2019 South Carolina Code of Laws
Title 12 - Taxation
Chapter 4 - The South Carolina Department Of Revenue
Section 12-4-30. Appointment of director; disposition of contested cases.

Universal Citation: SC Code § 12-4-30 (2019)

(A) The department is governed in matters of policy and administration by a director appointed by the Governor with the advice and consent of the Senate. The director may be removed from office pursuant to the provisions of Section 1-3-240.

(B) All contested cases, as defined by Section 1-23-310 must be heard by an administrative law judge pursuant to the provisions of Chapter 23 of Title 1.

HISTORY: 1991 Act No. 50, Section 2; 1993 Act No. 181, Section 104; 2005 Act No. 161, Section 2, eff June 9, 2005.

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