South Carolina § 41-31-380 - Lien for contributions, interest, penalties, and costs.
Full text of South Carolina South Carolina Code of Laws § 41-31-380 — Lien for contributions, interest, penalties, and costs., with citation guidance and answers to common questions.
§ 41-31-380. Lien for contributions, interest, penalties, and costs.
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.
HISTORY: 1962 Code SECTION 68-207; 1952 Code SECTION 68-207; 1942 Code SECTION 7035-94; 1936 (39) 1716; 1939 (41) 487; 1941 (42) 369; 1942 (42) 1648; 1963 (53) 228; 1966 (54) 2640; 1986 Act No. 362, SECTION 9, eff April 3, 1986; 2010 Act No. 234, SECTION 1, eff January 1, 2011.
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: official South Carolina text · Last verified 2026-08-27
Frequently Asked Questions About South Carolina § 41-31-380
What does South Carolina Code of Laws § 41-31-380 cover?
Section 41-31-380 ("Lien for contributions, interest, penalties, and costs.") 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 § 41-31-380?
A common citation format is "South Carolina Code of Laws § 41-31-380" (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 § 41-31-380 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.