South Carolina Code 12-60-1320. Exhaustion of prehearing remedies; request for hearing; time limitation
Current as of: 2023 | Check for updates
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Terms Used In South Carolina Code 12-60-1320
- Administrative Law Court: means the Administrative Law Court created by § 1-23-500. See South Carolina Code 12-60-30
- Department: means the South Carolina Department of Revenue. See South Carolina Code 12-60-30
- person: includes any individual, trust, estate, partnership, receiver, association, company, limited liability company, corporation, or other entity or group; and
(2) "individual" means a human being. See South Carolina Code 12-2-20
Upon exhaustion of his prehearing remedy, a person 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 person. Requests for a hearing before the Administrative Law Court must be made in accordance with its rules.