South Carolina · Through 2025 Session of the General Assembly

S.C. Code Ann. § 12-54-125: Withdrawal of warrants of distraint.

Where this section sits in the code

Title 12 - TAXATION
CHAPTER 54 Uniform Method of Collection and Enforcement of Taxes Levied and Assessed by South Carolina Department of Revenue

If, upon investigation, the department determines that any corporation which has been dissolved by the Secretary of State has not conducted any business since the last return was filed with the department, or if there are no available assets of the corporation, the department may deem that warrants of distraint issued against the corporation were issued in error and may withdraw them.

Collected 2026-09-02T06:36:59Z. Source file · JSON

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