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Form 637 for North Charleston South Carolina: What You Should Know
If the permit is approved for the authorized work, SCOT retains responsibility for the work done and, in the case of unauthorized work, SCOT will be held liable. A completed Form 637 (Excise Tax Report Application) must be submitted by the person engaging work on an SCOT maintained right of way. If the work is not authorized, a completed Form 637 (Form 337) must be submitted by the person performing the work. For the complete list of activities, see the information on SCOT Right-of-Way Management Form 637 — Form 337 Dec 22, — Use Form 637, Application for Registration (For Certain Excise Tax Activities) and Questionnaires. For more information on forms, see OMB Guidance Memorandum No. 15-1-2022A (Excise Tax Registration) Dec 22, 2025 — Application for Forms 336, 337, 337.9, 346, 347, 347.9, and 810. For more information about application for forms, see OMB Guidance Memorandum No. 15-1-2022A (Excise Tax Registration. Apr 15, 2023—The Form 337, 337.9, and 346, and Form 810 are amended. A form 337, a tax return, must be submitted on the completed Form 337.9 (Form 337). A form 346, a tax return, must be submitted on the completed Form 810 (Form 810). Form 348(k) — Request for Permit installing, In Service The Form 348(k) is a request for permits installing and operate certain equipment on SCOT maintained rights-of-way. The permit is required to install the equipment in the same manner under which work is done, under the same owner/operator, and for the same purpose on the property. The applicant or permitted requesting the permit must satisfy the Secretary of the Army that the facility is needed for: (1) the administration of the Excise Tax Act of 2025 ; (2) the operation and maintenance of SCOT Right-of-Way Equipment ; or (3) the construction, repair or alteration of SCOT Right-of-Way Equipment.
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