Upon exhaustion of his prehearing remedy, a taxpayer may seek relief from the department's determination by requesting a contested case hearing before the Administrative Law Court. This request must be made within thirty days after the date the department's determination was sent by first class mail or delivered to the taxpayer. Requests for a hearing before the Administrative Law Court must be made in accordance with its rules.
S.C. Code Ann. § 12-60-460
Taxpayers' hearing; time limitation for requesting hearing
Known as the South Carolina Revenue Procedures Act
The act spans §§ 12–12 (62 sections).
Applied in 1 court decision — leading case Travelscape, LLC v. South Carolina Department of Revenue (2011)
Most recently applied in Travelscape, LLC v. South Carolina Department of Revenue (January 2011)
1995 Act No. 60, SECTION 4A; 2003 Act No. 69, SECTION 3.DD, eff June 18, 2003.
Official source: South Carolina Legislature. Reproduced from public-domain South Carolina statutes; confirm against the official source for the current text. Not legal advice.