South Carolina · Through 2025 Session of the General Assembly

S.C. Code Ann. § 12-54-15: Tax and all increases, interest, and penalties on tax are personal debt from person liable to pay.

Where this section sits in the code

Title 12 - TAXATION
CHAPTER 54 Uniform Method of Collection and Enforcement of Taxes Levied and Assessed by South Carolina Department of Revenue

Every tax imposed by this title and all increases, interest, and penalties on the tax is from the time it is due and payable, a personal debt from the person liable to pay it to the State.

Collected 2026-09-02T06:36:59Z. Source file · JSON

Browse this collection