South Carolina · Through 2025 Session of the General Assembly

S.C. Code Ann. § 12-23-90: Taxes and penalties deemed a debt; lien thereof.

Where this section sits in the code

Title 12 - TAXATION
CHAPTER 23 License Taxes on Other Businesses
ARTICLE 1 Electric Power

The taxes and all penalties provided for in this article shall be held as a debt payable to the State by the person against whom they shall be charged and all such taxes, penalties and assessments shall be a first lien in all cases whatsoever upon all property of the person charged therewith.

Collected 2026-09-02T06:35:49Z. Source file · JSON

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