Lien for contributions, interest, penalties, and costs.

S.C. Code Ann. § 41-31-380
in effect
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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 Section 41-31-390 is indexed as prescribed in Section 41-31-400. Effect of Amendment The 1986 amendment added "employment security administrative contingency assessments," and made grammatical changes. The 2010 amendment substituted "departmental" for "employment security".
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://www.scstatehouse.gov/code/t41c031.phpFetched: 10/17/2026

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