South Carolina Code of Laws — Title 12 (Taxation)
S.C. Code Ann. § 12-21-2500
Hearing on appeal; supersedeas; costs and disbursements
The hearing before the circuit judge shall be had upon the exceptions and objections so served upon the department and the case shall be disposed of as provided by law for appeals from the courts of magistrates. Or, if the circuit judge should decide that the ends of justice would be better attained, he may hear the full controversy de novo and render judgment in accordance with the law and facts. Serving notice of appeal upon the department shall not act as a supersedeas unless the appellant shall file with the department a good and sufficient bond to be approved by the department, conditioned upon the faithful observance of the requirements of this article and for the payment of any costs that may be lawfully taxed. And the costs and disbursements shall be the same as are provided in cases of appeals to the circuit courts from magistrates' courts.
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In this chapter (40 sections)
- 12-21-1320 · Persons against whom tax shall be levied; reports;…
- 12-21-1330 · Notice of changes to be filed by manufacturers, brewers,…
- 12-21-1340 · Collection and enforcement
- 12-21-1350 · Additional taxes and penalties shall not be shared with…
- 12-21-1540 · Applicant for certificate of registration shall authorize…
- 12-21-1550 · Invoices and bills of lading shall be furnished to…
- 12-21-1560 · Beer or wine shipped in violation of chapter declared…
- 12-21-1570 · Administration and enforcement
- 12-21-1580 · Rules and regulations
- 12-21-1590 · Disposition of moneys received by Department of Revenue
- 12-21-1610 · Restrictions on importation of beer or wine for sale;…
- 12-21-2410 · Definitions
- 12-21-2420 · Imposition of tax; rate; exemptions; payment, collection,…
- 12-21-2425 · Motorsports entertainment complex admissions license tax…
- 12-21-2430 · Certain ponds are not amusements
- 12-21-2440 · Application for license for place of amusement
- 12-21-2450 · Issuance and display of license
- 12-21-2460 · Licenses shall not be transferable; separate licenses for…
- 12-21-2470 · Penalties for operation without license
- 12-21-2490 · Notice of license revocation and appeal process
- 12-21-2500 · Hearing on appeal; supersedeas; costs and disbursements
- 12-21-2520 · Price of admission shall be printed on ticket
- 12-21-2530 · Method of collecting tickets; exception for season or…
- 12-21-2540 · Penalties for use of altered or counterfeit tickets or…
- 12-21-2550 · Tax payable monthly; failure to make correct return or…
- 12-21-2575 · Methods of accounting for admissions other than tickets
- 12-21-2703 · Repealed by 1999 Act No. 125, SECTION 8, eff July 1, 2000
- 12-21-2710 · Types of machines and devices prohibited by law; penalties
- 12-21-2712 · Seizure and destruction of unlawful machines, devices, etc
- 12-21-2714 · Use of slug or any false, counterfeited, mutilated, etc.…
- 12-21-2716 · Manufacture, sale, or other disposition of slug, device,…
- 12-21-2718 · Records
- 12-21-2720 · License for coin-operated devices or machines; license…
- 12-21-2721 · Confiscation of coin-operated machines
- 12-21-2722 · Temporary licenses; county or state fair; fees; duration
- 12-21-2724 · Operation may be presumed lawful by department
- 12-21-2726 · Display of license
- 12-21-2728 · Requirement of, and cost of, operator's license for…
- 12-21-2730 · License for billiard or pocket billiard table, foosball…
- 12-21-2732 · Attachment of license to a permanent, nontransferable part…