South Carolina Statutes
§ 12-54-123 — Surrender of property upon which levy has been made; liability to taxpayer.
South Carolina § 12-54-123
JurisdictionSouth Carolina
Title 12TAXATION
Ch. 54UNIFORM METHOD OF COLLECTION AND ENFORCEMENT OF TAXES LEVIED AND ASSESSED BY SOUTH CAROLINA DEPARTMENT OF REVENUE
This text of South Carolina § 12-54-123 (Surrender of property upon which levy has been made; liability to taxpayer.) 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. § 12-54-123 (2026).
Text
A person in possession of property upon which a levy has been made who, upon demand by the department, surrenders the property to the department must not be held personally liable for any obligation or liability to the taxpayer and any other person with respect to the property that arises from the surrender or payment. If a person brings an action not allowed pursuant to this section in any court of this State, the court shall dismiss the case.
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Legislative History
HISTORY: 2005 Act No. 145, SECTION 3.A, eff July 1, 2005.
Nearby Sections
15
§ 12-54-10
Definitions.§ 12-54-110
Power of department to summon taxpayer or other person; remedy for failure to comply with summons.§ 12-54-124
Transfer of business assets; tax liens; suspension of business license; certificate of compliance.§ 12-54-125
Withdrawal of warrants of distraint.§ 12-54-126
Return of licenses.§ 12-54-130
Service upon taxpayer's employer of notice to withhold compensation; withholding by employer.§ 12-54-138
Recovery of duplicate refund.Cite This Page — Counsel Stack
Bluebook (online)
South Carolina § 12-54-123, Counsel Stack Legal Research, https://law.counselstack.com/statute/sc/54/12-54-123.