The excise tax and penalties and interest imposed under this chapter constitutes a first preferred lien upon any motor vehicle in which fuel taxable under this chapter is used, the lien attaching at the time the vehicle is operating in this State through the use of the fuel. The lien must not be removed until the excise tax, penalties and interest, and legal costs are paid or the property subject to the lien is sold in payment thereof, and the lien is paramount to all private liens or encumbrances of whatever character and to the rights of any conditional vendor or any other holder of the legal title in or to any such motor vehicle.
HISTORY: 1996 Act No. 459, Section 224.
Structure South Carolina Code of Laws
Chapter 11 - Road Tax On Motor Carriers
Section 56-11-10. Definitions.
Section 56-11-40. Examination of motor carrier books and records.
Section 56-11-50. Effect of operation of motor carrier in violation of chapter.
Section 56-11-60. Penalties and interest under International Fuel Tax Agreement (IFTA).
Section 56-11-210. Requirement of registration card and vehicle identification marker.
Section 56-11-230. Registration card and vehicle identification application forms.
Section 56-11-240. Form and content of registration card and vehicle identification marker.
Section 56-11-250. Biennial application for registration card and vehicle identification marker.
Section 56-11-260. Term of issuance of registration card and vehicle identification marker.
Section 56-11-415. Exemption for certain motor carriers.
Section 56-11-440. Payment of tax.
Section 56-11-450. Tax credit; refunds.
Section 56-11-490. Lien on vehicle for excise tax, penalty, and interest; legal costs.
Section 56-11-500. Use of revenue funds from tax, penalties, and interest; State Highway Fund.