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South Carolina · Through 2025 Session of the General Assembly

S.C. Code Ann. § 12-53-50: Disposition of proceeds of sales and collections.

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Where this section sits in the code
  1. Title 12 - TAXATION
  2. CHAPTER 53 Tax Collection by Department of Revenue

The department shall, after deducting the costs and expenses above referred to, remit to the clerk of court of the county the amount of prior liens or claims, if any, against the property seized and sold. Such remittance shall be made by appropriate voucher by the State Treasurer issued upon proper warrant of the department. The department shall deposit the total proceeds of seizure and sale or collections under warrants or tax executions to the credit of the appropriate account with the State Treasurer.

Collected 2026-09-02T06:36:54Z. Source file · JSON

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