Whenever the department in any action instituted by it recovers taxes under the provisions of this chapter, the amount of the judgment so recovered must be paid to the department and the department shall turn over to the State Treasurer all of the taxes after paying the costs, disbursements, and expenses of the suit. The department shall issue executions for any taxes which remain unpaid for a period of ninety days.
S.C. Code Ann. § 12-16-1730
Payment of judgment for taxes and remittance to State Treasurer; executions
Known as the South Carolina Estate Tax Act
The act spans §§ 12–12 (31 sections).
1987 Act No. 70, SECTION 1; 1988 Act No. 463, SECTION 14.
Official source: South Carolina Legislature. Reproduced from public-domain South Carolina statutes; confirm against the official source for the current text. Not legal advice.