The State may bring suit in court for back fees, taxes, penalties, and interest imposed by this title at any time within ten years from the date on which they should have been paid. On collection of the fees and taxes, they must be distributed as provided by the statutes under which they were levied.
HISTORY: Former 1976 Code Section 38-7-110 [1960 (51) 1554; 1962 Code Section 37-175.6; 1982 Act No. 403, Section 10] recodified as Section 38-63-640 by 1987 Act No. 155, Section 1; Former 1976 Code Section 38-1-100 [1979 Act No. 63] recodified as Section 38-7-110 by 1987 Act No. 155, Section 1; 1993 Act No. 181, Section 534.
Structure South Carolina Code of Laws
Section 38-7-10. License fees for insurers.
Section 38-7-20. Insurance premium taxes; allocation.
Section 38-7-40. Additional premium tax on fire insurers.
Section 38-7-50. Tax on workers' compensation insurers.
Section 38-7-60. Returns of premiums required; quarterly payment of taxes.
Section 38-7-70. Annual reports of premiums of fire insurers; allocation.
Section 38-7-90. Retaliatory taxes, penalties, interest, and fees.
Section 38-7-120. Late payment of insurance fees and taxes; penalties; return of excess payment.
Section 38-7-130. Payment of fees, taxes, penalties, or interest under protest; action for recovery.
Section 38-7-140. Penalty for failure to pay money due or to supply information required.
Section 38-7-150. Waiver or reduction of penalties or interest.
Section 38-7-160. Municipal license fees and taxes.
Section 38-7-170. Disposition of fees, taxes, penalties, and interest.