Chapter

Tax Collection By Department of Revenue

S.C. Code Ann. § 12-53-10— Certain powers and duties of sheriffs or tax collectors imposed on Department of Revenue
S.C. Code Ann. § 12-53-20— Levy on and seizure of intangibles; notice to taxpayer
S.C. Code Ann. § 12-53-30— Preservation of seized property; expenses of seizure and sale
S.C. Code Ann. § 12-53-40— Costs and fees
S.C. Code Ann. § 12-53-45— Electronic filing of documents relating to enforced collection of taxes
S.C. Code Ann. § 12-53-50— Disposition of proceeds of sales and collections
S.C. Code Ann. § 12-53-60— Provisions are cumulative