South Carolina Statutes

§ 12-55-80 — Suits in courts of other states to collect taxes due; suits by other states in South Carolina courts; local counsel.

South Carolina § 12-55-80
JurisdictionSouth Carolina
Title 12TAXATION
Ch. 55OVERDUE TAX DEBT COLLECTION ACT

This text of South Carolina § 12-55-80 (Suits in courts of other states to collect taxes due; suits by other states in South Carolina courts; local counsel.) 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. § 12-55-80 (2026).

Text

The department may bring suits in the courts of other states to collect taxes legally due this State. The officials of other states are empowered to sue for the collection of taxes in the courts of this State. Whenever the department considers it expedient to employ local counsel to assist in bringing suit in an out-of-state court, the department may employ local counsel.

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Legislative History

HISTORY: 2005 Act No. 145, SECTION 4.A, eff June 7, 2005.

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Bluebook (online)
South Carolina § 12-55-80, Counsel Stack Legal Research, https://law.counselstack.com/statute/sc/55/12-55-80.