{"data":{"id":"us-sc/s.c.-code-ann.-12-56-120","jurisdiction":"us-sc","citation":"S.C. Code Ann. § 12-56-120","heading":"Department and Internal Revenue Service exempt from notice and appeal procedures; other procedures as exclusive remedy.","body":"The department and Internal Revenue Service are exempt from the notice and appeal procedures of this chapter. The sole and exclusive appeal procedure for the setoff of a debt owed to the department is governed by the provisions of Chapter 60, Title 12. The appeal procedure in connection with a liability to the Internal Revenue Service is governed by Title 26 of the United States Code.","path":["Title 12 - TAXATION","CHAPTER 56 Setoff Debt Collection Act"],"source_url":"https://www.scstatehouse.gov/code/t12c056.php","current_through":"2025 Session of the General Assembly","vintage":"","retrieved_at":"2026-09-02T06:37:09Z","sha256":"dfa8b6dd512b36be914cae72f7325cb09879fb496e35d0f944d1bd2e7752b08d","source_id":"us-sc","stale":false,"prev":"us-sc/s.c.-code-ann.-12-56-110","next":"us-sc/s.c.-code-ann.-12-57-10"},"notice":"GroundRules: Original legal text. Not legal advice."}