The taxes and all penalties provided for in this article shall be held as a debt payable to the State by the person against whom they shall be charged and all such taxes, penalties and assessments shall be a first lien in all cases whatsoever upon all property of the person charged therewith.
HISTORY: 1962 Code Section 65-909; 1952 Code Section 65-909; 1942 Code Section 2560; 1932 Code Section 2560; 1931 (37) 359.
Structure South Carolina Code of Laws
Chapter 23 - License Taxes On Other Businesses
Section 12-23-10. Imposition of tax; rate.
Section 12-23-20. Exemptions from tax.
Section 12-23-30. Authority to suspend tax on power sold to Atomic Energy department.
Section 12-23-40. department shall administer, enforce, and collect tax; rules and regulations.
Section 12-23-60. Monthly returns and remittance of tax required.
Section 12-23-90. Taxes and penalties deemed a debt; lien thereof.
Section 12-23-120. Use of tax.
Section 12-23-130. Exemption of South Carolina Public Service Authority from taxation.
Section 12-23-210. Municipal privilege or license tax on railroads; maximum allowable amounts.
Section 12-23-220. Local licenses for carriers shall be good for interurban carriage.
Section 12-23-310. Imposition of tax; rate.
Section 12-23-420. Clerks and magistrates shall issue executions for failure to pay tax.
Section 12-23-430. Municipalities may collect tax.
Section 12-23-460. County license not required in certain instances.
Section 12-23-470. Municipal authorities of incorporated city or town may require license.
Section 12-23-810. Tax on licensed hospitals.
Section 12-23-815. Information to form basis for assessments.
Section 12-23-820. Department of Revenue to administer article; collection of tax.