S.C. Code § 12-58-30
Taxpayers' Rights Advocate established; duties
South Carolina · South Carolina Code Title 12, Chapter 58 — South Carolina Taxpayers' Bill of Rights · Status: effective
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- Citation
- S.C. Code § 12-58-30, Taxpayers' Rights Advocate established; duties, South Carolina, version 1 as recorded 2026-09-28, yourstate.us, https://yourstate.us/provision/1570171
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Full text
The department shall establish the position of the Taxpayers' Rights Advocate. The advocate or his designee is responsible for facilitating resolution of taxpayer complaints and problems, including any taxpayer complaints regarding unsatisfactory treatment of taxpayers by department employees, and staying actions where taxpayers have suffered or will suffer irreparable loss as the result of those actions. Applicable statutes of limitation are suspended during the pendency of a stay.