Lien date; boundary clarification.

S.C. Code Ann. § 12-37-155
in effect
Sign in to generate a plain English summaryAsk Belisarius Agent
For 2017 only, the lien date for nonbusiness personal property, other than motor vehicles, is January 1, 2017, for individuals whose state of residency changes from North Carolina to South Carolina solely as a result of the boundary clarification, as contained in the amendments to Section 1-1-10, effective January 1, 2017. For all subsequent years, the lien date shall return to December thirty-first of the preceding tax year.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://www.scstatehouse.gov/code/t12c037.phpFetched: 10/17/2026

Starting a business in South Carolina? South Carolina LLC guide: costs and requirements