South Carolina Code of Laws — Title 12 (Taxation)
S.C. Code Ann. § 12-56-67
Jury trial rights
This section does not create a right to jury trial where one does not already exist. Where a debtor otherwise is entitled to have a jury determine the issue of indebtedness, that right is preserved specifically. If a right to a jury trial already exists and the debtor wishes to exercise that right, the debtor is not required to request a contested case hearing before the Administrative Law Court but instead must file a summons and complaint in the Court of Common Pleas and serve the pleadings on the claimant agency within thirty days from the date of the hearing officer's determination. The summons and complaint must name the claimant agency as a defendant and the allegations of the complaint must contest the debt and any potential setoff.
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In this chapter (16 sections)
- 12-56-10 · Short title
- 12-56-20 · Definitions
- 12-56-30 · Collection of debt; information to be given by claimant…
- 12-56-40 · Choice of claimant agency as to use of or participation in…
- 12-56-50 · Department to assist in collection of account or debt by…
- 12-56-60 · Notification by claimant agency; refund determinations;…
- 12-56-62 · Notice of intention to setoff debt; form, delivery and…
- 12-56-63 · Protest procedure; administrative fees
- 12-56-65 · Protest and contested case hearings; refunds; erroneous…
- 12-56-67 · Jury trial rights
- 12-56-70 · Priority of claims to refund
- 12-56-80 · Proceeds collected transmitted to agency; accounting…
- 12-56-90 · Information from department to be used only by agency for…
- 12-56-100 · Indemnification of department by agency
- 12-56-110 · Department regulations, forms and procedures permitted
- 12-56-120 · Department and Internal Revenue Service exempt from notice…