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South Carolina · Through 2025 Session of the General Assembly

S.C. Code Ann. § 12-60-3390: Dismissal of action covered by chapter brought in circuit court.

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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 13 Procedures In Revenue Cases Administrative Law Court

If a taxpayer brings an action covered by this chapter in circuit court, the circuit court shall dismiss the case without prejudice.

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

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