Statutes, codes, and regulations
Code of Laws of South Carolina 1976
Title 12 - TAXATION
Chapter 54 - UNIFORM METHOD OF COLLECTION AND ENFORCEMENT OF TAXES LEVIED AND ASSESSED BY SOUTH CAROLINA DEPARTMENT OF REVENUE
Section 12-54-15 - Tax and all increases, interest, and penalties on tax are personal debt from person liable to pay

S.C. Code § 12-54-15

Download
PDF
Current through 2024 Act No. 209.
Section 12-54-15 - Tax and all increases, interest, and penalties on tax are personal debt from person liable to pay

Every tax imposed by this title and all increases, interest, and penalties on the tax is from the time it is due and payable, a personal debt from the person liable to pay it to the State.

S.C. Code § 12-54-15

1995 Act No. 76, Section 4.