South Carolina Statutes
§ 12-60-20 — Legislative intent.
South Carolina § 12-60-20
This text of South Carolina § 12-60-20 (Legislative intent.) 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. § 12-60-20 (2026).
Text
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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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.Cite This Page — Counsel Stack
Bluebook (online)
South Carolina § 12-60-20, Counsel Stack Legal Research, https://law.counselstack.com/statute/sc/60/12-60-20.