South Carolina § 12-54-180 Manner of collection of penalties and interest.

South Carolina Statutes

§ 12-54-180 — Manner of collection of penalties and interest.

South Carolina § 12-54-180

Title 12TAXATION

Ch. 54UNIFORM METHOD OF COLLECTION AND ENFORCEMENT OF TAXES LEVIED AND ASSESSED BY SOUTH CAROLINA DEPARTMENT OF REVENUE

This text of South Carolina § 12-54-180 (Manner of collection of penalties and interest.) 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. § 12-54-180 (2026).

Text

Penalties and interest imposed by this chapter must be collected by the department in the manner as all other taxes are collected.

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Legislative History

HISTORY: 1985 Act No. 201, Part II, SECTION 32A.

Nearby Sections

15

§ 12-54-10

Definitions.

§ 12-54-100

Authority of department to conduct examination or investigation.

§ 12-54-110

Power of department to summon taxpayer or other person; remedy for failure to comply with summons.

§ 12-54-120

Tax lien; property subject to seizure, levy, and sale; effective period; effect on other liens and remedies.

§ 12-54-122

Notice of lien required; exemptions from validity of lien; priority of other liens or security interests; filing of notice; due diligence as factor determining notice or knowledge; subrogation of rights.

§ 12-54-123

Surrender of property upon which levy has been made; liability to taxpayer.

§ 12-54-124

Transfer of business assets; tax liens; suspension of business license; certificate of compliance.

§ 12-54-125

Withdrawal of warrants of distraint.

§ 12-54-126

Return of licenses.

§ 12-54-127

Transfer of personal or real property; liability for tax; lien; inapplicability of provisions to certain transfers.

§ 12-54-130

Service upon taxpayer's employer of notice to withhold compensation; withholding by employer.

§ 12-54-135

Notice of failure to withhold or remit sum due; liability of person failing to withhold or remit; issuance of warrant for collection of sum due; no right of action by person against employer for compliance with section.

§ 12-54-138

Recovery of duplicate refund.

§ 12-54-15

Tax and all increases, interest, and penalties on tax are personal debt from person liable to pay.

§ 12-54-155

Substantial underpayment of tax or substantial valuation misstatement.

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Bluebook (online)

South Carolina § 12-54-180, Counsel Stack Legal Research, https://law.counselstack.com/statute/sc/54/12-54-180.