South Carolina § 43-5-120 - Request for income tax return; use of information contained in return; notice to recipient; referral to authorities of violations of law.
Full text of South Carolina South Carolina Code of Laws § 43-5-120 — Request for income tax return; use of information contained in return; notice to recipient; referral to authorities of violations of law., with citation guidance and answers to common questions.
§ 43-5-120. Request for income tax return; use of information contained in return; notice to recipient; referral to authorities of violations of law.
(a) The Department of Revenue shall provide the director or his designees an abstract of the income tax return requested, or provide information concerning any item of income or expense, including support claimed to have been provided to dependent children or stepchildren, contained in the income tax return or disclosed by any investigation of the income or return of the applicant or recipient.
(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.
(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 Section 12-7-1680 of the 1976 Code regarding the confidentiality of state income tax records.
HISTORY: 1978 Act No. 549; 1993 Act No. 181, SECTION 1009, eff July 1, 1993; 1997 Act No. 133, SECTION 7, eff June 11, 1997.
Source: official South Carolina text · Last verified 2026-08-27
Frequently Asked Questions About South Carolina § 43-5-120
What does South Carolina Code of Laws § 43-5-120 cover?
Section 43-5-120 ("Request for income tax return; use of information contained in return; notice to recipient; referral to authorities of violations of law.") is part of the South Carolina Code of Laws, the codified statutory law of South Carolina. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite South Carolina § 43-5-120?
A common citation format is "South Carolina Code of Laws § 43-5-120" (South Carolina). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of South Carolina law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the South Carolina official source linked on this page or consult a licensed South Carolina attorney.
How does South Carolina § 43-5-120 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in South Carolina can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in South Carolina.