2016 South Carolina Code of Laws
Title 41 - Labor and Employment
CHAPTER 31 - CONTRIBUTIONS AND PAYMENTS TO THE UNEMPLOYMENT TRUST FUND
Section 41-31-380. Lien for contributions, interest, penalties and costs.
The contributions, interest, penalties, departmental administrative contingency assessments, and costs prescribed in this chapter are considered taxes owing the State by the persons against whom they are charged, and are a lien upon the real property or chattels of the person by whom the contributions are due, only after the warrant described in Section 41-31-390 is indexed as prescribed in Section 41-31-400.
HISTORY: 1962 Code Section 68-207; 1952 Code Section 68-207; 1942 Code Section 7035-94; 1936 (39) 1716; 1939 (41) 487; 1941 (42) 369; 1942 (42) 1648; 1963 (53) 228; 1966 (54) 2640; 1986 Act No. 362, Section 9, eff April 3, 1986; 2010 Act No. 234, Section 1, eff January 1, 2011.
Effect of Amendment
The 1986 amendment added "employment security administrative contingency assessments," and made grammatical changes.
The 2010 amendment substituted "departmental" for "employment security".
Disclaimer: These codes may not be the most recent version. South Carolina may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
