South Carolina DOR Issues Advisory Opinion Citator Through March 31

The South Carolina Department of Revenue (DOR) issued an information letter, providing a citator of the department’s advisory opinions issued from 1987 through March 31, 2026. The citator, which supersedes Information Letter #26-2, serves as a reference tool for taxpayers and practitioners to determine the effect of new advisory opinions on previously published guidance. [S.C. Dep’t of Revenue, Info. Letter #26-10, 04/03/26]

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