State Tax Day - Current, S.7, South Carolina—Multiple Taxes: Penalties and Penalty Waiver Standards Discussed, (Sep 8, 2026)

South Carolina issued a revenue procedure discussing the most common penalties arising from noncompliance (i.e., failure to file, failure to pay, negligence, substantial understatement, and civil fraud) and explaining the process for taxpayers to request a penalty waiver, including standards that the Department of Revenue will follow when determining whether a penalty should be waived.

SC Revenue Procedure #26-4, South Carolina Department of Revenue, August 27, 2026, ¶401-229