Article

State Revenue Appeals Procedure

S.C. Code Ann. § 12-60-410— Assessment of taxes; supplemental assessment; no assessment after final order; exception for fraud
S.C. Code Ann. § 12-60-420— Deficiency in state or local tax; division decisions or proposed assessments; protest
S.C. Code Ann. § 12-60-430— Failure to make report or file return or filing frivolous return; proposed assessment
S.C. Code Ann. § 12-60-440— Deficiency assessment restrictions
S.C. Code Ann. § 12-60-450— Appeal of proposed assessment; contents of written protest
S.C. Code Ann. § 12-60-460— Taxpayers' hearing; time limitation for requesting hearing
S.C. Code Ann. § 12-60-470— Taxpayers' refund claim; time for filing; contents
S.C. Code Ann. § 12-60-480— Refund after prevailing on merits of lawsuit; refund to similarly situated taxpayers
S.C. Code Ann. § 12-60-490— Application of refund to other taxes due
S.C. Code Ann. § 12-60-500— Tax refund; preference to other claims against state treasury
S.C. Code Ann. § 12-60-510— Exhaustion of prehearing remedy; request for hearing before Administrative Law Court
S.C. Code Ann. § 12-60-520— Designation as small claims case; no precedential value
S.C. Code Ann. § 12-60-910— Jeopardy assessment; notice
S.C. Code Ann. § 12-60-920— Written statement of information relied on in making jeopardy assessment; jeopardy hearings; contested case hearings; burden of proof
S.C. Code Ann. § 12-60-1310— Denial, proposed suspension, cancellation, or revocation of License; written protest; contents
S.C. Code Ann. § 12-60-1320— Exhaustion of prehearing remedies; request for hearing; time limitation
S.C. Code Ann. § 12-60-1330— Hearing after exhaustion of prehearing remedy; request for contested case hearing after determination by department
S.C. Code Ann. § 12-60-1340— Emergency revocation order
S.C. Code Ann. § 12-60-1350— Applicability of chapter