Section 12-55-30 - Definitions(A) As used in this chapter: (1) "Overdue tax debt" means any part of a tax debt that remains unpaid one hundred twenty days or more after the taxpayer receives notice as defined in Section 12-55-30(A)(2).(2) "Notice" means a notice of assessment issued by the department to the taxpayer pursuant to the South Carolina Revenue Procedures Act.(3) "Tax debt" means the total amount of tax, fees, penalties, interest, and costs for which notice has been issued by the department to the taxpayer.(B) Except when the context clearly indicates a different meaning, the definitions in Section 12-60-30 also apply to this chapter.2005 Act No. 145, Section 4.A, eff 6/7/2005.