South Carolina · Through 2025 Session of the General Assembly

S.C. Code Ann. § 12-60-40: Taxpayers' rights; waiver; time limitations suspended during stay.

Where this section sits in the code

Title 12 - TAXATION
CHAPTER 60 South Carolina Revenue Procedures Act
ARTICLE 1 General Provisions

(A) A taxpayer may waive his rights under this chapter, providing the waiver is in writing and is signed by the taxpayer or his representative. The department may extend time limitations provided by this title and for other taxes, including requirements provided in Article 5 or Article 9 of this chapter.

(B) Time limitations provided pursuant to this chapter and Chapter 54 are suspended during a stay ordered by the Taxpayers' Rights Advocate.

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

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