South Carolina Code 12-60-460. Taxpayers’ hearing; time limitation for requesting hearing
Current as of: 2023 | Check for updates
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Terms Used In South Carolina Code 12-60-460
- 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
- Taxpayer: includes a licensee and an applicant for a license, issued by or administered by the department. See South Carolina Code 12-60-30
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.