South Carolina § 12-21-2744 Repossession of seized property; bond; court action to set aside seizure.

South Carolina Statutes

§ 12-21-2744 — Repossession of seized property; bond; court action to set aside seizure.

South Carolina § 12-21-2744

Title 12TAXATION

Ch. 21STAMP AND BUSINESS LICENSE TAX

This text of South Carolina § 12-21-2744 (Repossession of seized property; bond; court action to set aside seizure.) is published on Counsel Stack Legal Research, covering South Carolina primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

S.C. Code Ann. § 12-21-2744 (2026).

Text

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.

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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.