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South Carolina Code of Laws
Title 12
Chapter 60
Article 5
State Revenue Appeals Procedure
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12-60-410
Assessment of taxes; supplemental assessment; no assessment after final order; exception for fraud
12-60-420
Deficiency in state or local tax; division decisions or proposed assessments; protest
12-60-430
Failure to make report or file return or filing frivolous return; proposed assessment
12-60-440
Deficiency assessment restrictions
12-60-450
Appeal of proposed assessment; contents of written protest
12-60-460
Taxpayers' hearing; time limitation for requesting hearing
12-60-470
Taxpayers' refund claim; time for filing; contents
12-60-480
Refund after prevailing on merits of lawsuit; refund to similarly situated taxpayers
12-60-490
Application of refund to other taxes due
12-60-500
Tax refund; preference to other claims against state treasury
12-60-510
Exhaustion of prehearing remedy; request for hearing before Administrative Law Court
12-60-520
Designation as small claims case; no precedential value
12-60-910
Jeopardy assessment; notice
12-60-920
Written statement of information relied on in making jeopardy assessment; jeopardy hearings; contested case hearings; burden of proof
12-60-1310
Denial, proposed suspension, cancellation, or revocation of License; written protest; contents
12-60-1320
Exhaustion of prehearing remedies; request for hearing; time limitation
12-60-1330
Hearing after exhaustion of prehearing remedy; request for contested case hearing after determination by department
12-60-1340
Emergency revocation order
12-60-1350
Applicability of chapter