South Carolina Code 12-54-15. Tax and all increases, interest, and penalties on tax are personal debt from person liable to pay
Current as of: 2023 | Check for updates
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Terms Used In South Carolina Code 12-54-15
- 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
Every tax imposed by this title and all increases, interest, and penalties on the tax is from the time it is due and payable, a personal debt from the person liable to pay it to the State.