1. Collections
  2. South Carolina Code of Laws
  3. Title 12
  4. Chapter 60

Article 1

General Provisions

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    12-60-10Short title12-60-20Legislative intent12-60-30Definitions12-60-40Taxpayers' rights; waiver; time limitations suspended during stay12-60-50End of period falls on Saturday, Sunday, or legal holiday; legal holiday defined12-60-60Court, administrative law judge, or hearing officer cannot stay tax collections12-60-70Writ of mandamus12-60-80Wrongful collection of taxes; declaratory judgment; class action prohibited12-60-90Administrative tax process