{"data":{"id":"us-sc/s.c.-code-ann.-12-60-520","jurisdiction":"us-sc","citation":"S.C. Code Ann. § 12-60-520","heading":"Designation as small claims case; no precedential value.","body":"A taxpayer who requests a contested case hearing may elect to designate the action as a small claims case if no more than ten thousand dollars of taxes, including penalties, but not including interest, are in controversy at the time of filing the request for a contested case hearing. The designation must be made at the time the request for a contested case hearing is made and be included in the request. The decision of the administrative law judge in an action designated as a small claims case is final and conclusive and may not be reviewed by a court. A case decided pursuant to this section may not be cited by either the department or a taxpayer in a future action and establishes no precedent except for the taxpayer involved and the tax period or periods in controversy. This section does not apply to actions that raise constitutional issues.","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":"029ac79655f5a74b570e3045030416ec00ef15a766dacc3c39cbafefb0a0da5e","source_id":"us-sc","stale":false,"prev":"us-sc/s.c.-code-ann.-12-60-510","next":"us-sc/s.c.-code-ann.-12-60-910"},"notice":"GroundRules: Original legal text. Not legal advice."}