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Attached are updated "Information Guides" for each type of tax appeal that briefly explain the procedures outlined in SC Revenue Procedure #20-1. The guides are intended as a quick reference tool for taxpayer's and tax practitioners.

This information guide explains the South Carolina Tax Appeals Procedure for State Tax Refund Claims (Other than Property Tax, Bingo, and Alcoholic Beverage Matters).

Cover -- Half Title -- Title -- Copyright -- CONTENTS -- ACKNOWLEDGEMENTS -- Dedication -- FOREWORD -- PREFACE -- CHAPTER 1: It's not enough to vote -- CHAPTER 2: A history of collaborative planning and the charrette process -- CHAPTER 3: The importance of collaboration -- CHAPTER 4: What is collaborative planning and placemaking? -- CHAPTER 5: 20\20 Case Studies -- 5.1 Santa Fe, New Mexico, US -- 5.2 Belfast, Northern Ireland -- 5.3 Perth, Australia -- 5.4 Caterham, Surrey, England -- 5.5 Nashville, Tennessee, US -- 5.6 Scarborough, North Yorkshire, England -- 5.7 Reykjavik, Iceland -- 5.8 Vancouver, Canada -- 5.9 Liverpool, England -- 5.10 Kew Bridge, London, England -- 5.11 Lübeck Altstadt, Germany -- 5.12 Dublin, Ireland -- 5.13 Blaenau Ffestiniog, Gwynedd, Wales -- 5.14 Dunedin, New Zealand -- 5.15 Wick and Thurso, Scotland -- 5.16 Whitesands, Dumfries, Scotland -- 5.17 Caddington, Bedfordshire, England -- 5.18 Barnes, London, England -- 5.19 Hangzhou, China -- 5.20 Paddington, London, England -- CHAPTER 6: Lessons from the Case Studies -- ENDNOTES -- IMAGE CREDITS -- INDEX.

Political attention has increasingly focused on limiting warming to 2êC. However, to date the only mitigation commitments accompanying this target are the so-called Copenhagen pledges, and these pledges appear to be inconsistent with the 2êC objective. Diverging opinions on whether this inconsistency can or should be resolved have been expressed. This paper clarifies the alternative assumptions underlying these diverging view points and explicits their implications. It first gives simple visualizations of the challenge posed by the 2êC target. It then proposes a decision tree, linking different beliefs on climate change, the achievability of different policies, and current international policy dynamics to various options to move forward on climate change.