors or omissions, and is not a substitute for researching original sources. It covers opinions only through September 2014. 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 citator — a research tool that tells you whether a newer South Carolina advisory opinion has affected an older one. For opinions issued from 1987 through September 2014, it shows what effect later opinions have on those previously published (for example, whether an opinion was modified, superseded, or made obsolete). It supersedes the prior citator (SC Information Letter #14-14) and is generally revised and reissued quarterly.

The Department is explicit about the tool's limits: the citator captures only how one advisory opinion affects another. It does not reflect the effect of new laws, regulations, or court decisions, it may contain errors or omissions given the volume of opinions and years covered, and it should not be relied on as a substitute for researching the original sources of authority.

Paired with the Department's advisory-opinion index (which helps you find opinions by subject), the citator is the second half of the research workflow: find the opinion, then check whether it is still current.

What this means for you

Before relying on an older South Carolina advisory opinion, look it up in this citator to see whether a later opinion changed its status — but do not stop there. Also confirm the underlying statutes and regulations and check for court decisions, because the citator does not track those.

Common questions

Q: What does the citator tell me?
A: What effect newer advisory opinions have on previously published ones — whether an opinion was modified, superseded, or made obsolete — for opinions from 1987 through September 2014.

Q: Does it account for changes in the law?
A: No. It does not include the effect of new laws, regulations, or court decisions, and it is not a substitute for researching original sources.

Q: How often is it updated?
A: It is generally revised and issued on a quarterly basis; this edition supersedes SC Information Letter #14-14.

Source

Original ruling text

State of South Carolina

Department of Revenue
300A Outlet Pointe Blvd., P.O. Box 125, Columbia, South Carolina 29214
Website Address: http:/www.sctax.org

SC INFORMATION LETTER #14-18

SUBJECT:

Citator of SC Advisory Opinions

DATE:

January 12, 2015

SUPERSEDES:

SC Information Letter #14-14

AUTHORITY:

S. C. Code Ann. Section 12-4-320 (2014)
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.

A citator of advisory opinions issued by the Department from 1987 through September
2014 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 Aaron Scheuer in the
Department’s Policy Section at 803-898-5053.
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 Interest Rate of Underpayments and Overpayments is issued quarterly and contains
information of a cumulative nature. Exhibit 1 contains the most recently issued
information. Information Letters issued previously remain valid for the periods they
cover.
REMINDER: Advisory opinion indexes (both an alphabetical index by tax type and a
chronological index) are on the Department’s website at:
http://www.sctax.org/Tax+Policy/default.htm.

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
REVENUE RULING #89-12
Obsolete
REVENUE RULING #89-13
Obsolete

4

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
Superseded by RAB #02-6
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
REVENUE RULING #90-7
Modified by RR #92-1
Modified by IL #91-17
Modified by IL #91-10
Superseding RR #90-4
5

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
REVENUE RULING #91-15
Superseding IL #88-7
Modifying RR #87-6
Modifying RR #87-4
Modifying RR #87-3
Modifying PLR #87-6

6

REVENUE RULING #91-16
Superseded by RR #93-10
Modifying PLR #88-19
REVENUE RULING #91-17
Superseded by RR #09-9
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 #92-12
Superseded by RR #08-7
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
REVENUE RULING #93-4
Superseded by RR #05-13
Modifying PLR #89-6
7

REVENUE RULING #93-6
Reinstated by RR #11-1 effective 9/1/2011
Superseded by RR #05-12
REVENUE RULING #93-8
Superseded by RR #08-9
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 #94-5
Superseded by IL #96-3
REVENUE RULING #94-6
Superseded by RR #94-10
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
REVENUE RULING #95-6
Superseding RR #92-3
REVENUE RULING #95-7
Superseded by RR #95-13
8

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 #96-3
Modified by RR #12-1
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
Superseded by RR #09-9
Modified by RR #05-16
REVENUE RULING #97-1
Superseded by RR #08-10
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 #97-6
Superseded by RR #13-3
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 #97-14
Superseded by RR #13-1
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 #98-3
Modified by RR #08-1
REVENUE RULING #98-4
Superseded by RR #09-6
REVENUE RULING #98-5
Superseding RR #97-22
10

REVENUE RULING #98-6
Obsolete
REVENUE RULING #98-15
Superseded by RR #99-9
REVENUE RULING #98-16
Superseded by RAB #01-2
REVENUE RULING #98-21
Superseded by RR #14-5
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
Superseded by RR #14-3
REVENUE RULING #03-2
Superseded by RR #10-2

11

REVENUE RULING #03-5
Modified by RR #12-1
Reinstated by RR #11-2 effective 9/1/2011
Superseded by RR #05-13
REVENUE RULING #03-6
Superseded by RR #09-10
REVENUE RULING #04-1
Superseded by RR #09-2
REVENUE RULING #04-3
Superseded by RP #11-1
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 #04-8
Superseded by RR #10-1
REVENUE RULING #04-13
Superseded by RR #08-8
Superseding RR #95-12
REVENUE RULING #04-15
Superseded by RR #06-8
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 #05-6
Superseded by RR #14-7
12

REVENUE RULING #05-7
Superseded by RR #08-12
REVENUE RULING #05-9
Superseded by RR #10-7
Superseding RAB #02-4
REVENUE RULING #05-10
Superseded by RR #10-8
Superseding RAB #02-5
REVENUE RULING #05-11
Modifying RP #98-1
REVENUE RULING #05-12
Superseded by RR #06-9
Superseding RR #93-6
REVENUE RULING #05-13
Superseded by RR #11-2
Superseding RR #03-5
Superseding RR #93-4
REVENUE RULING #05-15
Superseding TRR #05-15
REVENUE RULING #05-16
Modified by RR #09-9
Modifying RR #96-9
Modifying RR #91-17
REVENUE RULING #05-17
Superseded by TRR #07-2
REVENUE RULING #06-2
Superseded by RR #07-5
REVENUE RULING #06-4
Superseding RAB #02-2
REVENUE RULING #06-5
Superseded by RR #07-4
Superseding TRR #06-5
13

REVENUE RULING #06-8
Superseding RR #04-15
REVENUE RULING #06-9
Superseded by RR #11-1
Superseding RR #05-12
REVENUE RULING #06-12
Superseded by RR #08-2
REVENUE RULING #07-1
Modifying IL #06-1
REVENUE RULING #07-2
Superseding TRR #07-2
REVENUE RULING #07-3
Superseded by RR #14-4
REVENUE RULING #07-4
Superseding TRR #07-4
Superseding RR #06-5
REVENUE RULING #07-5
Superseded by RR #08-6
Superseding RR #06-2
REVENUE RULING #08-1
Modifying RR #98-3
REVENUE RULING #08-2
Superseding RR #06-12
REVENUE RULING #08-6
Superseding RR #07-5
REVENUE RULING #08-7
Superseding RR #92-12
REVENUE RULING #08-8
Superseding RR #04-13

14

REVENUE RULING #08-9
Superseding RR #93-8
REVENUE RULING #08-10
Superseding RR #97-1
REVENUE RULING #08-12
Superseding RR #05-7
REVENUE RULING #09-1
Superseded by RR #13-2
Superseding RAB #02-3
REVENUE RULING #09-2
Superseded by RR #13-2
Superseding RR #04-1
REVENUE RULING #09-3
Superseding RAB #00-1
REVENUE RULING #09-5
Superseding RAB #01-5
REVENUE RULING #09-6
Superseding RR #98-4
REVENUE RULING #09-9
Superseding RR #96-9
Superseding RR #91-17
Modifying RR #05-16
REVENUE RULING #09-10
Superseding RR #03-6
REVENUE RULING #09-13
Superseding RAB #02-6
REVENUE RULING #09-14
Superseded by RR #10-9
REVENUE RULING #09-16
Superseding TAM #89-16
15

REVENUE RULING #10-1
Superseded by RR #12-3
Superseding RR #04-8
REVENUE RULING #10-2
Modified by RR #11-3
Superseding RR #03-2
REVENUE RULING #10-4
Superseding TRR #10-4
REVENUE RULING #10-5
Superseding TRR #10-5
Superseding IL #09-21
REVENUE RULING #10-7
Superseding RR #05-9
REVENUE RULING #10-8
Superseding RR #05-10
REVENUE RULING #10-9
Superseding RR #09-14
REVENUE RULING #11-1
Superseding RR #06-9
Reinstating RR #93-6 effective 9/1/2011
REVENUE RULING #11-2
Modified by RR #12-1
Superseding RR #05-13
Reinstating RR #03-5 effective 9/1/2011
REVENUE RULING #11-3
Modifying RR #10-2
REVENUE RULING #12-1
Modifying RR #11-2
Modifying RR #03-5
Modifying RR #96-3

16

REVENUE RULING #12-3
Superseding RR #10-1
REVENUE RULING #13-1
Superseding RR #97-14
REVENUE RULING #13-2
Superseding RR #09-1
Superseding RR #09-2
Superseding IL#03-25
REVENUE RULING #13-3
Superseding RR #97-6
REVENUE RULING #13-4
Superseding RAB #02-1
REVENUE RULING #14-1
Superseded by RR #14-8
Superseded by TRR #14-8
REVENUE RULING #14-3
Superseding RR #99-13
REVENUE RULING #14-4
Superseding RR #07-3
REVENUE RULING #14-5
Superseding RR #98-21
REVENUE RULING #14-7
Superseding RR #05-6
REVENUE RULING #14-8
Superseding TRR #14-8
Superseding RR #14-1

17

SC TEMPORARY REVENUE RULINGS
TEMPORARY REVENUE RULING #05-2
Superseded by RR #05-2
TEMPORARY REVENUE RULING #05-15
Superseded by RR #05-15
TEMPORARY REVENUE RULING #06-5
Superseded by RR #06-5
TEMPORARY REVENUE RULING #07-2
Superseded by RR #07-2
Superseding RR #05-17
TEMPORARY REVENUE RULING #07-4
Superseded by RR #07-4
TEMPORARY REVENUE RULING #10-4
Superseded by RR #10-4
TEMPORARY REVENUE RULING #10-5
Superseded by RR #10-5
TEMPORARY REVENUE RULING #14-8
Superseded by RR #14-8
Superseding RR #14-1

18

SC REVENUE ADVISORY BULLETINS
REVENUE ADVISORY BULLETIN #00-1
Superseded by RR #09-3
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 #01-5
Superseded by RR #09-5
REVENUE ADVISORY BULLETIN #02-1
Superseded by RR #13-4
REVENUE ADVISORY BULLETIN #02-2
Superseded by RR #06-4
Superseding IL #98-18
REVENUE ADVISORY BULLETIN #02-3
Superseded by RR #09-1
Superseding RR #99-8
REVENUE ADVISORY BULLETIN #02-4
Superseded by RR #05-9
Superseding RAB #01-3
19

REVENUE ADVISORY BULLETIN #02-5
Superseded by RR #05-10
Superseding RAB #01-4
REVENUE ADVISORY BULLETIN #02-6
Superseded by RR #09-13
Superseding RR #90-3

20

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

21

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 #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

22

REVENUE PROCEDURE #91-5
Superseded by RP #06-1
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 #92-4
Superseded by RP #11-1
REVENUE PROCEDURE #92-6
Superseded by RP #11-1
REVENUE PROCEDURE #93-1
Superseded by RP #95-2
Superseding RP #87-2
REVENUE PROCEDURE #93-2
Superseded by RP #14-1
REVENUE PROCEDURE #93-3
Superseding RP #92-3

23

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
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 #95-4
Superseded by RP #09-1
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
24

REVENUE PROCEDURE #96-1
Superseded by RPB #01-5
Superseding IL #94-5
Superseding RP #92-2
REVENUE PROCEDURE #96-2
Superseded by RP #08-3
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
REVENUE PROCEDURE #97-2
Superseded by RP #99-1
REVENUE PROCEDURE #97-6
Superseded by RP #98-3
REVENUE PROCEDURE #97-7
Superseded by RP #14-2
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
Superseded by RP #08-2
Superseding RP #95-1
REVENUE PROCEDURE #98-3
Superseded by RPB #02-5
Superseding RP #97-6

25

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 #99-2
Superseded by RP #08-3
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
Superseded by RP #08-3
Superseding TRP #03-2
REVENUE PROCEDURE #03-3
Superseded by RP #03-6
Superseding RPB #01-7
REVENUE PROCEDURE #03-4
Superseded by RP #04-3
Superseding RPB #01-3
REVENUE PROCEDURE #03-5
Superseded by RP #14-3
REVENUE PROCEDURE #03-6
Superseding RP #03-3
REVENUE PROCEDURE #04-1
Superseded by TRP #06-2
Superseding RP #95-6
26

REVENUE PROCEDURE #04-3
Superseded by RP #04-4
Superseding RP #03-4
REVENUE PROCEDURE #04-4
Superseded by RP #13-2
Superseding RP #04-3
REVENUE PROCEDURE #05-2
Superseded by RP #09-3
Superseding RP #03-1
REVENUE PROCEDURE #06-1
Superseding RP #91-5
REVENUE PROCEDURE #06-2
Superseding TRP #06-2
REVENUE PROCEDURE #07-1
Superseded by RP #09-2
Superseding RPB #01-5
REVENUE PROCEDURE #08-1
Superseding RPB #01-11
REVENUE PROCEDURE #08-2
Superseding RP #98-2
REVENUE PROCEDURE #08-3
Superseding RP #03-2
Superseding RPB #02-1
Superseding RP #99-2
Superseding RP #96-2
REVENUE PROCEDURE #08-6
Superseding RPB #02-5
REVENUE PROCEDURE #09-1
Superseding RP #95-4

27

REVENUE PROCEDURE #09-2
Superseding RP #07-1
REVENUE PROCEDURE #09-3
Superseding RP #05-2
REVENUE PROCEDURE #11-1
Superseding RR #04-3
Superseding RP #92-6
Superseding RP #92-4
REVENUE PROCEDURE #13-1
Superseding RPB #00-3
REVENUE PROCEDURE #13-2
Superseding RP #04-4
REVENUE PROCEDURE #14-1
Superseding RP #93-2
REVENUE PROCEDURE #14-2
Superseding RP #97-7
REVENUE PROCEDURE #14-3
Superseding RP #03-5

28

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
Superseded by RP #13-1
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
Superseded by RP #07-1
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

29

REVENUE PROCEDURAL BULLETIN #01-11
Superseded by RP #08-1
REVENUE PROCEDURAL BULLETIN #02-1
Superseded by RP #08-3
Superseding TRPB #02-1
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
Superseded by RP #08-6
Superseding RP #98-3

30

SC TEMPORARY REVENUE PROCEDURES
TEMPORARY REVENUE PROCEDURE #03-2
Superseded by RP #03-2
TEMPORARY REVENUE PROCEDURE #06-2
Superseded by RP #06-2
Superseding RP #04-1

31

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

32

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

33

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 #89-16
Superseded by RR #09-16
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
34

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

35

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
36

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

37

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

38

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

39

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

40

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
41

INFORMATION LETTER #98-20
Modifying RR #95-15
INFORMATION LETTER #98-25
Superseded by IL #99-9
INFORMATION LETTER #98-26
Obsolete
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 #03-25
Superseded by RR #13-2

42

INFORMATION LETTER #03-26
Superseded by IL #04-9
Superseding IL #03-7
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

43

INFORMATION LETTER #05-6
Modifying IL #04-20
INFORMATION LETTER #05-13
Superseded by IL #13-4
Superseding IL #03-6
INFORMATION LETTER #05-15
Superseded by IL #06-9
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 #06-1
Modified by RR #07-1
INFORMATION LETTER #06-5
Superseded by IL #06-24
Superseding IL #05-31
INFORMATION LETTER #06-9
Superseded by IL #06-16
Superseding IL #05-15
INFORMATION LETTER #06-16
Superseded by IL #07-1
Superseding IL #06-9
INFORMATION LETTER #06-24
Superseded by IL #08-21
Superseding IL #06-5
44

INFORMATION LETTER #07-1
Superseded by IL #07-4
Superseding IL #06-16
INFORMATION LETTER #07-4
Superseded by IL #08-19
Superseding IL #07-1
INFORMATION LETTER #08-2
Obsolete
INFORMATION LETTER #08-19
Superseded by IL #08-26
Superseding IL #07-4
INFORMATION LETTER #08-21
Superseded by IL #10-10
Superseding IL #06-24
INFORMATION LETTER #08-26
Superseded by IL #09-2
Superseding IL #08-19
INFORMATION LETTER #09-2
Superseded by IL #09-8
Superseding IL #08-26
INFORMATION LETTER #09-8
Superseded by IL #09-23
Superseding IL #09-2
INFORMATION LETTER #09-21
Superseded by RR #10-5
INFORMATION LETTER #09-23
Superseded by IL #11-1
Superseding IL #09-8
INFORMATION LETTER #10-10
Superseded by IL #13-7
Superseding IL #08-21
45

INFORMATION LETTER #10-13
Superseded by IL #11-2
INFORMATION LETTER #11-1
Superseded by IL #11-18
Superseding IL #09-23
INFORMATION LETTER #11-2
Superseding IL #10-13
INFORMATION LETTER #11-18
Superseded by IL #12-1
Superseding IL #11-1
INFORMATION LETTER #12-1
Superseded by IL #12-2
Superseding IL #11-18
INFORMATION LETTER #12-2
Superseded by IL #12-5
Superseding IL #12-1
INFORMATION LETTER #12-5
Superseded by IL #12-9
Superseding IL #12-2
INFORMATION LETTER #12-9
Superseded by IL #12-15
Superseding IL #12-5
INFORMATION LETTER #12-15
Superseded by IL #13-1
Superseding IL #12-9
INFORMATION LETTER #13-1
Superseded by IL #13-3
Superseding IL #12-15

46

INFORMATION LETTER #13-3
Superseded by IL #14-1
Superseding IL #13-1
INFORMATION LETTER #13-4
Superseded by IL #13-8
Superseding IL #05-13
INFORMATION LETTER #13-7
Superseded by IL #14-6
Superseding IL #10-10
INFORMATION LETTER #13-8
Superseded by IL #14-2
Superseding IL #13-4
INFORMATION LETTER #13-9
Superseded by IL #14-4
INFORMATION LETTER #14-1
Superseded by IL #14-5
Superseding IL #13-3
INFORMATION LETTER #14-2
Superseding IL #13-8
INFORMATION LETTER #14-4
Superseding IL #13-9
INFORMATION LETTER #14-5
Superseded by IL #14-17
Superseding IL #14-1
INFORMATION LETTER #14-6
Superseding IL #13-7
INFORMATION LETTER #14-17
Superseding IL #14-5

47

SC REVENUE INFORMATIONAL BULLETINS
REVENUE INFORMATIONAL BULLETIN #00-16
Superseded by RIB #01-1
Superseding IL #99-11
REVENUE INFORMATIONAL BULLETIN #00-19
Obsolete
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

48

EXHIBIT 1
The following information letter is issued on a regular basis and contains information of a
cumulative nature. Therefore, only the most recently issued information letter
concerning this topic is listed. All prior information letters on this matter remains valid.
Interest Rate for Under/Over Payments

IL #14-16

49

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