Hearings; recording; taxpayer to be informed of rights.
S.C. Code Ann. § 12-58-90
in effect(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.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://www.scstatehouse.gov/code/t12c058.phpFetched: 10/17/2026
