South Carolina Code 12-8-2030. Amount withheld held in trust for State; lien on property of agent for amount withheld; recording of lien
Current as of: 2023 | Check for updates
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Terms Used In South Carolina Code 12-8-2030
- Lien: A claim against real or personal property in satisfaction of a debt.
- Withholding agent: means a person required to withhold income taxes under the provisions of this chapter. See South Carolina Code 12-8-10
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.