{"data":{"id":"us-sc/s.c.-code-ann.-12-60-60","jurisdiction":"us-sc","citation":"S.C. Code Ann. § 12-60-60","heading":"Court, administrative law judge, or hearing officer cannot stay tax collections.","body":"An action of a court or an administrative law judge cannot stay or prevent the department or an officer of the State charged with a duty in the collection of taxes, from acting to collect a tax, whether or not the tax is legally due.","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":"a2ae2c3318a3d107ee8221909309e09c20565a7ffe035b90bfb80b414453100b","source_id":"us-sc","stale":false,"prev":"us-sc/s.c.-code-ann.-12-60-50","next":"us-sc/s.c.-code-ann.-12-60-70"},"notice":"GroundRules: Original legal text. Not legal advice."}