South Carolina · Through 2025 Session of the General Assembly

S.C. Code Ann. § 12-53-45: Electronic filing of documents relating to enforced collection of taxes.

Where this section sits in the code

Title 12 - TAXATION
CHAPTER 53 Tax Collection by Department of Revenue

When filing documents relating to the enforced collection of taxes due this State with county clerks of court and registers of deeds, the department shall file those documents electronically if the clerk of court or register of deeds accepts electronic filings.

Collected 2026-09-02T06:36:54Z. Source file · JSON

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