{"data":{"id":"us-sc/s.c.-code-ann.-12-60-460","jurisdiction":"us-sc","citation":"S.C. Code Ann. § 12-60-460","heading":"Taxpayers' hearing; time limitation for requesting hearing.","body":"Upon exhaustion of his prehearing remedy, a taxpayer may seek relief from the department's determination by requesting a contested case hearing before the Administrative Law Court. This request must be made within thirty days after the date the department's determination was sent by first class mail or delivered to the taxpayer. Requests for a hearing before the Administrative Law Court must be made in accordance with its rules.","path":["Title 12 - TAXATION","CHAPTER 60 South Carolina Revenue Procedures Act","ARTICLE 5 State Revenue Appeals Procedure","Subarticle 1 General Appeal Procedures"],"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":"0397df5c1924d8d7a021d668a0a98218ffdb09fd0f2205608e5545f1d8d56c9a","source_id":"us-sc","stale":false,"prev":"us-sc/s.c.-code-ann.-12-60-450","next":"us-sc/s.c.-code-ann.-12-60-470"},"notice":"GroundRules: Original legal text. Not legal advice."}