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2017 South Carolina Code of Laws
Title 12 - Taxation
CHAPTER 16 - ESTATE TAX
Section 12-16-1730. Payment of judgment for taxes and remittance to State Treasurer; executions.
Universal Citation: SC Code § 12-16-1730 (2017)
Whenever the department in any action instituted by it recovers taxes under the provisions of this chapter, the amount of the judgment so recovered must be paid to the department and the department shall turn over to the State Treasurer all of the taxes after paying the costs, disbursements, and expenses of the suit. The department shall issue executions for any taxes which remain unpaid for a period of ninety days.
HISTORY: 1987 Act No. 70, Section 1; 1988 Act No. 463, Section 14.
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