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South Carolina Code of Laws — Title 12 (Taxation)

S.C. Code Ann. § 12-33-630

Unpaid tax constitutes a debt owed to State; lien; levy and collection

Official textscstatehouse.gov

After the expiration of the ten-day notice provided for by Section 12-33-620, if the tax remains unpaid, the amount of such tax shall be deemed a debt to the State by the person liable therefor and shall be a lien upon all property of such person in this State. The Department of Revenue shall issue a warrant under its hand and official seal, directing any duly authorized agent of the department to proceed to the levy and collection of the tax and costs in the same manner and with like effect as provided for by Sections 12-53-10 to 12-53-60.

Last amended: 1962 Code SECTION 65-1304; 1955 (49) 239; 1993 Act No. 181, SECTION 195. South Carolina Legislative Services Agency * 223 Blatt Building * 1105 Pendleton Street * Columbia, SC 29201 Disclaimer * Policies * Photo Credits * Contact Us Legislative Services Agency h t t p : / / w w w . s c s t a t e h o u s e . g o v

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In this chapter (29 sections)
  1. 12-33-10 · Definitions
  2. 12-33-20 · Taxes shall be in lieu of certain other taxes and licenses
  3. 12-33-30 · Collection and distribution of taxes
  4. 12-33-40 · Municipalities entitled to share in tax
  5. 12-33-50 · Disposition of bond forfeitures
  6. 12-33-60 · Exemption from tax of certain property from outside…
  7. 12-33-70 · Rules and regulations of Department of Revenue
  8. 12-33-210 · Taxes on licenses granted under Alcoholic Beverage Control…
  9. 12-33-230 · License tax on sales; rate
  10. 12-33-240 · Additional sales tax; rate
  11. 12-33-245 · Excise tax on sales for on-premises consumption; "gross…
  12. 12-33-250 · Collection and payment of license tax and additional sales…
  13. 12-33-260 · Payment and collection; taxes shall be debt owed to State…
  14. 12-33-410 · Imposition of tax; rate
  15. 12-33-420 · Additional tax; rate; payment and collection; penalties;…
  16. 12-33-425 · Nine percent surtax on alcoholic liquor
  17. 12-33-430 · "Standard case of alcoholic liquors" defined
  18. 12-33-440 · Tax not computed in markup or passed on to consumer
  19. 12-33-450 · Monthly reports
  20. 12-33-460 · Additional tax upon each case sold
  21. 12-33-470 · Additional tax shall be paid by retailer; tax shall not be…
  22. 12-33-475 · Military tax exemption
  23. 12-33-480 · Returns and payment of taxes levied in Sections 12-33-410…
  24. 12-33-485 · Discount for timely payment of tax
  25. 12-33-490 · Collection and use of additional taxes
  26. 12-33-500 · Article shall be supplementary
  27. 12-33-610 · Person possessing mixture for production of alcohol liable…
  28. 12-33-620 · Duty of officer discovering mixture; notice of tax due;…
  29. 12-33-630 · Unpaid tax constitutes a debt owed to State; lien; levy and…
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