Section 12-58-90. Hearings; recording; taxpayer to be informed of rights.

SC Code § 12-58-90 (2019) (N/A)
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(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.