2013 South Carolina Code of Laws
Title 12 - Taxation
SECTION 12-21-2744. Repossession of seized property; bond; court action to set aside seizure.

SC Code § 12-21-2744 (2013) What's This?

The owner or person from whom the property is seized may at any time within five days after the seizure repossess the property by filing with the department a bond in cash or a bond executed by a surety company authorized to do business in this State in double the amount of the tax and penalties due. Within ten days thereafter the person must bring action in a court of competent jurisdiction to have the seizure set aside; otherwise the bond so filed must be declared forfeited by the department.

HISTORY: 1986 Act No. 308, Section 4.

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