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2019 South Carolina Code of Laws
Title 12 - Taxation
Chapter 21 - Stamp And Business License Tax
Section 12-21-2744. Repossession of seized property; bond; court action to set aside seizure.
Universal Citation: SC Code § 12-21-2744 (2019)
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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