South Carolina § 12-33-630 Unpaid tax constitutes a debt owed to State; lien; levy and collection.

South Carolina Statutes

§ 12-33-630 — Unpaid tax constitutes a debt owed to State; lien; levy and collection.

South Carolina § 12-33-630

Title 12TAXATION

Ch. 33ALCOHOLIC BEVERAGES TAXES

This text of South Carolina § 12-33-630 (Unpaid tax constitutes a debt owed to State; lien; levy and collection.) 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. § 12-33-630 (2026).

Text

After the expiration of the ten-day notice provided for by Section 12-33-620, if the tax remains unpaid, the amount of such tax shall be deemed a debt to the State by the person liable therefor and shall be a lien upon all property of such person in this State. The Department of Revenue shall issue a warrant under its hand and official seal, directing any duly authorized agent of the department to proceed to the levy and collection of the tax and costs in the same manner and with like effect as provided for by Sections 12-53-10 to 12-53-60.

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After the expiration of the ten-day notice provided for by Section 12-33-620, if the tax remains unpaid, the amount of such tax shall be deemed a debt to the State by the person liable therefor and shall be a lien upon all property of such person in this State. The Department of Revenue shall issue a warrant under its hand and official seal, directing any duly authorized agent of the department to proceed to the levy and collection of the tax and costs in the same manner and with like effect as provided for by Sections 12-53-10 to 12-53-60.