§ 12-58-10 Short title
§ 12-58-20 Administration of chapter
§ 12-58-30 Taxpayers’ Rights Advocate established; duties
§ 12-58-40 Taxpayer education and information program
§ 12-58-50 Implementation of taxpayer education and information program to be carried out; annual report of recommendations by department
§ 12-58-60 Explanatory statements of procedures, remedies, rights and obligations of department and taxpayers; when and how provided
§ 12-58-70 Deficiency and tax due notices; contents
§ 12-58-80 Evaluation of department employee’s performance
§ 12-58-90 Hearings; recording; taxpayer to be informed of rights
§ 12-58-100 Failure to make timely return or payment due to reasonable reliance on written advice from department
§ 12-58-110 Investigation or surveillance limited to department’s responsibilities
§ 12-58-120 Release of levy issued or on any property
§ 12-58-130 Claim for reimbursement of bank charges due to erroneous levy by department; when filed; conditions to be satisfied; notification of denial to be in writing
§ 12-58-150 Appeal procedure for modifying or releasing liens
§ 12-58-160 Release of lien filed in error; notification of appropriate parties; prompt action to correct error
§ 12-58-165 Expungement of a recorded lien
§ 12-58-180 Applicability of provisions to taxes administered by department
§ 12-58-185 Extensions of payment periods; grounds; restrictions
§ 12-58-190 Delay or denial of refund because of audit for different tax period; disciplinary action
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Terms Used In South Carolina Code > Title 12 > Chapter 58 - South Carolina Taxpayers' Bill of Rights

  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Clerk of court: An officer appointed by the court to work with the chief judge in overseeing the court's administration, especially to assist in managing the flow of cases through the court and to maintain court records.
  • Conviction: A judgement of guilt against a criminal defendant.
  • Dismissal: The dropping of a case by the judge without further consideration or hearing. Source:
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
  • Fraud: Intentional deception resulting in injury to another.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • 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
  • Precedent: A court decision in an earlier case with facts and law similar to a dispute currently before a court. Precedent will ordinarily govern the decision of a later similar case, unless a party can show that it was wrongly decided or that it differed in some significant way.
  • Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
  • Statute: A law passed by a legislature.