South Carolina Code of Laws — Title 12 (Taxation)
S.C. Code Ann. § 12-54-125 — Withdrawal of warrants of distraint
If, upon investigation, the department determines that any corporation which has been dissolved by the Secretary of State has not conducted any business since the last return was filed with the department, or if there are no available assets of the corporation, the department may deem that warrants of distraint issued against the corporation were issued in error and may withdraw them.
Source: official text