South Carolina § 12-59-120 Commission shall have access to tax records.

South Carolina Statutes

§ 12-59-120 — Commission shall have access to tax records.

South Carolina § 12-59-120

Title 12TAXATION

Ch. 59FORFEITED LANDS

This text of South Carolina § 12-59-120 (Commission shall have access to tax records.) 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. § 12-59-120 (2026).

Text

Any agent of the forfeited land commission of the respective counties shall be allowed free access by the auditors, the treasurers and tax collectors to all executions issued for the collection of taxes by the county treasurer and returned "nulla bona" for any reason or "double entry", or which are not collected for any reason, to the tax books, and to all records in their respective offices relating to tax matters.

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Any agent of the forfeited land commission of the respective counties shall be allowed free access by the auditors, the treasurers and tax collectors to all executions issued for the collection of taxes by the county treasurer and returned "nulla bona" for any reason or "double entry", or which are not collected for any reason, to the tax books, and to all records in their respective offices relating to tax matters.

Legislative History

HISTORY: 1962 Code SECTION 65-2922; 1952 Code SECTION 65-2841; 1942 Code SECTION 2153; 1932 Code SECTION 2153; Civ. C. '22 SECTION 113; Civ. C. '12 SECTION 108; Civ. C. '02 SECTION 104; 1898 (22) 726; 1958 (50) 1917; 2015 Act No. 87 (S.379), SECTION 66, eff June 11, 2015. Effect of Amendment 2015 Act No. 87, SECTION 66, substituted "tax collectors" for "sheriffs".