South Carolina Statutes

§ 12-60-1320 — Exhaustion of prehearing remedies; request for hearing; time limitation.

South Carolina·Title 12 TAXATION·Ch. 60 SOUTH CAROLINA REVENUE PROCEDURES ACT
Upon exhaustion of his prehearing remedy, a person may seek relief from the department's determination by requesting a contested case hearing before the Administrative Law Court. This request must be made within thirty days after the date the department's determination was sent by first class mail or delivered to the person. Requests for a hearing before the Administrative Law Court must be made in accordance with its rules.

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South Carolina § 12-60-1320 (Exhaustion of prehearing remedies; request for hearing; time limitation.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

HISTORY: 1995 Act No. 60, SECTION 4A; 2003 Act No. 69, SECTION 3.DD, eff June 18, 2003.

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