South Carolina Statutes

§ 12-21-2990 — Right to demand court trial in certain cases; department shall give written notice of violation.

South Carolina·Title 12 TAXATION·Ch. 21 STAMP AND BUSINESS LICENSE TAX
Within ten days after notification in writing by the department, or its duly authorized agent, to any person of his failure properly to affix the required stamps or crowns to any article or commodity or within ten days after written notification to any person that he has sold any article or commodity requiring stamps without having the stamps properly attached thereto as required by this chapter the person charged or to be charged with such omission may, within such time and not thereafter, demand a trial of the issue before a court of competent jurisdiction in the manner provided by law for the trial of civil actions or civil suits. The written notice required in this section may be served by mail. When it is so served the paper must be deposited in the post office addressed to the person

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South Carolina § 12-21-2990 (Right to demand court trial in certain cases; department shall give written notice of violation.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

HISTORY: 1962 Code SECTION 65-868; 1952 Code SECTION 65-868; 1942 Code SECTIONS 2528, 2537; 1928 (35) 1089; 1932 (37) 1319; 1937 (40) 539.

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