S.C. Code § 12-54-240
2007 Act No. 110, Section 31.B and 2007 Act No. 116, Section 37.B provide as follows:
"This section takes effect upon approval by the Governor and applies to all tax decisions and associated information filed whether the decision was issued before or after that date."
Code Commissioner's Note
At the direction of the Code Commissioner, references in this section to the offices of the former State Budget and Control Board, Office of the Governor, or other agencies, were changed to reflect the transfer of them to the Department of Administration or other entities, pursuant to the directive of the South Carolina Restructuring Act, 2014 Act No. 121, Section 5(D)(1).