South Carolina Code of Laws — Title 12 (Taxation)
S.C. Code Ann. § 12-60-1320 — Exhaustion of prehearing remedies; request for hearing; time limitation
Upon exhaustion of his prehearing remedy, a person may seek relief from the department's determination by requesting a contested case hearing before the Administrative Law Court. This request must be made within thirty days after the date the department's determination was sent by first class mail or delivered to the person. Requests for a hearing before the Administrative Law Court must be made in accordance with its rules.
Source: official text