LegalFix
Sign In

Section 12-54-130. Service upon taxpayer's employer of notice to withhold compensation; withholding by employer.

SC Code § 12-54-130 (2019) (N/A)
Copy with citation
Copy as parenthetical citation

If any person liable to pay any tax neglects or refuses to pay the same within ten days after notice and demand, the department, or its authorized representatives, may serve the person's employer with a notice to withhold, setting forth thereon the amount to be withheld and the applicable tax period. The employer shall upon service of the notice withhold twenty-five percent of the compensation due or payable to the person for each pay period until the full amount is withheld, after which the same must be remitted to the department. Should the employment of the person terminate, the employer shall withhold the full amount of compensation due the employee, not exceeding, the amount in the notice. The employer shall at that time remit the amount so withheld and give further notice to the department of the termination of the person's employment.

HISTORY: 1985 Act No. 201, Part II, Section 32A.

Previous Section
Section 12-54-127. Transfer of personal or real property; liability for tax; lien; inapplicability of provisions to certain transfers.
Next Section
Section 12-54-135. Notice of failure to withhold or remit sum due; liability of person failing to withhold or remit; issuance of warrant for collection of sum due; no right of action by person against employer for compliance with section.