Terms Used In South Carolina Code > Title 12 > Chapter 55 - Overdue Tax Debt Collection Act

• Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
• Conviction: A judgement of guilt against a criminal defendant.
• Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
• individual: means a human being. See South Carolina Code 12-2-20
• Notice: means a notice of assessment issued by the department to the taxpayer pursuant to the South Carolina Revenue Procedures Act. See South Carolina Code 12-55-30
• Overdue tax debt: means any part of a tax debt that remains unpaid one hundred twenty days or more after the taxpayer receives notice as defined in § 12-55-30(A)(2). See South Carolina Code 12-55-30
• 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
• Tax debt: means the total amount of tax, fees, penalties, interest, and costs for which notice has been issued by the department to the taxpayer. See South Carolina Code 12-55-30