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- S.C. Code Ann. § 12-58-90 · Hearings; recording; taxpayer to be informed of rights.
- S.C. Code Ann. § 12-58-100 · Failure to make timely return or payment due to reasonable reliance on written advice from department.
- S.C. Code Ann. § 12-58-110 · Investigation or surveillance limited to department's responsibilities.
- S.C. Code Ann. § 12-58-120 · Release of levy issued or on any property.
- S.C. Code Ann. § 12-58-130 · Claim for reimbursement of bank charges due to erroneous levy by department; when filed; conditions to be satisfied; notification of denial to be in writing.
- S.C. Code Ann. § 12-58-150 · Appeal procedure for modifying or releasing liens.
- S.C. Code Ann. § 12-58-160 · Release of lien filed in error; notification of appropriate parties; prompt action to correct error.
- S.C. Code Ann. § 12-58-165 · Expungement of a recorded lien.
- S.C. Code Ann. § 12-58-180 · Applicability of provisions to taxes administered by department.
- S.C. Code Ann. § 12-58-185 · Extensions of payment periods; grounds; restrictions.
- S.C. Code Ann. § 12-58-190 · Delay or denial of refund because of audit for different tax period; disciplinary action.
- S.C. Code Ann. § 12-59-10 · Creation and membership of county forfeited land commissions.
- S.C. Code Ann. § 12-59-20 · Organization of Commission; compensation of secretary; quorum.
- S.C. Code Ann. § 12-59-30 · Repealed.
- S.C. Code Ann. § 12-59-40 · Sale of forfeited lands; method and terms of sale.
- S.C. Code Ann. § 12-59-50 · Sale by former owner of forfeited lands; application to commission for approval of sale.
- S.C. Code Ann. § 12-59-60 · Sale by former owner of forfeited land; old tax shall be paid on sale of whole tract; seventy-five per cent on sale of part.
- S.C. Code Ann. § 12-59-70 · Sale by former owner of forfeited land; commission may convey such property.
- S.C. Code Ann. § 12-59-80 · Commission may assign its bids.
- S.C. Code Ann. § 12-59-85 · Forfeited land commission.
- S.C. Code Ann. § 12-59-90 · Execution of deeds and validation of certain deeds.
- S.C. Code Ann. § 12-59-100 · Deposit of funds from sale of forfeited land commission.
- S.C. Code Ann. § 12-59-110 · Repealed.
- S.C. Code Ann. § 12-59-120 · Commission shall have access to tax records.
- S.C. Code Ann. § 12-59-130 · Municipal forfeited land commissions.
- S.C. Code Ann. § 12-59-140 · Emergency procedures for county forfeited land commission.
- S.C. Code Ann. § 12-59-150 · Certain purchasers prohibited from buying forfeited land.
- S.C. Code Ann. § 12-59-310 · Title of State by forfeiture prior to 1887 renounced.
- S.C. Code Ann. § 12-59-320 · State Fiscal Accountability Authority shall hear petition for relief.
- S.C. Code Ann. § 12-59-330 · Lien against such formerly forfeited lands.
- S.C. Code Ann. § 12-60-10 · Short title.
- S.C. Code Ann. § 12-60-20 · Legislative intent.
- S.C. Code Ann. § 12-60-30 · Definitions.
- S.C. Code Ann. § 12-60-40 · Taxpayers' rights; waiver; time limitations suspended during stay.
- S.C. Code Ann. § 12-60-50 · End of period falls on Saturday, Sunday, or legal holiday; legal holiday defined.
- S.C. Code Ann. § 12-60-60 · Court, administrative law judge, or hearing officer cannot stay tax collections.
- S.C. Code Ann. § 12-60-70 · Writ of mandamus.
- S.C. Code Ann. § 12-60-80 · Wrongful collection of taxes; declaratory judgment; class action prohibited.
- S.C. Code Ann. § 12-60-90 · Administrative tax process.
- S.C. Code Ann. § 12-60-410 · Assessment of taxes; supplemental assessment; no assessment after final order; exception for fraud.
- S.C. Code Ann. § 12-60-420 · Deficiency in state or local tax; division decisions or proposed assessments; protest.
- S.C. Code Ann. § 12-60-430 · Failure to make report or file return or filing frivolous return; proposed assessment.
- S.C. Code Ann. § 12-60-440 · Deficiency assessment restrictions.
- S.C. Code Ann. § 12-60-450 · Appeal of proposed assessment; contents of written protest.
- S.C. Code Ann. § 12-60-460 · Taxpayers' hearing; time limitation for requesting hearing.
- S.C. Code Ann. § 12-60-470 · Taxpayers' refund claim; time for filing; contents.
- S.C. Code Ann. § 12-60-480 · Refund after prevailing on merits of lawsuit; refund to similarly situated taxpayers.
- S.C. Code Ann. § 12-60-490 · Application of refund to other taxes due.
- S.C. Code Ann. § 12-60-500 · Tax refund; preference to other claims against state treasury.
- S.C. Code Ann. § 12-60-510 · Exhaustion of prehearing remedy; request for hearing before Administrative Law Court.
- S.C. Code Ann. § 12-60-520 · Designation as small claims case; no precedential value.
- S.C. Code Ann. § 12-60-910 · Jeopardy assessment; notice.
- S.C. Code Ann. § 12-60-920 · Written statement of information relied on in making jeopardy assessment; jeopardy hearings; contested case hearings; burden of proof.
- S.C. Code Ann. § 12-60-1310 · Denial, proposed suspension, cancellation, or revocation of License; written protest; contents.
- S.C. Code Ann. § 12-60-1320 · Exhaustion of prehearing remedies; request for hearing; time limitation.
- S.C. Code Ann. § 12-60-1330 · Hearing after exhaustion of prehearing remedy; request for contested case hearing after determination by department.
- S.C. Code Ann. § 12-60-1340 · Emergency revocation order.
- S.C. Code Ann. § 12-60-1350 · Applicability of chapter.
- S.C. Code Ann. § 12-60-1710 · Appeal procedures for real or personal property tax assessments.
- S.C. Code Ann. § 12-60-1720 · Department to prescribe regulations, rules, procedures, forms and instructions.
- S.C. Code Ann. § 12-60-1730 · Written protest required to appeal property tax assessment or denial of exemption; assessors must notify taxpayer of right to appeal and time limitation.
- S.C. Code Ann. § 12-60-1740 · Tax refunds; preference over other claims.
- S.C. Code Ann. § 12-60-1750 · Refund of property taxes; exceptions.
- S.C. Code Ann. § 12-60-1755 · Crediting of erroneous property tax payments.
- S.C. Code Ann. § 12-60-1760 · Action pending against county officer.
- S.C. Code Ann. § 12-60-1770 · Small claims case.
- S.C. Code Ann. § 12-60-2110 · Property tax assessment protest; time for filing.
- S.C. Code Ann. § 12-60-2120 · Property taxpayer appeal by written protest; contents.
- S.C. Code Ann. § 12-60-2130 · Taxpayer or local governing body may request contested case hearing.
- S.C. Code Ann. § 12-60-2140 · Payment of adjusted assessment if appeal not concluded by December thirty-first of tax year; payment or refund of difference after final determination.
- S.C. Code Ann. § 12-60-2150 · Filing claim for a refund; contents.
- S.C. Code Ann. § 12-60-2510 · Property tax assessment notice; contents; written notice of objection.
- S.C. Code Ann. § 12-60-2520 · Written request to meet with assessor constitutes notice of objection; written protest following conference; contents.
- S.C. Code Ann. § 12-60-2530 · County board of assessment appeals.
- S.C. Code Ann. § 12-60-2540 · Contested case hearing; time for requesting following board's decision.
- S.C. Code Ann. § 12-60-2545 · Agricultural use appeals; attorney's fees.
- S.C. Code Ann. § 12-60-2550 · Payment of adjusted assessment if protest or appeal not concluded by December thirty-first of tax year; payment or refund of difference after final determination.
- S.C. Code Ann. § 12-60-2560 · Filing claim for refund; contents.
- S.C. Code Ann. § 12-60-2910 · Request to meet with auditor regarding personal property tax assessment; written protest following conference; contents.
- S.C. Code Ann. § 12-60-2920 · Contested case hearing following county auditor's response.
- S.C. Code Ann. § 12-60-2930 · Payment or refund following final review of protest.
- S.C. Code Ann. § 12-60-2940 · Claim for refund of personal property tax; request for contested case hearing following denial of claim.
- S.C. Code Ann. § 12-60-3310 · Requesting contested case hearing.
- S.C. Code Ann. § 12-60-3312 · Contested hearings open to public.
- S.C. Code Ann. § 12-60-3320 · Stipulation of facts and issues in contested cases.
- S.C. Code Ann. § 12-60-3330 · Administrative law judge may request department's participation in property tax matters; department may intervene.
- S.C. Code Ann. § 12-60-3340 · Contested case hearings; rules.
- S.C. Code Ann. § 12-60-3350 · Costs or disbursements are not allowed; exceptions.
- S.C. Code Ann. § 12-60-3360 · Decisions by the Administrative Law Court available to public.
- S.C. Code Ann. § 12-60-3370 · Bond required prior to appeal to court of appeals.
- S.C. Code Ann. § 12-60-3380 · Appeal of decision to court of appeals.
- S.C. Code Ann. § 12-60-3390 · Dismissal of action covered by chapter brought in circuit court.
- S.C. Code Ann. § 12-61-10 · Persons who may institute action to clear tax title.
- S.C. Code Ann. § 12-61-20 · Procedure; defendants.
- S.C. Code Ann. § 12-61-30 · Laws applicable to proceedings.
- S.C. Code Ann. § 12-61-40 · Judgment for defendant may be conditioned on payment of taxes.
- S.C. Code Ann. § 12-61-50 · Costs when property was purchased for less than one thousand dollars.
- S.C. Code Ann. § 12-61-60 · Construction.
- S.C. Code Ann. § 12-62-10 · Citation of chapter.
- S.C. Code Ann. § 12-62-20 · Definitions.