If a taxpayer brings an action covered by this chapter in circuit court, the circuit court shall dismiss the case without prejudice.
S.C. Code Ann. § 12-60-3390
Dismissal of action covered by chapter brought in circuit court
Known as the South Carolina Revenue Procedures Act
The act spans §§ 12-60-10 to 12-60-920 (62 sections).
Applied in 3 court decisions — leading case Ward v. State (2000)
Most recently applied in B & a Development, Inc. v. Georgetown County (February 2007)
1995 Act No. 60, SECTION 4A; 2003 Act No. 69, SECTION 3.HH, eff June 18, 2003; 2006 Act No. 387, SECTION 14, eff July 1, 2006.
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.