{"data":{"id":"us-sc/s.c.-code-ann.-12-58-90","jurisdiction":"us-sc","citation":"S.C. Code Ann. § 12-58-90","heading":"Hearings; recording; taxpayer to be informed of rights.","body":"(A) Hearings may be recorded only if prior notice is given to the taxpayer and the taxpayer is entitled to receive a copy of the recording.\n(B) The taxpayer must be informed before any hearing that he has a right to have present at the hearing his attorney, accountant, or other designated agent.","path":["Title 12 - TAXATION","CHAPTER 58 South Carolina Taxpayers' Bill of Rights"],"source_url":"https://www.scstatehouse.gov/code/t12c058.php","current_through":"2025 Session of the General Assembly","vintage":"","retrieved_at":"2026-09-02T06:37:19Z","sha256":"2e69e54bc13ae1d3624dde6cd81c4d3260eec89bd269765815447e6e6a2aecf2","source_id":"us-sc","stale":false,"prev":"us-sc/s.c.-code-ann.-12-58-80","next":"us-sc/s.c.-code-ann.-12-58-100"},"notice":"GroundRules: Original legal text. Not legal advice."}