2017 South Carolina Code of Laws
Title 12 - Taxation
CHAPTER 60 - SOUTH CAROLINA REVENUE PROCEDURES ACT
Section 12-60-1310. Denial, proposed suspension, cancellation, or revocation of License; written protest; contents.
(A) If a division of the department denies a person a license that the department administers, or sends by first class mail or delivers a notice to the license holder that the division of the department shall suspend, cancel, or revoke a license administered by the department, then the person can appeal by filing a written protest with the department within ninety days of the denial, or proposed suspension, cancellation, or revocation. The department may extend the time for filing a protest at any time before the period has expired.
(B) The written protest must contain:
(1) the name, address, and telephone number of the person;
(2) the appropriate taxpayer number or numbers, if any;
(3) the kind of license in dispute;
(4) a statement of facts supporting the person's position;
(5) a statement outlining the reasons for the appeal, including law or other authority upon which the person relies; and
(6) other relevant information the department may reasonably prescribe.
(C) After the protest is filed, the person and the department shall stipulate the facts and issues upon which they can agree and may attempt to settle the case. If the person fails to respond or participate in the process, the department may view the appeal as abandoned and make a department determination using information provided in accordance with Section 12-60-30(15)(c)(iii).
(D)(1) The department shall make a department determination using the information provided by the person in accordance with Section 12-60-30(15)(c)(iii).
(2) A determination of the department adverse to the person must be in writing and must:
(a) be sent by first class mail or delivered to the person;
(b) explain the basis for the department's determination;
(c) inform the person of his right to request a contested case hearing; and
(d) explain that the license must not be issued or the license must be suspended or revoked in thirty days unless the person requests a contested case hearing.
HISTORY: 1995 Act No. 60, Section 4A; 2003 Act No. 69, Section 3.DD, eff June 18, 2003.
