South Carolina Statutes
§ 12-58-30 — Taxpayers' Rights Advocate established; duties.
South Carolina § 12-58-30
This text of South Carolina § 12-58-30 (Taxpayers' Rights Advocate established; duties.) 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. § 12-58-30 (2026).
Text
The department shall establish the position of the Taxpayers' Rights Advocate. The advocate or his designee is responsible for facilitating resolution of taxpayer complaints and problems, including any taxpayer complaints regarding unsatisfactory treatment of taxpayers by department employees, and staying actions where taxpayers have suffered or will suffer irreparable loss as the result of those actions. Applicable statutes of limitation are suspended during the pendency of a stay.
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Legislative History
HISTORY: 1995 Act No. 76, SECTION 6.
Nearby Sections
15
§ 12-58-10
Short title.§ 12-58-120
Release of levy issued or on any property.§ 12-58-160
Release of lien filed in error; notification of appropriate parties; prompt action to correct error.§ 12-58-165
Expungement of a recorded lien.§ 12-58-190
Delay or denial of refund because of audit for different tax period; disciplinary action.§ 12-58-20
Administration of chapter.Cite This Page — Counsel Stack
Bluebook (online)
South Carolina § 12-58-30, Counsel Stack Legal Research, https://law.counselstack.com/statute/sc/58/12-58-30.