Except as otherwise provided, a taxpayer shall pay, or post a bond for, all taxes, not including penalties or civil fines, determined to be due by the administrative law judge before appealing the decision to the court of appeals. For property tax cases covered by Section 12-60-2140 or 12-60-2550, the taxpayer need pay only the amount assessed pursuant to the appropriate section.
S.C. Code Ann. § 12-60-3370
Bond required prior to appeal to court of appeals
Known as the South Carolina Revenue Procedures Act
The act spans §§ 12–12 (62 sections).
Applied in 1 court decision — leading case Great Games, Inc. v. South Carolina Department of Revenue (2000)
Most recently applied in Great Games, Inc. v. South Carolina Department of Revenue (March 2000)
1995 Act No. 60, SECTION 4A; 2000 Act No. 399, SECTION 3(M)(1), eff August 17, 2000; 2003 Act No. 69, SECTION 3.HH, eff June 18, 2003; 2006 Act No. 387, SECTION 12, eff July 1, …
Official source: South Carolina Legislature. Reproduced from public-domain South Carolina statutes; confirm against the official source for the current text. Not legal advice.