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S.C. TAX COMM. v. YORK ELECTRIC COOP., INC.

21306

275 S.C. 326 (1980)

270 S.E.2d 626

SOUTH CAROLINA TAX COMMISSION, Appellant-Respondent, v. YORK ELECTRIC COOPERATIVE, INC., Respondent-Appellant.

Supreme Court of South Carolina.

September 23, 1980.

Attorney(s) appearing for the Case

Atty. Gen. Daniel R. McLeod, Deputy Atty. Gen. Joe L. Allen, Jr., Senior Asst. Atty. Gen. G. Lewis Argoe, Jr. and Staff Atty. Jackson E. Fields, Jr., Columbia, for appellant-respondent.

C. Pinckney Roberts and Joseph F. Munnerlyn, Jr., of Dial, Jennings, Windham, Thomas & Roberts, Columbia, for respondent-appellant.

September 23, 1980.

LEWIS, Chief Justice:

The General Assembly has adopted the Uniform Disposition of Unclaimed Property Act (Section 27-17-10 et seq. of the 1976 Code of Laws), under which the holders of property, presumed abandoned under the statute, are required to pay or deliver to the South Carolina Tax Commission all specified abandoned property. However, Section 27-17-340 of the Act provides:

The provisions of this chapter shall not apply...

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