South Carolina § 11-5-60 - County treasurer to be charged interest for refusal or neglecting to pay taxes.
Full text of South Carolina South Carolina Code of Laws § 11-5-60 — County treasurer to be charged interest for refusal or neglecting to pay taxes., with citation guidance and answers to common questions.
§ 11-5-60. County treasurer to be charged interest for refusal or neglecting to pay taxes.
If any treasurer shall refuse or neglect to pay the taxes received by him within the time required by law, the State Treasurer shall, in addition to the coercive power which he now possesses, charge the county treasurer with interest, at the rate of five per cent per month, from the time he ought to have paid the taxes to the time of payment.
HISTORY: 1962 Code SECTION 1-846; 1952 Code SECTION 1-846; 1942 Code SECTION 3169; 1932 Code SECTION 3169; Civ. C. '22 SECTION 864; Civ. C. '12 SECTION 782; Civ. C. '02 SECTION 708; G. S. 565; R. S. 624; 1843 (11) 247.
Source: official South Carolina text · Last verified 2026-08-27
Frequently Asked Questions About South Carolina § 11-5-60
What does South Carolina Code of Laws § 11-5-60 cover?
Section 11-5-60 ("County treasurer to be charged interest for refusal or neglecting to pay taxes.") is part of the South Carolina Code of Laws, the codified statutory law of South Carolina. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite South Carolina § 11-5-60?
A common citation format is "South Carolina Code of Laws § 11-5-60" (South Carolina). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of South Carolina law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the South Carolina official source linked on this page or consult a licensed South Carolina attorney.
How does South Carolina § 11-5-60 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in South Carolina can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in South Carolina.