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.
S.C. Code Ann. § 12-33-260
Payment and collection; taxes shall be debt owed to State and lien
1962 Code SECTION 65-1271; 1952 Code SECTION 65-1271; 1945 (44) 337.
Official source: South Carolina Legislature. Reproduced from public-domain South Carolina statutes; confirm against the official source for the current text. Not legal advice.