South Carolina · Through 2025 Session of the General Assembly

S.C. Code Ann. § 12-60-1720: Department to prescribe regulations, rules, procedures, forms and instructions.

Where this section sits in the code

Title 12 - TAXATION
CHAPTER 60 South Carolina Revenue Procedures Act
ARTICLE 9 Property Tax Protest, Appeal, and Refund Procedures
Subarticle 1 Provisions Applicable to All Property Tax Protests, Appeals, and Refunds

The department shall prescribe rules, procedures, forms, and instructions it considers appropriate and that are consistent with this article. Property tax assessors, auditors, and taxpayers shall comply with the department's regulations, rules, and procedures, and shall use the forms the department prescribes.

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

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