Tax and all increases, interest, and penalties on tax are personal debt from person liable to pay.

S.C. Code Ann. § 12-54-15
in effect
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Every tax imposed by this title and all increases, interest, and penalties on the tax is from the time it is due and payable, a personal debt from the person liable to pay it to the State.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://www.scstatehouse.gov/code/t12c054.phpFetched: 10/17/2026

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