(A) A taxpayer may waive his rights under this chapter, providing the waiver is in writing and is signed by the taxpayer or his representative. The department may extend time limitations provided by this title and for other taxes, including requirements provided in Article 5 or Article 9 of this chapter.
(B) Time limitations provided pursuant to this chapter and Chapter 54 are suspended during a stay ordered by the Taxpayers' Rights Advocate.
HISTORY: 1995 Act No. 60, Section 4A; 1996 Act No. 456, Section 7; 2003 Act No. 69, Section 3.CC, 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.