An amount withheld under this chapter must be held in trust for the State and is a lien against all property, both real and personal, tangible and intangible, of the withholding agent. The lien becomes effective after it has been properly recorded in the county where the withholding agent's business is located.
S.C. Code Ann. § 12-8-2030
Amount withheld held in trust for State; lien on property of agent for amount withheld; recording of lien
1995 Act No. 76, SECTION 2.
Official source: South Carolina Legislature. Reproduced from public-domain South Carolina statutes; confirm against the official source for the current text. Not legal advice.