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2017 South Carolina Code of Laws
Title 12 - Taxation
CHAPTER 8 - INCOME TAX WITHHOLDING
Section 12-8-2030. Amount withheld held in trust for State; lien on property of agent for amount withheld; recording of lien.
Universal Citation: SC Code § 12-8-2030 (2017)
An amount withheld under this chapter must be held in trust for the State and is a lien against all property, both real and personal, tangible and intangible, of the withholding agent. The lien becomes effective after it has been properly recorded in the county where the withholding agent's business is located.
HISTORY: 1995 Act No. 76, Section 2.
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