{"data":{"id":"us-sc/s.c.-code-ann.-12-54-15","jurisdiction":"us-sc","citation":"S.C. Code Ann. § 12-54-15","heading":"Tax and all increases, interest, and penalties on tax are personal debt from person liable to pay.","body":"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.","path":["Title 12 - TAXATION","CHAPTER 54 Uniform Method of Collection and Enforcement of Taxes Levied and Assessed by South Carolina Department of Revenue"],"source_url":"https://www.scstatehouse.gov/code/t12c054.php","current_through":"2025 Session of the General Assembly","vintage":"","retrieved_at":"2026-09-02T06:36:59Z","sha256":"92ea0a1f7bf0159e8632f961d15121138fbd63ef50d4e76fff3fb03e5b275445","source_id":"us-sc","stale":false,"prev":"us-sc/s.c.-code-ann.-12-54-10","next":"us-sc/s.c.-code-ann.-12-54-17"},"notice":"GroundRules: Original legal text. Not legal advice."}