South Carolina · Through 2025 Session of the General Assembly

S.C. Code Ann. § 12-54-270: Returned refund check as unclaimed property.

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

A tax refund check that is returned to the Department of Revenue for an unknown, undeliverable, or insufficient address is unclaimed property pursuant to the provisions of Chapter 18, Title 27, the Uniform Unclaimed Property Act.

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

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