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Section 12-60-10. Short title. - This chapter may be cited as the "South Carolina Revenue...
Section 12-60-20. Legislative intent. - It is the intent of the General Assembly to provide...
Section 12-60-30. Definitions. - As used in this chapter and in Chapter 54 of...
Section 12-60-40. Taxpayers' rights; waiver; time limitations suspended during stay. - (A) A taxpayer may waive his rights under this chapter,...
Section 12-60-50. End of period falls on Saturday, Sunday, or legal holiday; legal holiday defined. - (A) For purposes of this title and for other taxes,...
Section 12-60-60. Court, administrative law judge, or hearing officer cannot stay tax collections. - An action of a court or an administrative law judge...
Section 12-60-70. Writ of mandamus. - A writ of mandamus must not be granted or issued...
Section 12-60-80. Wrongful collection of taxes; declaratory judgment; class action prohibited. - (A) Except as provided in subsection (B), there is no...
Section 12-60-90. Administrative tax process. - (A) For the purposes of this section, the administrative tax...
Section 12-60-410. Assessment of taxes; supplemental assessment; no assessment after final order; exception for fraud. - The department shall assess state taxes, including interest, additions to...
Section 12-60-420. Deficiency in state or local tax; division decisions or proposed assessments; protest. - (A) If a division of the department makes a division...
Section 12-60-430. Failure to make report or file return or filing frivolous return; proposed assessment. - (A) If a taxpayer fails or refuses to make a...
Section 12-60-440. Deficiency assessment restrictions. - (A) The department may not assess a deficiency until ninety...
Section 12-60-450. Appeal of proposed assessment; contents of written protest. - (A) A taxpayer can appeal a division decision or a...
Section 12-60-460. Taxpayers' hearing; time limitation for requesting hearing. - Upon exhaustion of his prehearing remedy, a taxpayer may seek...
Section 12-60-470. Taxpayers' refund claim; time for filing; contents. - (A) A taxpayer may seek a refund of a state...
Section 12-60-480. Refund after prevailing on merits of lawsuit; refund to similarly situated taxpayers. - When a taxpayer prevails on the merits in a lawsuit...
Section 12-60-490. Application of refund to other taxes due. - If a taxpayer is due a refund, the refund must...
Section 12-60-500. Tax refund; preference to other claims against state treasury. - If it is determined that a refund is due of...
Section 12-60-510. Exhaustion of prehearing remedy; request for hearing before Administrative Law Court. - (A) Before a taxpayer may seek a contested case hearing...
Section 12-60-520. Designation as small claims case; no precedential value. - A taxpayer who requests a contested case hearing may elect...
Section 12-60-910. Jeopardy assessment; notice. - (A) If the department finds that the assessment or the...
Section 12-60-920. Written statement of information relied on in making jeopardy assessment; jeopardy hearings; contested case hearings; burden of proof. - (A) Within five days after the day on which a...
Section 12-60-1310. Denial, proposed suspension, cancellation, or revocation of License; written protest; contents. - (A) If a division of the department denies a person...
Section 12-60-1320. Exhaustion of prehearing remedies; request for hearing; time limitation. - Upon exhaustion of his prehearing remedy, a person may seek...
Section 12-60-1330. Hearing after exhaustion of prehearing remedy; request for contested case hearing after determination by department. - (A) Before a person may seek a determination by an...
Section 12-60-1340. Emergency revocation order. - Anything else in this chapter notwithstanding, if the department determines...
Section 12-60-1350. Applicability of chapter. - Provisions in this chapter do not apply to, or have...
Section 12-60-1710. Appeal procedures for real or personal property tax assessments. - The procedures provided in this article for appealing property tax...
Section 12-60-1720. Department to prescribe regulations, rules, procedures, forms and instructions. - The department shall prescribe rules, procedures, forms, and instructions it...
Section 12-60-1730. Written protest required to appeal property tax assessment or denial of exemption; assessors must notify taxpayer of right to appeal and time limitation. - A property taxpayer may appeal any property tax assessment or...
Section 12-60-1740. Tax refunds; preference over other claims. - If it is determined that any tax in excess of...
Section 12-60-1750. Refund of property taxes; exceptions. - Notwithstanding any other provision of law, no refund of property...
Section 12-60-1755. Crediting of erroneous property tax payments. - If a taxpayer or his agent pays property taxes in...
Section 12-60-1760. Action pending against county officer. - (A) The county shall pay the reasonable attorney's fees, expenses,...
Section 12-60-1770. Small claims case. - A taxpayer who requests a contested case hearing before the...
Section 12-60-2110. Property tax assessment protest; time for filing. - In the case of property tax assessments made by a...
Section 12-60-2120. Property taxpayer appeal by written protest; contents. - (A)(1) A property taxpayer may appeal a property tax assessment...
Section 12-60-2130. Taxpayer or local governing body may request contested case hearing. - A property taxpayer or the local governing body who disagrees...
Section 12-60-2140. Payment of adjusted assessment if appeal not concluded by December thirty-first of tax year; payment or refund of difference after final determination. - (A) If it is reasonably expected that the appeal will...
Section 12-60-2150. Filing claim for a refund; contents. - (A) Subject to the limitations in Section 12-60-1750, and within...
Section 12-60-2510. Property tax assessment notice; contents; written notice of objection. - (A)(1) In the case of property tax assessments made by...
Section 12-60-2520. Written request to meet with assessor constitutes notice of objection; written protest following conference; contents. - (A) A property taxpayer may object to a property tax...
Section 12-60-2530. County board of assessment appeals. - (A) Within thirty days after the date of the county...
Section 12-60-2540. Contested case hearing; time for requesting following board's decision. - (A) Within thirty days after the date of the board's...
Section 12-60-2545. Agricultural use appeals; attorney's fees. - Notwithstanding Section 12-60-3350, if a taxpayer appeals a county assessor's...
Section 12-60-2550. Payment of adjusted assessment if protest or appeal not concluded by December thirty-first of tax year; payment or refund of difference after final determination. - (A) If it is reasonably expected that the written protest...
Section 12-60-2560. Filing claim for refund; contents. - (A) Subject to the limitations in Section 12-60-1750, and within...
Section 12-60-2910. Request to meet with auditor regarding personal property tax assessment; written protest following conference; contents. - (A) A property taxpayer may object to a personal property...
Section 12-60-2920. Contested case hearing following county auditor's response. - (A) Within thirty days after the date of the county...
Section 12-60-2930. Payment or refund following final review of protest. - (A) After final review of the protest, if the property...
Section 12-60-2940. Claim for refund of personal property tax; request for contested case hearing following denial of claim. - (A) Subject to the limitations in Section 12-60-1750, and within...
Section 12-60-3310. Requesting contested case hearing. - A party permitted to request a contested case hearing with...
Section 12-60-3312. Contested hearings open to public. - Except as otherwise provided by law or proper judicial order,...
Section 12-60-3320. Stipulation of facts and issues in contested cases. - In order to increase the efficiency and reduce the costs...
Section 12-60-3330. Administrative law judge may request department's participation in property tax matters; department may intervene. - In view of the desirability of consistent property tax treatment...
Section 12-60-3340. Contested case hearings; rules. - Contested case hearings must be without a jury and, except...
Section 12-60-3350. Costs or disbursements are not allowed; exceptions. - In an action covered by this chapter, no costs or...
Section 12-60-3360. Decisions by the Administrative Law Court available to public. - The Administrative Law Court shall make its decisions available to...
Section 12-60-3370. Bond required prior to appeal to court of appeals. - Except as otherwise provided, a taxpayer shall pay, or post...
Section 12-60-3380. Appeal of decision to court of appeals. - Except as otherwise provided in this chapter, a party may...
Section 12-60-3390. Dismissal of action covered by chapter brought in circuit court. - If a taxpayer brings an action covered by this chapter...