South Carolina Statutes
§ 12-33-260 — Payment and collection; taxes shall be debt owed to State and lien.
South Carolina § 12-33-260
This text of South Carolina § 12-33-260 (Payment and collection; taxes shall be debt owed to State and lien.) 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. § 12-33-260 (2026).
Text
The license taxes provided in this article shall be paid to and collected by the department. All license taxes provided in this article shall be held a debt due and payable to the State by the taxpayers against whom the same shall be levied, assessed and charged and all such license taxes shall be a first lien in all cases whatsoever upon all property of the taxpayer charged therewith.
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Legislative History
HISTORY: 1962 Code SECTION 65-1271; 1952 Code SECTION 65-1271; 1945 (44) 337. ARTICLE 5 Additional Tax on Wholesale Sales
Nearby Sections
15
§ 12-33-10
Definitions.§ 12-33-230
License tax on sales; rate.§ 12-33-240
Additional sales tax; rate.§ 12-33-30
Collection and distribution of taxes.§ 12-33-40
Municipalities entitled to share in tax.§ 12-33-410
Imposition of tax; rate.§ 12-33-425
Nine percent surtax on alcoholic liquor.Cite This Page — Counsel Stack
Bluebook (online)
South Carolina § 12-33-260, Counsel Stack Legal Research, https://law.counselstack.com/statute/sc/33/12-33-260.