South Carolina ceases work on proposed alternative apportionment Revenue Ruling, will form study committee

May 2014

Overview

On May 1, 2014 the South Carolina Department of Revenue issued a Notice concerning its review of alternative allocation and apportionment methods. The Notice indicates the Department will halt work on a proposed Revenue Ruling and will instead form a committee to study alternative apportionment methods that provide taxpayers and the Department with objective and reasoned standards.

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