South Carolina Statutes
§ 12-60-20 — Legislative intent.
It is the intent of the General Assembly to provide the people of this State with a straightforward procedure to determine a dispute with the Department of Revenue and a dispute concerning property taxes. The South Carolina Revenue Procedures Act must be interpreted and construed in accordance with, and in furtherance of, that intent.
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South Carolina § 12-60-20 (Legislative intent.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
HISTORY: 1995 Act No. 60, SECTION 4A; 2000 Act No. 399, SECTION 3(M)(2), eff August 17, 2000; 2003 Act No. 69, SECTION 3.CC, eff June 18, 2003; 2007 Act No. 110, SECTION 32.A, eff June 21, 2007; 2007 Act No. 116, SECTION 38.A, eff June 28, 2007.
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.