The department shall, after deducting the costs and expenses above referred to, remit to the clerk of court of the county the amount of prior liens or claims, if any, against the property seized and sold. Such remittance shall be made by appropriate voucher by the State Treasurer issued upon proper warrant of the department. The department shall deposit the total proceeds of seizure and sale or collections under warrants or tax executions to the credit of the appropriate account with the State Treasurer.
HISTORY: 1962 Code Section 65-2835; 1954 (48) 1566.
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.