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2020 South Carolina Code of Laws
Title 12 - Taxation
Chapter 33 - Alcoholic Beverages Taxes
Section 12-33-260. Payment and collection; taxes shall be debt owed to State and lien.
Universal Citation: SC Code § 12-33-260 (2020)
The license taxes provided in this article shall be paid to and collected by the department. All license taxes provided in this article shall be held a debt due and payable to the State by the taxpayers against whom the same shall be levied, assessed and charged and all such license taxes shall be a first lien in all cases whatsoever upon all property of the taxpayer charged therewith.
HISTORY: 1962 Code Section 65-1271; 1952 Code Section 65-1271; 1945 (44) 337.
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