South Carolina § 12-59-120 - Commission shall have access to tax records.
Full text of South Carolina South Carolina Code of Laws § 12-59-120 — Commission shall have access to tax records., with citation guidance and answers to common questions.
§ 12-59-120. Commission shall have access to tax records.
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.
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".
Source: official South Carolina text · Last verified 2026-08-27
Frequently Asked Questions About South Carolina § 12-59-120
What does South Carolina Code of Laws § 12-59-120 cover?
Section 12-59-120 ("Commission shall have access to tax records.") is part of the South Carolina Code of Laws, the codified statutory law of South Carolina. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite South Carolina § 12-59-120?
A common citation format is "South Carolina Code of Laws § 12-59-120" (South Carolina). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of South Carolina law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the South Carolina official source linked on this page or consult a licensed South Carolina attorney.
How does South Carolina § 12-59-120 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in South Carolina can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in South Carolina.