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2017 South Carolina Code of Laws
Title 12 - Taxation
CHAPTER 58 - SOUTH CAROLINA TAXPAYERS' BILL OF RIGHTS
Section 12-58-90. Hearings; recording; taxpayer to be informed of rights.
Universal Citation: SC Code § 12-58-90 (2017)
(A) Hearings may be recorded only if prior notice is given to the taxpayer and the taxpayer is entitled to receive a copy of the recording.
(B) The taxpayer must be informed before any hearing that he has a right to have present at the hearing his attorney, accountant, or other designated agent.
HISTORY: 1995 Act No. 76, Section 6.
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