South Carolina Code of Laws — Title 12 (Taxation)

S.C. Code Ann. § 12-60-3370 — Bond required prior to appeal to court of appeals

Except as otherwise provided, a taxpayer shall pay, or post a bond for, all taxes, not including penalties or civil fines, determined to be due by the administrative law judge before appealing the decision to the court of appeals. For property tax cases covered by Section 12-60-2140 or 12-60-2550, the taxpayer need pay only the amount assessed pursuant to the appropriate section.

Last amended: 1995 Act No. 60, SECTION 4A; 2000 Act No. 399, SECTION 3(M)(1), eff August 17, 2000; 2003 Act No. 69, SECTION 3.HH, eff June 18, 2003; 2006 Act No. 387, SECTION 12, eff July 1, 2006. Editor's Note 2006 Act No. 387, SECTION 53, provides as follows: "This act is intended to provide a uniform procedure for contested cases and appeals from administrative agencies and to the extent that a provision of this act conflicts with an existing statute or regulation, the provisions of this act are controllin

Source: official text