§ 26-17-304 — Suits and other proceedings

(a) (1) (A) The Secretary of the Department of Finance and Administration may: (i) Institute and prosecute in his or her name as such all suits and other proceedings necessary for the collection of any taxes or fees collectible by him or her and which have become delinquent; and (ii) Defend all suits and other proceedings concerning taxes, fees, or licenses administered by the secretary. (B) All suits and proceedings instituted by the secretary or defended by the secretary that concern taxes, fees, or licenses administered by the Revenue Division of the Department of Finance and Administration may be maintained or defended by an attorney authorized to represent the interests of the division pursuant to § 26-17-202 . (2) No deposits of advance cost shall be required of the secretary in any suit or proceedings, nor shall he or she be required to give bond for cost, indemnity, or stay as a condition to the institution of any suit or proceedings or to the issuance, service, or execution of any process in any suit or proceedings or ancillary to any suit or proceedings or to the appeal from any adverse action. (b) (1) The secretary shall not be required to advance or pay any court costs to any court clerk for the institution or prosecution of any suit filed in his or her official capacity. (2) No bond shall be required of the secretary in obtaining restraining orders, injunctions, or any other cases in which a bond is required to be made by a litigant, including supersedeas bond upon appeal. (c) (1) The secretary shall give notice to the cochairs of the Legislative Council and the Joint Budget Committee of state tax litigation if the litigation: (A) Originated in state circuit court; (B) Pertained to a tax administered by the division; (C) Made the secretary a defendant; (D) Reached a final resolution in the previous calendar year with no further right of appeal for either party; and (E) The amount in controversy exceeded twenty-five thousand dollars ($25,000). (2) The notice shall include: (A) The style of the case that was litigated; (B) The identity of the court before which the matter was filed; and (C) A brief description of the issues involved. (3) The secretary shall provide the notice required by this section annually on or before January 10 of each year. (4) Upon filing of the notice under subdivision (c)(3) of this section, the secretary, or his or her designee, may be called to appear before the Legislative Council or the Joint Budget Committee regarding the contents of the notice.

Legislative History

Amended by Act 2023, No. 557,§ 3, eff. 8/1/2023. Amended by Act 2019, No. 910,§ 3599, eff. 7/1/2019. Acts 1935, No. 131, § 2; 1935, No. 234, § 8; Pope's Dig., §§ 13352, 13354; A.S.A. 1947, §§ 84-1718, 84-1720; Acts 2001, No. 456, § 2.