South Carolina Code of Laws — Title 12 (Taxation)

S.C. Code Ann. § 12-60-60 — Court, administrative law judge, or hearing officer cannot stay tax collections

An action of a court or an administrative law judge cannot stay or prevent the department or an officer of the State charged with a duty in the collection of taxes, from acting to collect a tax, whether or not the tax is legally due.

Last amended: 1995 Act No. 60, SECTION 4A; 2003 Act No. 69, SECTION 3.CC, eff June 18, 2003.

Source: official text