2013 South Carolina Code of Laws
Title 12 - Taxation
CHAPTER 58 - SOUTH CAROLINA TAXPAYERS' BILL OF RIGHTS
SECTION 12-58-30. Taxpayers' Rights Advocate established; duties.
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.
HISTORY: 1995 Act No. 76, Section 6.
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