S.C. Code § 12-60-60

Current through 2024 Act No. 209.

Section 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.

S.C. Code § 12-60-60

2003 Act No. 69, Section 3.CC, eff 6/18/2003; 1995 Act No. 60, Section 4A.