S.C. Code § 12-60-20

Current through 2024 Act No. 120.

Section 12-60-20 - Legislative intent

It is the intent of the General Assembly to provide the people of this State with a straightforward procedure to determine a dispute with the Department of Revenue and a dispute concerning property taxes. The South Carolina Revenue Procedures Act must be interpreted and construed in accordance with, and in furtherance of, that intent.

2007 Act No. 116, Section 38.A, eff 6/28/2007; 2007 Act No. 110, Section 32.A, eff 6/21/2007; 2003 Act No. 69, Section 3.CC, eff 6/18/2003; 2000 Act No. 399, Section 3(M)(2), eff 8/17/2000; 1995 Act No. 60, Section 4A.