An action of a court or an administrative law judge cannot stay or prevent the department or an officer of the State charged with a duty in the collection of taxes, from acting to collect a tax, whether or not the tax is legally due.
S.C. Code Ann. § 12-60-60
Court, administrative law judge, or hearing officer cannot stay tax collections
Known as the South Carolina Revenue Procedures Act
The act spans §§ 12–12 (62 sections).
Applied in 1 court decision — leading case Drummond v. STATE, DEPT. OF REVENUE (2008)
Most recently applied in Drummond v. STATE, DEPT. OF REVENUE (June 2008)
1995 Act No. 60, SECTION 4A; 2003 Act No. 69, SECTION 3.CC, 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.