South Carolina Code 12-33-630. Unpaid tax constitutes a debt owed to State; lien; levy and collection
Current as of: 2023 | Check for updates
|
Other versions
Terms Used In South Carolina Code 12-33-630
- Lien: A claim against real or personal property in satisfaction of a debt.
- person: includes any individual, trust, estate, partnership, receiver, association, company, limited liability company, corporation, or other entity or group; and
(2) "individual" means a human being. See South Carolina Code 12-2-20
After the expiration of the ten-day notice provided for by § 12-33-620, if the tax remains unpaid, the amount of such tax shall be deemed a debt to the State by the person liable therefor and shall be a lien upon all property of such person in this State. The Department of Revenue shall issue a warrant under its hand and official seal, directing any duly authorized agent of the department to proceed to the levy and collection of the tax and costs in the same manner and with like effect as provided for by §§ 12-53-10 to 12-53-60.