{"data":{"id":"us-sc/s.c.-code-ann.-12-60-20","jurisdiction":"us-sc","citation":"S.C. Code Ann. § 12-60-20","heading":"Legislative intent.","body":"It is the intent of the General Assembly to provide the people of this State with a straightforward procedure to determine a dispute with the Department of Revenue and a dispute concerning property taxes. The South Carolina Revenue Procedures Act must be interpreted and construed in accordance with, and in furtherance of, that intent.","path":["Title 12 - TAXATION","CHAPTER 60 South Carolina Revenue Procedures Act","ARTICLE 1 General Provisions"],"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":"d7e369fbb25b0c37556399645817c7efb092a47fa0e5e82ce9cae799f43add48","source_id":"us-sc","stale":false,"prev":"us-sc/s.c.-code-ann.-12-60-10","next":"us-sc/s.c.-code-ann.-12-60-30"},"notice":"GroundRules: Original legal text. Not legal advice."}