There is a newer version of the South Carolina Code of Laws
2013 South Carolina Code of Laws
Title 12 - Taxation
CHAPTER 21 - STAMP AND BUSINESS LICENSE TAX
SECTION 12-21-2740. License tax or penalties as constituting lien.
SC Code § 12-21-2740 (2013) What's This?
Any license tax or penalties herein provided are a first preferred lien upon any and all of the property of the person charged therewith and the department may issue its execution therefor as is provided in Section 12-21-3020.
HISTORY: 1986 Act No. 308, Section 46.
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