{"data":{"id":"us-sc/s.c.-code-ann.-12-58-120","jurisdiction":"us-sc","citation":"S.C. Code Ann. § 12-58-120","heading":"Release of levy issued or on any property.","body":"The department shall release any levy issued or on any property in the event of any of the following:\n(1) the liability for which the levy was made is satisfied;\n(2) the department determines that release facilitates the collection of the liability;\n(3) an installment payment agreement has been executed with respect to the liability;\n(4) the department has determined that the levy creates an economic hardship due to the taxpayer's financial condition;\n(5) if the department determines the fair market value of the property exceeds the liability and partial release does not hinder collection of the tax and related costs owed to the department.","path":["Title 12 - TAXATION","CHAPTER 58 South Carolina Taxpayers' Bill of Rights"],"source_url":"https://www.scstatehouse.gov/code/t12c058.php","current_through":"2025 Session of the General Assembly","vintage":"","retrieved_at":"2026-09-02T06:37:19Z","sha256":"138265ec14eb9cc095100316defc2512a453de960f103e024c2f44e525798f2d","source_id":"us-sc","stale":false,"prev":"us-sc/s.c.-code-ann.-12-58-110","next":"us-sc/s.c.-code-ann.-12-58-130"},"notice":"GroundRules: Original legal text. Not legal advice."}