The department shall establish the position of the Taxpayers' Rights Advocate. The advocate or his designee is responsible for facilitating resolution of taxpayer complaints and problems, including any taxpayer complaints regarding unsatisfactory treatment of taxpayers by department employees, and staying actions where taxpayers have suffered or will suffer irreparable loss as the result of those actions. Applicable statutes of limitation are suspended during the pendency of a stay.
HISTORY: 1995 Act No. 76, Section 6.
Structure South Carolina Code of Laws
Chapter 58 - South Carolina Taxpayers' Bill Of Rights
Section 12-58-10. Short title.
Section 12-58-20. Administration of chapter.
Section 12-58-30. Taxpayers' Rights Advocate established; duties.
Section 12-58-40. Taxpayer education and information program.
Section 12-58-70. Deficiency and tax due notices; contents.
Section 12-58-80. Evaluation of department employee's performance.
Section 12-58-90. Hearings; recording; taxpayer to be informed of rights.
Section 12-58-110. Investigation or surveillance limited to department's responsibilities.
Section 12-58-120. Release of levy issued or on any property.
Section 12-58-150. Appeal procedure for modifying or releasing liens.
Section 12-58-165. Expungement of a recorded lien.
Section 12-58-180. Applicability of provisions to taxes administered by department.
Section 12-58-185. Extensions of payment periods; grounds; restrictions.