South Carolina Code of Laws — Title 12 (Taxation)

S.C. Code Ann. § 12-60-3390 — Dismissal of action covered by chapter brought in circuit court

If a taxpayer brings an action covered by this chapter in circuit court, the circuit court shall dismiss the case without prejudice.

Last amended: 1995 Act No. 60, SECTION 4A; 2003 Act No. 69, SECTION 3.HH, eff June 18, 2003; 2006 Act No. 387, SECTION 14, 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 controlling." 2006 Act No. 387, SECTION 57, provides as follows: "

Source: official text