South Carolina Code of Laws — Title 12 (Taxation)

S.C. Code Ann. § 12-56-120 — Department and Internal Revenue Service exempt from notice and appeal procedures; other procedures as exclusive remedy

The department and Internal Revenue Service are exempt from the notice and appeal procedures of this chapter. The sole and exclusive appeal procedure for the setoff of a debt owed to the department is governed by the provisions of Chapter 60, Title 12. The appeal procedure in connection with a liability to the Internal Revenue Service is governed by Title 26 of the United States Code.

Last amended: 1999 Act No. 114, SECTION 3; 2001 Act No. 89, SECTION 38, eff July 20, 2001. South Carolina Legislative Services Agency * 223 Blatt Building * 1105 Pendleton Street * Columbia, SC 29201 Disclaimer * Policies * Photo Credits * Contact Us Legislative Services Agency h t t p : / / w w w . s c s t a t e h o u s e . g o v

Source: official text