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South Carolina Revenue Procedures Act
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South Carolina Code of Laws
Taxation
South Carolina Revenue Procedures Act
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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
12-60-410
Assessment of taxes; supplemental assessment; no assessment after final order; exception for fraud.
Section
12-60-420
Deficiency in state or local tax; division decisions or proposed assessments; protest.
Section
12-60-430
Failure to make report or file return or filing frivolous return; proposed assessment.
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
12-60-480
Refund after prevailing on merits of lawsuit; refund to similarly situated taxpayers.
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
12-60-510
Exhaustion of prehearing remedy; request for hearing before Administrative Law Court.
Section
12-60-520
Designation as small claims case; no precedential value.
Section
12-60-910
Jeopardy assessment; notice.
Section
12-60-920
Written statement of information relied on in making jeopardy assessment; jeopardy hearings; contested case hearings; burden of proof.
Section
12-60-1310
Denial, proposed suspension, cancellation, or revocation of License; written protest; contents.
Section
12-60-1320
Exhaustion of prehearing remedies; request for hearing; time limitation.
Section
12-60-1330
Hearing after exhaustion of prehearing remedy; request for contested case hearing after determination by department.
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
12-60-1730
Written protest required to appeal property tax assessment or denial of exemption; assessors must notify taxpayer of right to appeal and time limitation.
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
12-60-2140
Payment of adjusted assessment if appeal not concluded by December thirty-first of tax year; payment or refund of difference after final determination.
Section
12-60-2150
Filing claim for a refund; contents.
Section
12-60-2510
Property tax assessment notice; contents; written notice of objection.
Section
12-60-2520
Written request to meet with assessor constitutes notice of objection; written protest following conference; contents.
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
12-60-2550
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.
Section
12-60-2560
Filing claim for refund; contents.
Section
12-60-2910
Request to meet with auditor regarding personal property tax assessment; written protest following conference; 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
12-60-2940
Claim for refund of personal property tax; request for contested case hearing following denial of claim.
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
12-60-3330
Administrative law judge may request department's participation in property tax matters; department may intervene.
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.