South Carolina Statutes
§ 12-58-90 — Hearings; recording; taxpayer to be informed of rights.
South Carolina § 12-58-90
This text of South Carolina § 12-58-90 (Hearings; recording; taxpayer to be informed of rights.) 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. § 12-58-90 (2026).
Text
(A)Hearings may be recorded only if prior notice is given to the taxpayer and the taxpayer is entitled to receive a copy of the recording.
(B)The taxpayer must be informed before any hearing that he has a right to have present at the hearing his attorney, accountant, or other designated agent.
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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 § 12-58-90, Counsel Stack Legal Research, https://law.counselstack.com/statute/sc/58/12-58-90.