South Carolina Code of Laws — Title 12 (Taxation)

S.C. Code Ann. § 12-54-270 — Returned refund check as unclaimed property

A tax refund check that is returned to the Department of Revenue for an unknown, undeliverable, or insufficient address is unclaimed property pursuant to the provisions of Chapter 18, Title 27, the Uniform Unclaimed Property Act.

Last amended: 2005 Act No. 161, SECTION 26.A, eff June 9, 2005. South Carolina Legislative Services Agency * 223 Blatt Building * 1105 Pendleton Street * Columbia, SC 29201 Disclaimer * Policies * Photo Credits * Contact Us Legislative Services Agency h t t p : / / w w w . s c s t a t e h o u s e . g o v

Source: official text