South Carolina Code of Laws
Title 12 - Taxation
Chapter 53 - Tax Collection By Department Of Revenue

Section 12-53-10. Certain powers and duties of sheriffs or tax collectors imposed on Department of Revenue. - All the powers and duties now imposed or conferred by...

Section 12-53-20. Levy on and seizure of intangibles; notice to taxpayer. - Notwithstanding any other provision of law, the department, or its...

Section 12-53-30. Preservation of seized property; expenses of seizure and sale. - The department, or its duly authorized representative, where personal property...

Section 12-53-40. Costs and fees. - Notwithstanding another provision of law, there is added as costs...

Section 12-53-45. Electronic filing of documents relating to enforced collection of taxes. - When filing documents relating to the enforced collection of taxes...

Section 12-53-50. Disposition of proceeds of sales and collections. - The department shall, after deducting the costs and expenses above...

Section 12-53-60. Provisions are cumulative. - The provisions of this article shall be complementary to and...