South Carolina Code of Laws — Title 12 (Taxation)

S.C. Code Ann. § 12-60-3312 — Contested hearings open to public

Except as otherwise provided by law or proper judicial order, all proceedings and records of a contested case hearing of the Administrative Law Court of a matter covered by the South Carolina Revenue Procedures Act are open to the public.

Last amended: 2007 Act No. 110, SECTION 6.A, eff June 21, 2007; 2007 Act No. 116, SECTION 12.A, eff June 28, 2007. Editor's Note 2007 Acts 110 and 116 added identical versions of this section. 2007 Act No. 110, SECTION 6.B and 2007 Act No. 116, SECTION 12.B provide as follows: "This section takes effect upon approval by the Governor and applies to all tax decisions and associated information filed of record, whether or not the decision in the contested case hearing was issued before, on, or after that date."

Source: official text