S.C. Code Ann. § 12-60-3390
If a taxpayer brings an action covered by this chapter in circuit court, the circuit court shall dismiss the case without prejudice.
HISTORY: 1995 Act No. 60, Section 4A; 2003 Act No. 69, Section 3.HH, eff June 18, 2003; 2006 Act No. 387, Section 14, eff July 1, 2006.