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.
S.C. Code Ann. § 12-54-270
Returned refund check as unclaimed property
2005 Act No. 161, SECTION 26.A, eff June 9, 2005.
Official source: South Carolina Legislature. Reproduced from public-domain South Carolina statutes; confirm against the official source for the current text. Not legal advice.