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South Carolina · Through 2025 Session of the General Assembly

S.C. Code Ann. § 12-21-2740: License tax or penalties as constituting lien.

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Where this section sits in the code
  1. Title 12 - TAXATION
  2. CHAPTER 21 Stamp and Business License Tax
  3. ARTICLE 19 Coin-Operated Machines and Devices and Other Amusements

Any license tax or penalties herein provided are a first preferred lien upon any and all of the property of the person charged therewith and the department may issue its execution therefor as is provided in Section 12-21-3020.

Collected 2026-09-02T06:35:39Z. Source file · JSON

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