South Carolina              
Administrative Law Court
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SC Administrative Law Court Decisions

CAPTION:
Anonymous Taxpayers vs. SCDOR

AGENCY:
South Carolina Department of Revenue

PARTIES:
Petitioners:
Anonymous Taxpayers

Respondents:
South Carolina Department of Revenue
 
DOCKET NUMBER:
02-ALJ-17-0091-CC

APPEARANCES:
n/a
 

ORDERS:

ORDER TO REMAND

By letter filed with this Division on July 2, 2002, counsel for the Respondent requested that the hearing in matter be held in abeyance. The reason for the request was that the Petitioner raised an issue in its Preliminary Tax Statement filed with the Division that had not been previously addressed by the Department. The case involves the exemption of sales tax paid on certain equipment. The Petitioner now alleges it is exempt under a S.C. Code of Laws section not previously considered by the Department. This issue was not previously considered by the Department. S.C. Code Ann. §1-23-380 (6)(Supp.2001) allows for the remand of cases to the agency.

IT IS THEREFORE ORDERED that this matter be remanded for further findings regarding the issue of exemption under S.C. Code Ann. §12-36-2120 (2)(2000). This case is being remanded in its entirety.

AND IT IS SO ORDERED.





_______________________________

CAROLYN C. MATTHEWS

Administrative Law Judge



This 12th day July, 2002

Columbia, South Carolina
















 

 

 

 

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