There is a newer version of the South Carolina Code of Laws
2013 South Carolina Code of Laws
Title 12 - Taxation
CHAPTER 54 - UNIFORM METHOD OF COLLECTION AND ENFORCEMENT OF TAXES LEVIED AND ASSESSED BY SOUTH CAROLINA DEPARTMENT OF REVENUE
SECTION 12-54-125. Withdrawal of warrants of distraint.
SC Code § 12-54-125 (2013) What's This?
If, upon investigation, the department determines that any corporation which has been dissolved by the Secretary of State has not conducted any business since the last return was filed with the department, or if there are no available assets of the corporation, the department may deem that warrants of distraint issued against the corporation were issued in error and may withdraw them.
HISTORY: 1988 Act No. 444, Section 8.
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