South Carolina Code of Laws — Title 12 (Taxation)
S.C. Code Ann. § 12-60-40
Taxpayers' rights; waiver; time limitations suspended during stay
Official textscstatehouse.gov
# (A)
A taxpayer may waive his rights under this chapter, providing the waiver is in writing and is signed by the taxpayer or his representative. The department may extend time limitations provided by this title and for other taxes, including requirements provided in Article 5 or Article 9 of this chapter.
# (B)
Time limitations provided pursuant to this chapter and Chapter 54 are suspended during a stay ordered by the Taxpayers' Rights Advocate.
Source: view the official text
In this chapter (40 sections)
- 12-60-10 · Short title
- 12-60-20 · Legislative intent
- 12-60-30 · Definitions
- 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…