South Carolina · Through 2025 Session of the General Assembly

S.C. Code Ann. § 12-54-190: Precedence of this chapter over other statutes.

Where this section sits in the code

Title 12 - TAXATION
CHAPTER 54 Uniform Method of Collection and Enforcement of Taxes Levied and Assessed by South Carolina Department of Revenue

Unless otherwise specified, the provisions of this chapter take precedence over all other related statutory provisions.

The provisions of this chapter apply to returns filed with or assessments issued by the department as they relate to property tax and forest renewal.

Collected 2026-09-02T06:36:59Z. Source file · JSON