South Carolina Code 41-31-380. Lien for contributions, interest, penalties, and costs
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Terms Used In South Carolina Code 41-31-380
- Lien: A claim against real or personal property in satisfaction of a debt.
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
The contributions, interest, penalties, departmental administrative contingency assessments, and costs prescribed in this chapter are considered taxes owing the State by the persons against whom they are charged, and are a lien upon the real property or chattels of the person by whom the contributions are due, only after the warrant described in § 41-31-390 is indexed as prescribed in § 41-31-400.