South Carolina § 12-60-80 - Wrongful collection of taxes; declaratory judgment; class action prohibited.
Full text of South Carolina South Carolina Code of Laws § 12-60-80 — Wrongful collection of taxes; declaratory judgment; class action prohibited., with citation guidance and answers to common questions.
§ 12-60-80. Wrongful collection of taxes; declaratory judgment; class action prohibited.
(A) Except as provided in subsection (B), there is no remedy other than those provided in this chapter in any case involving the illegal or wrongful collection of taxes, or attempt to collect taxes.
(B) Notwithstanding subsection (A), an action for a declaratory judgment where the sole issue is whether a statute is constitutional may be brought in circuit court. This exception does not include a claim that the statute is unconstitutional as applied to a person or a limited class or classes of persons.
(C) Notwithstanding subsections (A) and (B), a claim or action for the refund of taxes may not be brought as a class action in the Administrative Law Court or any court of law in this State, and the department, political subdivisions, or their instrumentalities may not be named or made a defendant in any other class action brought in this State.
HISTORY: 1995 Act No. 60, SECTION 4A; 2003 Act No. 69, SECTION 3.CC, eff June 18, 2003.
Source: official South Carolina text · Last verified 2026-08-27
Frequently Asked Questions About South Carolina § 12-60-80
What does South Carolina Code of Laws § 12-60-80 cover?
Section 12-60-80 ("Wrongful collection of taxes; declaratory judgment; class action prohibited.") is part of the South Carolina Code of Laws, the codified statutory law of South Carolina. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite South Carolina § 12-60-80?
A common citation format is "South Carolina Code of Laws § 12-60-80" (South Carolina). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of South Carolina law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the South Carolina official source linked on this page or consult a licensed South Carolina attorney.
How does South Carolina § 12-60-80 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in South Carolina can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in South Carolina.