South Carolina Statutes
§ 12-56-120 — Department and Internal Revenue Service exempt from notice and appeal procedures; other procedures as exclusive remedy.
The department and Internal Revenue Service are exempt from the notice and appeal procedures of this chapter. The sole and exclusive appeal procedure for the setoff of a debt owed to the department is governed by the provisions of Chapter 60, Title 12. The appeal procedure in connection with a liability to the Internal Revenue Service is governed by Title 26 of the United States Code.
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South Carolina § 12-56-120 (Department and Internal Revenue Service exempt from notice and appeal procedures; other procedures as exclusive remedy.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
HISTORY: 1999 Act No. 114, SECTION 3; 2001 Act No. 89, SECTION 38, eff July 20, 2001.
Nearby Sections
15
§ 12-56-10
Short title.§ 12-56-100
Indemnification of department by agency.§ 12-56-20
Definitions.§ 12-56-50
Department to assist in collection of account or debt by setoff of any refunds due to debtor.§ 12-56-63
Protest procedure; administrative fees.§ 12-56-67
Jury trial rights.§ 12-56-70
Priority of claims to refund.