{"data":{"id":"us-sc/s.c.-code-ann.-12-60-480","jurisdiction":"us-sc","citation":"S.C. Code Ann. § 12-60-480","heading":"Refund after prevailing on merits of lawsuit; refund to similarly situated taxpayers.","body":"When a taxpayer prevails on the merits in a lawsuit seeking a refund or abatement of a license fee or a tax based upon an allegation that the tax or fee has been imposed wrongfully as a matter of law, the department shall issue a refund to similarly situated taxpayers who properly applied for a refund pursuant to the requirements of this chapter. A taxpayer is considered to have prevailed on the merits in a lawsuit only when a tax or license fee is refunded or abated as a result of a finding of law by a court of competent jurisdiction, and after the exhaustion of, or expiration of, the time for making relevant appeals. A taxpayer must not be considered similarly situated if the taxpayer did not file a claim for refund within the period provided in Section 12-54-85.","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":"f056f705d0fce386bd130e9fcc8ab0704d951e172adf35bb39e3af860b5ac176","source_id":"us-sc","stale":false,"prev":"us-sc/s.c.-code-ann.-12-60-470","next":"us-sc/s.c.-code-ann.-12-60-490"},"notice":"GroundRules: Original legal text. Not legal advice."}