(A) If a division of the department denies a person a license that the department administers, or sends by first class mail or delivers a notice to the license holder that the division of the department shall suspend, cancel, or revoke a license administered by the department, then the person can appeal by filing a written protest with the department within ninety days of the denial, or proposed suspension, cancellation, or revocation. The department may extend the time for filing a protest at any time before the period has expired.
(B) The written protest must contain:
(1) the name, address, and telephone number of the person;
(2) the appropriate taxpayer number or numbers, if any;
(3) the kind of license in dispute;
(4) a statement of facts supporting the person's position;
(5) a statement outlining the reasons for the appeal, including law or other authority upon which the person relies; and
(6) other relevant information the department may reasonably prescribe.
(C) After the protest is filed, the person and the department shall stipulate the facts and issues upon which they can agree and may attempt to settle the case. If the person fails to respond or participate in the process, the department may view the appeal as abandoned and make a department determination using information provided in accordance with Section 12-60-30(15)(c)(iii).
(D)(1) The department shall make a department determination using the information provided by the person in accordance with Section 12-60-30(15)(c)(iii).
(2) A determination of the department adverse to the person must be in writing and must:
(a) be sent by first class mail or delivered to the person;
(b) explain the basis for the department's determination;
(c) inform the person of his right to request a contested case hearing; and
(d) explain that the license must not be issued or the license must be suspended or revoked in thirty days unless the person requests a contested case hearing.
HISTORY: 1995 Act No. 60, Section 4A; 2003 Act No. 69, Section 3.DD, eff June 18, 2003.
Structure South Carolina Code of Laws
Chapter 60 - South Carolina Revenue Procedures Act
Section 12-60-10. Short title.
Section 12-60-20. Legislative intent.
Section 12-60-30. Definitions.
Section 12-60-40. Taxpayers' rights; waiver; time limitations suspended during stay.
Section 12-60-50. End of period falls on Saturday, Sunday, or legal holiday; legal holiday defined.
Section 12-60-60. Court, administrative law judge, or hearing officer cannot stay tax collections.
Section 12-60-70. Writ of mandamus.
Section 12-60-80. Wrongful collection of taxes; declaratory judgment; class action prohibited.
Section 12-60-90. Administrative tax process.
Section 12-60-440. Deficiency assessment restrictions.
Section 12-60-450. Appeal of proposed assessment; contents of written protest.
Section 12-60-460. Taxpayers' hearing; time limitation for requesting hearing.
Section 12-60-470. Taxpayers' refund claim; time for filing; contents.
Section 12-60-490. Application of refund to other taxes due.
Section 12-60-500. Tax refund; preference to other claims against state treasury.
Section 12-60-520. Designation as small claims case; no precedential value.
Section 12-60-910. Jeopardy assessment; notice.
Section 12-60-1320. Exhaustion of prehearing remedies; request for hearing; time limitation.
Section 12-60-1340. Emergency revocation order.
Section 12-60-1350. Applicability of chapter.
Section 12-60-1710. Appeal procedures for real or personal property tax assessments.
Section 12-60-1720. Department to prescribe regulations, rules, procedures, forms and instructions.
Section 12-60-1740. Tax refunds; preference over other claims.
Section 12-60-1750. Refund of property taxes; exceptions.
Section 12-60-1755. Crediting of erroneous property tax payments.
Section 12-60-1760. Action pending against county officer.
Section 12-60-1770. Small claims case.
Section 12-60-2110. Property tax assessment protest; time for filing.
Section 12-60-2120. Property taxpayer appeal by written protest; contents.
Section 12-60-2130. Taxpayer or local governing body may request contested case hearing.
Section 12-60-2150. Filing claim for a refund; contents.
Section 12-60-2510. Property tax assessment notice; contents; written notice of objection.
Section 12-60-2530. County board of assessment appeals.
Section 12-60-2540. Contested case hearing; time for requesting following board's decision.
Section 12-60-2545. Agricultural use appeals; attorney's fees.
Section 12-60-2560. Filing claim for refund; contents.
Section 12-60-2920. Contested case hearing following county auditor's response.
Section 12-60-2930. Payment or refund following final review of protest.
Section 12-60-3310. Requesting contested case hearing.
Section 12-60-3312. Contested hearings open to public.
Section 12-60-3320. Stipulation of facts and issues in contested cases.
Section 12-60-3340. Contested case hearings; rules.
Section 12-60-3350. Costs or disbursements are not allowed; exceptions.
Section 12-60-3360. Decisions by the Administrative Law Court available to public.
Section 12-60-3370. Bond required prior to appeal to court of appeals.
Section 12-60-3380. Appeal of decision to court of appeals.
Section 12-60-3390. Dismissal of action covered by chapter brought in circuit court.