South Carolina Code 43-5-120. Request for income tax return; use of information contained in return; notice to recipient; referral to authorities of violations of law
(b) The information obtained pursuant to this section shall be used or disclosed only for the purpose of enabling the department to verify or determine the eligibility of an applicant or recipient or to enable the Department of Revenue to determine whether tax fraud has been committed.
Terms Used In South Carolina Code 43-5-120
- Dependent: A person dependent for support upon another.
- Fraud: Intentional deception resulting in injury to another.
(c) The applicant or recipient whose income tax records have been requested from the Department of Revenue shall be notified by mail that such request has been made at the time of the request.
(d) Any violation or suspected violation of state or federal law determined under this section shall be referred to the appropriate state or federal law enforcement authorities.
(e) The director or his designees shall be subject to the provisions of § 12-7-1680 of the 1976 Code regarding the confidentiality of state income tax records.