South Carolina Code 12-21-2740. License tax or penalties as constituting lien
Current as of: 2023 | Check for updates
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Terms Used In South Carolina Code 12-21-2740
- Lien: A claim against real or personal property in satisfaction of a debt.
- person: includes any individual, trust, estate, partnership, receiver, association, company, limited liability company, corporation, or other entity or group; and
(2) "individual" means a human being. See South Carolina Code 12-2-20
Any license tax or penalties herein provided are a first preferred lien upon any and all of the property of the person charged therewith and the department may issue its execution therefor as is provided in § 12-21-3020.