South Carolina Code 12-60-60. Court, administrative law judge, or hearing officer cannot stay tax collections
Current as of: 2023 | Check for updates
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Terms Used In South Carolina Code 12-60-60
- Department: means the South Carolina Department of Revenue. See South Carolina Code 12-60-30
- taxes: means taxes, licenses, permits, fees, or other amounts, including interest, regulatory and other penalties, and civil fines, imposed by this title, or subject to assessment or collection by the department. See South Carolina Code 12-60-30
An action of a court or an administrative law judge cannot stay or prevent the department or an officer of the State charged with a duty in the collection of taxes, from acting to collect a tax, whether or not the tax is legally due.