South Carolina Statutes
§ 41-31-380 — Lien for contributions, interest, penalties, and costs.
South Carolina·Title 41 LABOR AND EMPLOYMENT·Ch. 31 CONTRIBUTIONS AND PAYMENTS TO THE UNEMPLOYMENT TRUST FUND
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.
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Legislative History
HISTORY: 1962 Code SECTION 68-207; 1952 Code SECTION 68-207; 1942 Code SECTION 7035-94; 1936 (39) 1716; 1939 (41) 487; 1941 (42) 369; 1942 (42) 1648; 1963 (53) 228; 1966 (54) 2640; 1986 Act No. 362, SECTION 9, eff April 3, 1986; 2010 Act No. 234, SECTION 1, eff January 1, 2011. Effect of Amendment The 1986 amendment added "employment security administrative contingency assessments," and made grammatical changes. The 2010 amendment substituted "departmental" for "employment security".
Nearby Sections
15
§ 41-31-10
General rate of contribution.§ 41-31-140
Transfer of experience rating account.§ 41-31-150
Treatment of fractions of a cent.§ 41-31-160
Contribution and wage reports.§ 41-31-20
Employers' accounts.§ 41-31-30
Classification of employers.§ 41-31-330
Imposition of penalty.