{"data":{"id":"us-sc/s.c.-code-ann.-12-33-260","jurisdiction":"us-sc","citation":"S.C. Code Ann. § 12-33-260","heading":"Payment and collection; taxes shall be debt owed to State and lien.","body":"The license taxes provided in this article shall be paid to and collected by the department. All license taxes provided in this article shall be held a debt due and payable to the State by the taxpayers against whom the same shall be levied, assessed and charged and all such license taxes shall be a first lien in all cases whatsoever upon all property of the taxpayer charged therewith.","path":["Title 12 - TAXATION","CHAPTER 33 Alcoholic Beverages Taxes","ARTICLE 3 License Taxes for Sale of Alcoholic Beverages"],"source_url":"https://www.scstatehouse.gov/code/t12c033.php","current_through":"2025 Session of the General Assembly","vintage":"","retrieved_at":"2026-09-02T06:36:04Z","sha256":"e2747757c146b51701cca02b03b55ecd13db4aac849ef51daac35810197f9798","source_id":"us-sc","stale":false,"prev":"us-sc/s.c.-code-ann.-12-33-250","next":"us-sc/s.c.-code-ann.-12-33-410"},"notice":"GroundRules: Original legal text. Not legal advice."}