This chapter may be cited as the "South Carolina Revenue Procedures Act."
S.C. Code Ann. § 12-60-10
Short title
Known as the South Carolina Revenue Procedures Act
The act spans §§ 12–12 (62 sections).
Applied in 5 court decisions — leading case Ward v. State (2000)
Most recently applied in Lightner v. Hampton Hall Club, Inc. (February 2017)
1995 Act No. 60, SECTION 4A; 2003 Act No. 69, SECTION 3.CC, eff June 18, 2003.
How often courts cite this section
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
Official source: South Carolina Legislature. Reproduced from public-domain South Carolina statutes; confirm against the official source for the current text. Not legal advice.