South Carolina Statutes
§ 12-54-270 — Returned refund check as unclaimed property.
South Carolina·Title 12 TAXATION·Ch. 54 UNIFORM METHOD OF COLLECTION AND ENFORCEMENT OF TAXES LEVIED AND ASSESSED BY SOUTH CAROLINA DEPARTMENT OF REVENUE
A tax refund check that is returned to the Department of Revenue for an unknown, undeliverable, or insufficient address is unclaimed property pursuant to the provisions of Chapter 18, Title 27, the Uniform Unclaimed Property Act.
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South Carolina § 12-54-270 (Returned refund check as unclaimed property.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
HISTORY: 2005 Act No. 161, SECTION 26.A, eff June 9, 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.