{"data":{"id":"us-sc/s.c.-code-ann.-41-31-380","jurisdiction":"us-sc","citation":"S.C. Code Ann. § 41-31-380","heading":"Lien for contributions, interest, penalties, and costs.","body":"The contributions, interest, penalties, departmental administrative contingency assessments, and costs prescribed in this chapter are considered taxes owing the State by the persons against whom they are charged, and are a lien upon the real property or chattels of the person by whom the contributions are due, only after the warrant described in Section 41-31-390 is indexed as prescribed in Section 41-31-400.","path":["Title 41 - LABOR AND EMPLOYMENT","CHAPTER 31 Contributions and Payments to the Unemployment Trust Fund","ARTICLE 3 Payment and Collection of Contributions"],"source_url":"https://www.scstatehouse.gov/code/t41c031.php","current_through":"2025 Session of the General Assembly","vintage":"","retrieved_at":"2026-09-02T07:26:49Z","sha256":"5c094bb5c35ec8e6a0083f64b0c1421695d3700da24103199d9d891dd575f921","source_id":"us-sc","stale":false,"prev":"us-sc/s.c.-code-ann.-41-31-370","next":"us-sc/s.c.-code-ann.-41-31-390"},"notice":"GroundRules: Original legal text. Not legal advice."}