South Carolina Code of Laws — Title 12 (Taxation)

S.C. Code Ann. § 12-59-320 — State Fiscal Accountability Authority shall hear petition for relief

The State Fiscal Accountability Authority may hear and determine upon satisfactory proof the petition of any taxpayer praying relief on ground that all such taxes described in Section 12-59-310 have been paid or that portions of such taxes have been paid and an offer to pay the balance, accompanied by the sum admitted to be owing. The State Fiscal Accountability Authority shall grant such relief in the premises as may be just.

Last amended: 1962 Code SECTION 65-2932; 1952 Code SECTION 65-2932; 1942 Code SECTION 2148; 1932 Code SECTION 2148; Civ. C. '22 SECTION 108; Civ. C. '12 SECTION 103; Civ. C. '02 SECTION 99; 1888 (20) 52. Code Commissioner's Note At the direction of the Code Commissioner, references in this section to the offices of the former State Budget and Control Board, Office of the Governor, or other agencies, were changed to reflect the transfer of them to the Department of Administration or other entities, pursuant to

Source: official text