South Carolina Statutes
§ 12-60-40 — Taxpayers' rights; waiver; time limitations suspended during stay.
South Carolina § 12-60-40
This text of South Carolina § 12-60-40 (Taxpayers' rights; waiver; time limitations suspended during stay.) 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. § 12-60-40 (2026).
Text
(A)A taxpayer may waive his rights under this chapter, providing the waiver is in writing and is signed by the taxpayer or his representative. The department may extend time limitations provided by this title and for other taxes, including requirements provided in Article 5 or Article 9 of this chapter.
(B)Time limitations provided pursuant to this chapter and Chapter 54 are suspended during a stay ordered by the Taxpayers' Rights Advocate.
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Legislative History
HISTORY: 1995 Act No. 60, SECTION 4A; 1996 Act No. 456, SECTION 7; 2003 Act No. 69, SECTION 3.CC, eff June 18, 2003.
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 § 12-60-40, Counsel Stack Legal Research, https://law.counselstack.com/statute/sc/60/12-60-40.