South Carolina § 41-31-380 Lien for contributions, interest, penalties, and costs.

South Carolina Statutes

§ 41-31-380 — Lien for contributions, interest, penalties, and costs.

South Carolina § 41-31-380

Title 41LABOR AND EMPLOYMENT

Ch. 31CONTRIBUTIONS AND PAYMENTS TO THE UNEMPLOYMENT TRUST FUND

This text of South Carolina § 41-31-380 (Lien for contributions, interest, penalties, and costs.) is published on Counsel Stack Legal Research, covering South Carolina primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

S.C. Code Ann. § 41-31-380 (2026).

Text

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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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.

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".