South Carolina Code of Laws — Title 12 (Taxation)
S.C. Code Ann. § 12-21-2740
License tax or penalties as constituting lien
Official textscstatehouse.gov
Any license tax or penalties herein provided are a first preferred lien upon any and all of the property of the person charged therewith and the department may issue its execution therefor as is provided in Section 12-21-3020.
Source: view the official text
In this chapter (40 sections)
- 12-21-2540 · Penalties for use of altered or counterfeit tickets or…
- 12-21-2550 · Tax payable monthly; failure to make correct return or…
- 12-21-2575 · Methods of accounting for admissions other than tickets
- 12-21-2703 · Repealed by 1999 Act No. 125, SECTION 8, eff July 1, 2000
- 12-21-2710 · Types of machines and devices prohibited by law; penalties
- 12-21-2712 · Seizure and destruction of unlawful machines, devices, etc
- 12-21-2714 · Use of slug or any false, counterfeited, mutilated, etc.…
- 12-21-2716 · Manufacture, sale, or other disposition of slug, device,…
- 12-21-2718 · Records
- 12-21-2720 · License for coin-operated devices or machines; license…
- 12-21-2721 · Confiscation of coin-operated machines
- 12-21-2722 · Temporary licenses; county or state fair; fees; duration
- 12-21-2724 · Operation may be presumed lawful by department
- 12-21-2726 · Display of license
- 12-21-2728 · Requirement of, and cost of, operator's license for…
- 12-21-2730 · License for billiard or pocket billiard table, foosball…
- 12-21-2732 · Attachment of license to a permanent, nontransferable part…
- 12-21-2734 · Annual licenses required; expiration; prorating fee;…
- 12-21-2736 · Unlawful operation of gambling machine or device not made…
- 12-21-2738 · Penalties for failure to comply
- 12-21-2740 · License tax or penalties as constituting lien
- 12-21-2742 · Confiscation of unlicensed machine, device, etc
- 12-21-2744 · Repossession of seized property; bond; court action to set…
- 12-21-2746 · Levy of additional local license tax
- 12-21-2748 · Attachment of information identifying owner or operator of…
- 12-21-2750 · Records relating to machines
- 12-21-2810 · Enforcement rules and regulations
- 12-21-2820 · Regulations as to breaking packages, forms and kinds of…
- 12-21-2830 · Record required of gross receipts; record subject to…
- 12-21-2860 · Department authorized to conduct inspections
- 12-21-2870 · Cigarette stamps
- 12-21-2880 · Commodities bearing illegible or unsatisfactory business…
- 12-21-2890 · Confiscation and sale of vehicles transporting unstamped…
- 12-21-2900 · Proceedings against seized property deemed in rem
- 12-21-2910 · List and appraisal of certain confiscated goods
- 12-21-2920 · Notice of seizure
- 12-21-2930 · Claim of goods; delivery upon bond
- 12-21-2940 · Forfeiture and sale when no claim is interposed or bond…
- 12-21-2950 · Sales of goods worth less than one hundred dollars
- 12-21-2960 · Department may compromise confiscations or return goods…