South Carolina Code of Laws — Title 12 (Taxation)
S.C. Code Ann. § 12-45-410
Application of payments by delinquent taxpayers
Official textscstatehouse.gov
Any taxes paid by a delinquent taxpayer to a county treasurer or tax collector must be applied to the oldest chronological delinquency on the property for which payment was intended. Personal property taxes tendered must be applied to personal property tax delinquencies and real property taxes tendered must be applied to real property tax delinquencies.
Source: view the official text
In this chapter (30 sections)
- 12-45-10 · Repealed
- 12-45-15 · County treasurers; continuing education requirements
- 12-45-17 · County tax collector education requirements
- 12-45-20 · Term of office; failure to complete term
- 12-45-30 · Suspension and removal from office
- 12-45-35 · Deputy treasurer
- 12-45-40 · Publication of notice of certain tax rates
- 12-45-60 · Only taxes on duplicates or ordered by auditor shall be…
- 12-45-70 · Time for paying taxes; manner of collection; receipts for…
- 12-45-75 · Installment payments of property tax
- 12-45-78 · Refund of overpayments
- 12-45-80 · County treasurer may attend at convenient places to collect…
- 12-45-90 · Media of payment
- 12-45-115 · Institution of collection proceedings when check for…
- 12-45-120 · Procedure in case of delinquent personal tax where taxpayer…
- 12-45-140 · Apportionment of taxes and costs in case of transfer…
- 12-45-150 · Apportionment, prior to sale under tax execution, in case…
- 12-45-160 · Procedure in apportionment cases
- 12-45-170 · Apportionment applies to municipal taxes
- 12-45-180 · Penalties on delinquent taxes; collection; execution
- 12-45-185 · Waiver of penalties
- 12-45-220 · Investments by county treasurers
- 12-45-260 · Monthly report to county supervisor
- 12-45-280 · Monthly report to county superintendent of education; books…
- 12-45-300 · Delinquent list; entry information; charge to treasurer
- 12-45-390 · Procedure for levy, collection and distribution of property…
- 12-45-400 · Delegation of duty to seize property of defaulting taxpayer
- 12-45-410 · Application of payments by delinquent taxpayers
- 12-45-420 · Waiver, dismissal or reduction of penalty based on error by…
- 12-45-430 · Issuance of tax receipt; conditions; acceptance of lesser…