Court, administrative law judge, or hearing officer cannot stay tax collections.

S.C. Code Ann. § 12-60-60
in effect
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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.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://www.scstatehouse.gov/code/t12c060.phpFetched: 10/17/2026

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