(A) The department may not assess a deficiency until ninety days after sending the proposed assessment as provided in § 12-60-420, or, if the taxpayer files a timely written protest with the department, until the taxpayer’s appeal is finally decided. For purposes of this section, the final decision of an appeal includes the decision of the Administrative Law Court or court, if the matter was heard by the Administrative Law Court or appealed to a court as provided in this article. This restriction on assessments does not apply to:

(1) mathematical or clerical errors;

Terms Used In South Carolina Code 12-60-440

  • Administrative Law Court: means the Administrative Law Court created by § 1-23-500. See South Carolina Code 12-60-30
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Assessment: means the department's recording the liability of the taxpayer in the office of the department, subject to the restrictions in § 12-60-440. See South Carolina Code 12-60-30
  • Deficiency: means the amount by which a tax exceeds the amount shown on a return or report filed by a taxpayer, if any, plus the amounts previously assessed, or collected without assessment, as a deficiency. See South Carolina Code 12-60-30
  • Department: means the South Carolina Department of Revenue. See South Carolina Code 12-60-30
  • Mathematical or clerical error: means :

    (a) an error in addition, subtraction, multiplication, or division shown on a return;

    (b) an incorrect use of a table provided by the department for use with a return, if the incorrect use is apparent from the existence of other information on the return;

    (c) an omission of information which is required to be supplied on the return to substantiate an entry on the return; or

    (d) an entry of a deduction or credit item in an amount which exceeds the statutory limit that is either:

    (i) a specified monetary amount; or

    (ii) a percentage, ratio, or fraction, if the items entering into the application of that limit appear on the return. See South Carolina Code 12-60-30
  • Proposed assessment: means the first written notice sent or given to the taxpayer stating that a division within the department has concluded that a tax is due. See South Carolina Code 12-60-30
  • Protest: means a written appeal of a proposed assessment or a division decision made in accordance with this chapter. See South Carolina Code 12-60-30
  • Taxpayer: includes a licensee and an applicant for a license, issued by or administered by the department. See South Carolina Code 12-60-30

(2) interest imposed by this title or subject to assessment or collection by the department;

(3) penalties for failure to file or failure to pay, or penalties that are determined as a percentage of interest;

(4) amounts reported on a return or other document, or paid as tax; or

(5) assessments as provided in § 12-60-910.

(B) If a proposed assessment was not issued, the taxpayer may request an abatement of an assessment due to a mathematical or clerical error, or for a penalty described in subsection (A)(3) within thirty days of the date of the assessment. Upon receipt of the request for abatement the department shall abate the assessment. A further assessment of the tax with respect to which an abatement is made under this paragraph is subject to the proposed assessment procedures described in this chapter. A levy or collection proceeding may not begin for a mathematical or clerical error during the thirty-day period during which a taxpayer may request an abatement.

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