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South Carolina · Through 2025 Session of the General Assembly

S.C. Code Ann. § 12-60-1320: Exhaustion of prehearing remedies; request for hearing; time limitation.

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Where this section sits in the code
  1. Title 12 - TAXATION
  2. CHAPTER 60 South Carolina Revenue Procedures Act
  3. ARTICLE 5 State Revenue Appeals Procedure
  4. Subarticle 9 Applications for Licenses and Suspensions and Revocations of Licenses

Upon exhaustion of his prehearing remedy, a person may seek relief from the department's determination by requesting a contested case hearing before the Administrative Law Court. This request must be made within thirty days after the date the department's determination was sent by first class mail or delivered to the person. Requests for a hearing before the Administrative Law Court must be made in accordance with its rules.

Collected 2026-09-02T06:37:29Z. Source file · JSON

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