South Carolina Code of Laws — Title 12 (Taxation)
S.C. Code Ann. § 12-58-30
Taxpayers' Rights Advocate established; duties
Official textscstatehouse.gov
The department shall establish the position of the Taxpayers' Rights Advocate. The advocate or his designee is responsible for facilitating resolution of taxpayer complaints and problems, including any taxpayer complaints regarding unsatisfactory treatment of taxpayers by department employees, and staying actions where taxpayers have suffered or will suffer irreparable loss as the result of those actions. Applicable statutes of limitation are suspended during the pendency of a stay.
Source: view the official text
In this chapter (19 sections)
- 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…
- 12-58-60 · Explanatory statements of procedures, remedies, rights and…
- 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…
- 12-58-110 · Investigation or surveillance limited to department's…
- 12-58-120 · Release of levy issued or on any property
- 12-58-130 · Claim for reimbursement of bank charges due to erroneous…
- 12-58-150 · Appeal procedure for modifying or releasing liens
- 12-58-160 · Release of lien filed in error; notification of appropriate…
- 12-58-165 · Expungement of a recorded lien
- 12-58-180 · Applicability of provisions to taxes administered by…
- 12-58-185 · Extensions of payment periods; grounds; restrictions
- 12-58-190 · Delay or denial of refund because of audit for different…