South Carolina Statutes

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

South Carolina § 12-60-1320
JurisdictionSouth Carolina
Title 12TAXATION
Ch. 60SOUTH CAROLINA REVENUE PROCEDURES ACT

This text of South Carolina § 12-60-1320 (Exhaustion of prehearing remedies; request for hearing; time limitation.) is published on Counsel Stack Legal Research, covering South Carolina primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
S.C. Code Ann. § 12-60-1320 (2026).

Text

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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Legislative History

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

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Bluebook (online)
South Carolina § 12-60-1320, Counsel Stack Legal Research, https://law.counselstack.com/statute/sc/12-60-1320.