Fourth Quarter January 15th, of the following tax year.

Fourth Quarter January 15th, of the following tax year. See Code Section 12-6-3400, Commission Decision I-D-288, and Opinion No. Receive your refund by direct deposit to your bank account. This list should not be considered as an exhaustive listing of all exempt securities. The South Carolina Tax Code is available on the internet. Also, see Code Section 12-6-3500 that provides for a credit over the qualifying taxpayer's lifetime for other state income taxes paid on the employee's contributions. To request relief, a taxpayer should send a letter to the Department providing the taxpayer's name, address, phone number, tax years involved, and complete statement of the facts.