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.
Returned refund check as unclaimed property
S.C. Code Ann. § 12-54-270, under Title 12, Chapter 54.
S.C. Code Ann. § 12-54-270