License tax or penalties as constituting lien.

  1. Law
  2. South Carolina Code of Laws
  3. Taxation
  4. Stamp And Business License Tax
  5. License tax or penalties as constituting lien.

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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 Section 12-21-3020.

HISTORY: 1986 Act No. 308, Section 46.


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