Section 12-60-60. Court, administrative law judge, or hearing officer cannot stay tax collections.

SC Code § 12-60-60 (2019) (N/A)
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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.

HISTORY: 1995 Act No. 60, Section 4A; 2003 Act No. 69, Section 3.CC, eff June 18, 2003.