South Carolina § 12-23-420 - Clerks and magistrates shall issue executions for failure to pay tax.
Full text of South Carolina South Carolina Code of Laws § 12-23-420 — Clerks and magistrates shall issue executions for failure to pay tax., with citation guidance and answers to common questions.
§ 12-23-420. Clerks and magistrates shall issue executions for failure to pay tax.
If any person who is required to pay the tax provided in Section 12-23-410 shall neglect to do so before such representation or exhibition, the clerk of the court or any magistrate for the county in which such neglect shall occur shall issue an execution for double the amount of tax so imposed, which may be directed to any sheriff or constable of this State and against the body and goods of the person so being liable and which may be levied in any county in the State. Every magistrate who shall so issue execution shall cause the amount of it to be paid to the clerk of the court for his county and the clerk of court shall pay into the county treasury all such taxes as may come into his hands. Nothing in this section shall apply to such a tax in any incorporated city or town.
HISTORY: 1962 Code SECTION 65-962; 1952 Code SECTION 65-962; 1942 Code SECTION 6323; 1932 Code SECTION 6323; Civ. C. '22 SECTION 5171; Civ. C. '12 SECTION 3427; Civ. C. '02 SECTION 2316; G. S. 1755; R. S. 1867; 1843 (11) 246.
Source: official South Carolina text · Last verified 2026-08-27
Frequently Asked Questions About South Carolina § 12-23-420
What does South Carolina Code of Laws § 12-23-420 cover?
Section 12-23-420 ("Clerks and magistrates shall issue executions for failure to pay tax.") 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 § 12-23-420?
A common citation format is "South Carolina Code of Laws § 12-23-420" (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 § 12-23-420 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.