Notwithstanding another provision of law, there is added as costs to each warrant or tax execution collected, served, or recorded by a duly authorized representative of the department an amount equivalent to five percent of the total of the warrant or tax execution or the sum of three dollars, whichever is greater and, in addition, a sum equal to the fee provided in Section 8-21-310(B)(9). These costs, together with the costs of storage, advertising, and sale, must be deducted from proceeds of sale before payment of prior liens or claims. Fees charged by clerks of court for the recording and satisfaction of warrants for distraint or tax executions issued by the department must be paid by the State Treasurer on proper warrant from the department from funds appropriated by the General Assembly.
HISTORY: 1962 Code Section 65-2834; 1954 (48) 1566; 1990 Act No. 599, Section 2; 2003 Act No. 69, Section 3.X, eff June 18, 2003.
Structure South Carolina Code of Laws
Chapter 53 - Tax Collection By Department Of Revenue
Section 12-53-20. Levy on and seizure of intangibles; notice to taxpayer.
Section 12-53-30. Preservation of seized property; expenses of seizure and sale.
Section 12-53-40. Costs and fees.
Section 12-53-45. Electronic filing of documents relating to enforced collection of taxes.
Section 12-53-50. Disposition of proceeds of sales and collections.