{"data":{"id":"us-sc/s.c.-code-ann.-12-23-90","jurisdiction":"us-sc","citation":"S.C. Code Ann. § 12-23-90","heading":"Taxes and penalties deemed a debt; lien thereof.","body":"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.","path":["Title 12 - TAXATION","CHAPTER 23 License Taxes on Other Businesses","ARTICLE 1 Electric Power"],"source_url":"https://www.scstatehouse.gov/code/t12c023.php","current_through":"2025 Session of the General Assembly","vintage":"","retrieved_at":"2026-09-02T06:35:49Z","sha256":"7308be9c59c50eb72212203b502c057f482081417a1c819905df7c94952fc14c","source_id":"us-sc","stale":false,"prev":"us-sc/s.c.-code-ann.-12-23-60","next":"us-sc/s.c.-code-ann.-12-23-120"},"notice":"GroundRules: Original legal text. Not legal advice."}