41 chapters · 1,363 sections in this title.
S.C. Code Ann. § 12-53-10 Certain powers and duties of sheriffs or tax collectors imposed on Department of Revenue
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All the powers and duties now imposed or conferred by law upon sheriffs or tax collectors of any county in this State with respect to the collection of any amounts due the State Department of Revenue, are hereby imposed or conferred upon the department, or its duly authorized rep…
S.C. Code Ann. § 12-53-20 Levy on and seizure of intangibles; notice to taxpayer
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Notwithstanding any other provision of law, the department, or its duly authorized representatives, may attach, levy upon, or seize bank deposits and all other choses in action, except for salaries and wages, on property incapable of manual levy or delivery, hereinafter called in…
S.C. Code Ann. § 12-53-30 Preservation of seized property; expenses of seizure and sale
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The department, or its duly authorized representative, where personal property is levied upon and seized in order to enforce payment of amounts due the department, including costs, shall take such steps as may be necessary to protect and preserve the property so seized. The sheri…
S.C. Code Ann. § 12-53-40 Costs and fees
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Notwithstanding another provision of law, there is added as costs to each warrant or tax execution collected, served, or recorded by a duly authorized representative of the department an amount equivalent to five percent of the total of the warrant or tax execution or the sum of …