South Carolina § 12-8-2030 - Amount withheld held in trust for State; lien on property of agent for amount withheld; recording of lien.
Full text of South Carolina South Carolina Code of Laws § 12-8-2030 — Amount withheld held in trust for State; lien on property of agent for amount withheld; recording of lien., with citation guidance and answers to common questions.
§ 12-8-2030. Amount withheld held in trust for State; lien on property of agent for amount withheld; recording of lien.
An amount withheld under this chapter must be held in trust for the State and is a lien against all property, both real and personal, tangible and intangible, of the withholding agent. The lien becomes effective after it has been properly recorded in the county where the withholding agent's business is located.
HISTORY: 1995 Act No. 76, SECTION 2.
Source: official South Carolina text · Last verified 2026-08-27
Frequently Asked Questions About South Carolina § 12-8-2030
What does South Carolina Code of Laws § 12-8-2030 cover?
Section 12-8-2030 ("Amount withheld held in trust for State; lien on property of agent for amount withheld; recording of lien.") 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 § 12-8-2030?
A common citation format is "South Carolina Code of Laws § 12-8-2030" (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 § 12-8-2030 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.