South Carolina General Assembly
107th Session, 1987-1988

Bill 1300

                    Current Status

Bill Number:               1300
Ratification Number:       504
Act Number                 456
Introducing Body:          Senate
Subject:                   Warrant for distraint allowed --not
                           required
View additional legislative information at the LPITS web site.

(Text matches printed bills. Document has been reformatted to meet World Wide Web specifications.)

(A456, R504, S1300)

AN ACT TO AMEND SECTION 12-54-120, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO ISSUANCE OF WARRANT FOR DISTRAINT BY THE TAX COMMISSION, FILING WITH THE CLERK OF COURT OR REGISTER OF MESNE CONVEYANCES, AND LIEN UPON THE PROPERTY OF THE TAXPAYER, SO AS TO PERMIT, RATHER THAN REQUIRE, THE COMMISSION TO ISSUE A WARRANT FOR DISTRAINT WHEN ANY TAX, ADDITIONAL TAX INTEREST, OR PENALTY IMPOSED BY THE COMMISSION REMAINS DUE AND UNPAID FOR TEN DAYS.

Be it enacted by the General Assembly of the State of South Carolina:

Warrant for distraint allowed -- not required

SECTION 1. Section 12-54-120. If any tax, additional tax, interest, or penalty imposed by the Commission remains due and unpaid for period of ten days, the Commission may issue a warrant for distraint under its hand and official seal, directed to any authorized agent of the Commission commanding him to levy upon and sell the real and personal property of the person for the payment of the amount thereof, with added penalties, interest, and costs of executing the warrant, and to return the warrant to the Commission and pay to it the money collected, by a time to be therein specified not more than sixty days after receipt of the warrant. Immediately upon receipt of the warrant, the agent shall file a copy of the warrant with the clerk of court of where appropriate the register of mesne conveyances of any county in this State in which property of the taxpayer named in the warrant may be or may have been located, and thereupon the clerk of court shall enter in the judgement docket, in the column for judgment debtors, the name of the taxpayer mentioned in the warrant and in appropriate columns the amount of tax, or portion thereof, and the penalties of which the warrant was issued, and the date when the copy was filled and shall index the warrant upon the index of judgments. Thereupon, the amount of the warrant so docketed becomes a lien upon the title to and interest in real property or chattels real or any property of the taxpayer, including bank deposits and all other choses in action on property incapable of manual levy or delivery."

Time effective

SECTION 2. This act takes effect upon approval by the Governor.