South Carolina Code of Laws — Title 12 (Taxation)
S.C. Code Ann. § 12-60-1310
Denial, proposed suspension, cancellation, or revocation of License; written protest; contents
# (A)
If a division of the department denies a person a license that the department administers, or sends by first class mail or delivers a notice to the license holder that the division of the department shall suspend, cancel, or revoke a license administered by the department, then the person can appeal by filing a written protest with the department within ninety days of the denial, or proposed suspension, cancellation, or revocation. The department may extend the time for filing a protest at any time before the period has expired.
# (B)
The written protest must contain:
# (1)
the name, address, and telephone number of the person;
# (2)
the appropriate taxpayer number or numbers, if any;
# (3)
the kind of license in dispute;
# (4)
a statement of facts supporting the person's position;
# (5)
a statement outlining the reasons for the appeal, including law or other authority upon which the person relies; and
# (6)
other relevant information the department may reasonably prescribe.
# (C)
After the protest is filed, the person and the department shall stipulate the facts and issues upon which they can agree and may attempt to settle the case. If the person fails to respond or participate in the process, the department may view the appeal as abandoned and make a department determination using information provided in accordance with Section 12-60-30(15)(c)(iii).
# (D)
# (1)
The department shall make a department determination using the information provided by the person in accordance with Section 12-60-30(15)(c)(iii).
# (2)
A determination of the department adverse to the person must be in writing and must:
(a) be sent by first class mail or delivered to the person;
(b) explain the basis for the department's determination;
(c) inform the person of his right to request a contested case hearing; and
(d) explain that the license must not be issued or the license must be suspended or revoked in thirty days unless the person requests a contested case hearing.
Source: view the official text
In this chapter (40 sections)
- 12-60-40 · Taxpayers' rights; waiver; time limitations suspended during…
- 12-60-50 · End of period falls on Saturday, Sunday, or legal holiday;…
- 12-60-60 · Court, administrative law judge, or hearing officer cannot…
- 12-60-70 · Writ of mandamus
- 12-60-80 · Wrongful collection of taxes; declaratory judgment; class…
- 12-60-90 · Administrative tax process
- 12-60-410 · Assessment of taxes; supplemental assessment; no assessment…
- 12-60-420 · Deficiency in state or local tax; division decisions or…
- 12-60-430 · Failure to make report or file return or filing frivolous…
- 12-60-440 · Deficiency assessment restrictions
- 12-60-450 · Appeal of proposed assessment; contents of written protest
- 12-60-460 · Taxpayers' hearing; time limitation for requesting hearing
- 12-60-470 · Taxpayers' refund claim; time for filing; contents
- 12-60-480 · Refund after prevailing on merits of lawsuit; refund to…
- 12-60-490 · Application of refund to other taxes due
- 12-60-500 · Tax refund; preference to other claims against state…
- 12-60-510 · Exhaustion of prehearing remedy; request for hearing before…
- 12-60-520 · Designation as small claims case; no precedential value
- 12-60-910 · Jeopardy assessment; notice
- 12-60-920 · Written statement of information relied on in making…
- 12-60-1310 · Denial, proposed suspension, cancellation, or revocation…
- 12-60-1320 · Exhaustion of prehearing remedies; request for hearing;…
- 12-60-1330 · Hearing after exhaustion of prehearing remedy; request for…
- 12-60-1340 · Emergency revocation order
- 12-60-1350 · Applicability of chapter
- 12-60-1710 · Appeal procedures for real or personal property tax…
- 12-60-1720 · Department to prescribe regulations, rules, procedures,…
- 12-60-1730 · Written protest required to appeal property tax assessment…
- 12-60-1740 · Tax refunds; preference over other claims
- 12-60-1750 · Refund of property taxes; exceptions
- 12-60-1755 · Crediting of erroneous property tax payments
- 12-60-1760 · Action pending against county officer
- 12-60-1770 · Small claims case
- 12-60-2110 · Property tax assessment protest; time for filing
- 12-60-2120 · Property taxpayer appeal by written protest; contents
- 12-60-2130 · Taxpayer or local governing body may request contested…
- 12-60-2140 · Payment of adjusted assessment if appeal not concluded by…
- 12-60-2150 · Filing claim for a refund; contents
- 12-60-2510 · Property tax assessment notice; contents; written notice…
- 12-60-2520 · Written request to meet with assessor constitutes notice…