The State may bring suit in court for back fees, taxes, penalties, and interest imposed by this title at any time within ten years from the date on which they should have been paid. On collection of the fees and taxes, they must be distributed as provided by the statutes under which they were levied.
S.C. Code Ann. § 38-7-110
Limitation on action by State for fees, taxes, penalties, and interest; disposition of funds recovered
Former 1976 Code SECTION 38-7-110 [1960 (51) 1554; 1962 Code SECTION 37-175.6; 1982 Act No. 403, SECTION 10] recodified as SECTION 38-63-640 by 1987 Act No. 155, SECTION 1; Form…
Official source: South Carolina Legislature. Reproduced from public-domain South Carolina statutes; confirm against the official source for the current text. Not legal advice.