South Carolina Statutes
§ 56-11-490 — Lien on vehicle for excise tax, penalty, and interest; legal costs.
The excise tax and penalties and interest imposed under this chapter constitutes a first preferred lien upon any motor vehicle in which fuel taxable under this chapter is used, the lien attaching at the time the vehicle is operating in this State through the use of the fuel. The lien must not be removed until the excise tax, penalties and interest, and legal costs are paid or the property subject to the lien is sold in payment thereof, and the lien is paramount to all private liens or encumbrances of whatever character and to the rights of any conditional vendor or any other holder of the legal title in or to any such motor vehicle.
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South Carolina § 56-11-490 (Lien on vehicle for excise tax, penalty, and interest; legal costs.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
HISTORY: 1996 Act No. 459, SECTION 224.
Nearby Sections
15
§ 56-11-10
Definitions.§ 56-11-20
Enforcement of motor carrier road tax provisions; International Fuel Tax Agreement (IFTA).§ 56-11-270
Requirement of registration in vehicle operated in state; display of identification number.§ 56-11-280
Suspension or revocation of registration card or vehicle identification identification number.§ 56-11-290
Penalties.§ 56-11-415
Exemption for certain motor carriers.