South Carolina Statutes
§ 12-60-60 — Court, administrative law judge, or hearing officer cannot stay tax collections.
South Carolina § 12-60-60
This text of South Carolina § 12-60-60 (Court, administrative law judge, or hearing officer cannot stay tax collections.) 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. § 12-60-60 (2026).
Text
An action of a court or an administrative law judge cannot stay or prevent the department or an officer of the State charged with a duty in the collection of taxes, from acting to collect a tax, whether or not the tax is legally due.
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Legislative History
HISTORY: 1995 Act No. 60, SECTION 4A; 2003 Act No. 69, SECTION 3.CC, eff June 18, 2003.
Nearby Sections
15
§ 12-60-10
Short title.§ 12-60-1310
Denial, proposed suspension, cancellation, or revocation of License; written protest; contents.§ 12-60-1340
Emergency revocation order.§ 12-60-1350
Applicability of chapter.§ 12-60-1740
Tax refunds; preference over other claims.§ 12-60-1750
Refund of property taxes; exceptions.§ 12-60-1755
Crediting of erroneous property tax payments.§ 12-60-1760
Action pending against county officer.§ 12-60-1770
Small claims case.§ 12-60-20
Legislative intent.Cite This Page — Counsel Stack
Bluebook (online)
South Carolina § 12-60-60, Counsel Stack Legal Research, https://law.counselstack.com/statute/sc/12-60-60.