South Carolina Code of Laws — Title 12 (Taxation)
S.C. Code Ann. § 12-21-3000
Lien of judgment
Official textscstatehouse.gov
Any judgment rendered in favor of the department in any civil action or suit shall be a first preferred lien for taxes upon all property of the taxpayer and in the event of nonpayment shall be filed in the office of the clerk of court in the county in which it was rendered and execution may be issued by the department as provided by law. But the lien provided for in this section shall not have priority over any bona fide lien recorded before the judgment is rendered on any property belonging to the taxpayer other than that directly pertaining to and used in the conduct of the business in which such penalty was incurred.
Source: view the official text
In this chapter (40 sections)
- 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…
- 12-21-2970 · Disposition of proceeds of sale of confiscated goods
- 12-21-2975 · Donation of certain confiscated goods to Department of…
- 12-21-2980 · Possession of unstamped cigarettes as prima facie evidence…
- 12-21-2990 · Right to demand court trial in certain cases; department…
- 12-21-3000 · Lien of judgment
- 12-21-3010 · Taxes and penalties deemed a debt; lien; priorities
- 12-21-3070 · Penalties for improper use, alteration or reuse of stamps,…
- 12-21-3080 · Penalty for interference with enforcement or refusal to…
- 12-21-3910 · Short title
- 12-21-3920 · Definitions
- 12-21-3925 · Bingo volunteers
- 12-21-3930 · Conditions under which bingo not considered lottery
- 12-21-3935 · Video poker play prohibited
- 12-21-3940 · License to conduct bingo
- 12-21-3950 · Promoter's license
- 12-21-3955 · Designation of member as promoter
- 12-21-3960 · Liability for taxes, interest, penalties and fines
- 12-21-3970 · Promoter's license required for each licensee
- 12-21-3980 · Transfer or other disposition of license
- 12-21-3990 · Manner of playing bingo
- 12-21-4000 · Procedures applicable to conduct of bingo
- 12-21-4005 · Operation of bingo games; scope
- 12-21-4007 · Site system and electronic dabber specifications
- 12-21-4009 · Limitations on use of electronic or mechanical devices