IS this a split back (AKA folding) rear seat or a solid bench?
For the solid bench: lift up on the front of the lower bench, you should see two metal loops on the bottom of the seat that plug into two white plastic clips in body of the car. Pull up to detach, once the loops are free of the clips keep the seat tilted up and push back on it. There are a couple of hooks on the bottom of the seat at the back that must be clear of the body, then you should be able to pull the bottom section out all the way.
Then you have to undo a couple of torx screws at the base of the back. then flip up the back portion a bit and pull towards the front of the car.
98 SE BAT Big Brake Kit "C", Throttle Hang Fix, B&M Shifter, Lightly Cracked Secondaries, BAT Euro Handling Kit, 20% tint, Removed Ding Strips, ES Motor Mount Inserts, Borla CatBack, Apexi SAFC, HighTower Rear Brace, BAT 19mm rear bar, MSDS Headers & Y, AFE 20-35008 filter, ClutchMasters Stage 1, Fidanza FlyWheel, SVT T.B. ====OnOrder==== svt uppers and lowers,
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