If it is determined that a refund is due of a tax paid to, or collected by the State, the department shall issue its order to the State Treasurer to refund the taxes. Refunds must be paid in preference to other claims against the state treasury. If the State Treasurer does not have in his custody or possession enough funds to pay a refund of taxes, he shall request that the General Assembly appropriate the refund.
S.C. Code Ann. § 12-60-500
Tax refund; preference to other claims against state treasury
Known as the South Carolina Revenue Procedures Act
The act spans §§ 12–12 (62 sections).
1995 Act No. 60, SECTION 4A; 2003 Act No. 69, SECTION 3.DD, eff June 18, 2003.
Official source: South Carolina Legislature. Reproduced from public-domain South Carolina statutes; confirm against the official source for the current text. Not legal advice.