Versions of South Carolina Code 12-33-260. Payment and collection; taxes shall be debt owed to State and lien on LawServer 2023 South Carolina Code 12-33-260. Payment and collection; taxes shall be debt owed to State and lien 2022 South Carolina Code 12-33-260. Payment and collection; taxes shall be debt owed to State and lien 2021 South Carolina Code 12-33-260. Payment and collection; taxes shall be debt owed to State and lien 2020 South Carolina Code 12-33-260. Payment and collection; taxes shall be debt owed to State and lien 2019 South Carolina Code 12-33-260. Payment and collection; taxes shall be debt owed to State and lien 2017 South Carolina Code 12-33-260. Payment and collection; taxes shall be debt owed to State and lien 2016 South Carolina Code 12-33-260. Payment and collection; taxes shall be debt owed to State and lien 2015 South Carolina Code 12-33-260. Payment and collection; taxes shall be debt owed to State and lien 2014 South Carolina Code 12-33-260. Payment and collection; taxes shall be debt owed to State and lien 2013 South Carolina Code 12-33-260. Payment and collection; taxes shall be debt owed to State and lien 2012 South Carolina Code 12-33-260. Payment and collection; taxes shall be debt owed to State and lien 2009 South Carolina Code 12-33-260. Payment and collection; taxes shall be debt owed to State and lien