ORDERS:
ORDER OF DISMISSAL
This matter is before the Administrative Law Judge Division (Division) pursuant to a Motion to Dismiss
filed by the Department of Revenue (Department) on December 14, 2000, in which the Department set forth
that the Division lacks the requisite jurisdiction to hear this case due to the Respondent's failure to timely
request a contested case hearing in this matter. A hearing on this matter was held at the offices of the
Division in Columbia, South Carolina, on February 21, 2001. I conclude that the Motion to Dismiss must be
granted and this case be dismissed for lack of jurisdiction.
The Department served the Respondent with the Department's Final Department Determination letter in this
matter on August 10, 2000. Afterwards, the Respondent did not submit a request for a contested case
hearing. Nevertheless, the Department forwarded an Agency Transmittal to the Division in this matter out
of an abundance of caution because the Respondent had contested a previous violation. However, S.C. Code
Ann. § 12-60-450 (Supp. 2000), sets forth: "[a] taxpayer can appeal a proposed assessment by filing a
written protest with the department within thirty days of the date of the proposed assessment." (emphasis
added). "Any law which creates a condition of the enforcement of a right to be performed within a fixed
time may be defined as a statute of limitations." 51 Am. Jur. 2d Limitation of Actions § 2 (1970). I find
that S.C. Code Ann. § 12-60-450 operates as a "statute of limitations." Therefore, the Respondent's remedy
to seek a contested case before this Division is foreclosed.
IT IS THEREFORE ORDERED that this case must be dismissed.
AND IT IS SO ORDERED.
_______________________________ Ralph King Anderson, III
Administrative Law Judge
April 19, 2001
Columbia, South Carolina |