Precedence of this chapter over other statutes
Applied in 1 court decision — leading case South Carolina Tax Commission v. Gaston Copper Recycling Corp. (1994)
Most recently applied in South Carolina Tax Commission v. Gaston Copper Recycling Corp. (July 1994)
1985 Act No. 201, Part II, SECTION 32A; 1989 Act No. 78, SECTION 6.
Unless otherwise specified, the provisions of this chapter take precedence over all other related statutory provisions.
The provisions of this chapter apply to returns filed with or assessments issued by the department as they relate to property tax and forest renewal.
Official source: South Carolina Legislature. Reproduced from public-domain South Carolina statutes; confirm against the official source for the current text. Not legal advice.