S.C. Code Ann. § 12-60-40

Taxpayers' rights; waiver; time limitations suspended during stay

Known as the South Carolina Revenue Procedures Act

The act spans §§ 12–12 (62 sections).

1995 Act No. 60, SECTION 4A; 1996 Act No. 456, SECTION 7; 2003 Act No. 69, SECTION 3.CC, eff June 18, 2003.

(A) A taxpayer may waive his rights under this chapter, providing the waiver is in writing and is signed by the taxpayer or his representative. The department may extend time limitations provided by this title and for other taxes, including requirements provided in Article 5 or Article 9 of this chapter.

(B) Time limitations provided pursuant to this chapter and Chapter 54 are suspended during a stay ordered by the Taxpayers' Rights Advocate.

Official source: South Carolina Legislature. Reproduced from public-domain South Carolina statutes; confirm against the official source for the current text. Not legal advice.