South Carolina Statutes
§ 12-54-125 — Withdrawal of warrants of distraint.
South Carolina § 12-54-125
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 § 12-54-125 (Withdrawal of warrants of distraint.) 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. § 12-54-125 (2026).
Text
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.
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Legislative History
HISTORY: 1988 Act No. 444, SECTION 8.
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 § 12-54-125, Counsel Stack Legal Research, https://law.counselstack.com/statute/sc/54/12-54-125.