{"data":{"id":"us-sc/s.c.-code-ann.-12-60-1720","jurisdiction":"us-sc","citation":"S.C. Code Ann. § 12-60-1720","heading":"Department to prescribe regulations, rules, procedures, forms and instructions.","body":"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.","path":["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"],"source_url":"https://www.scstatehouse.gov/code/t12c060.php","current_through":"2025 Session of the General Assembly","vintage":"","retrieved_at":"2026-09-02T06:37:29Z","sha256":"774c33c5d54a394311ffa70c43722ac5b74c63ab82e3e5189a718f7e3659abab","source_id":"us-sc","stale":false,"prev":"us-sc/s.c.-code-ann.-12-60-1710","next":"us-sc/s.c.-code-ann.-12-60-1730"},"notice":"GroundRules: Original legal text. Not legal advice."}