GroundRules
← Search the law
South Carolina · Through 2025 Session of the General Assembly

S.C. Code Ann. § 12-57-40: Federal tax lien index; filing notice of lien.

Read at publisher ↗
Where this section sits in the code
  1. Title 12 - TAXATION
  2. CHAPTER 57 Uniform Federal Tax Lien Registration Act

When a notice of such lien is filed, the county register of deeds or clerk of court, as the case may be, shall forthwith enter it in an alphabetical Federal tax lien index, showing on one line the name and residence of the taxpayer named in such notice, the collector's serial number of such notice, the date and hour of filing and the amount of tax with interest, penalties and costs. He shall file and keep all original notices so filed in numerical order in a file or files designated "Federal Tax Lien Notices."

Collected 2026-09-02T06:37:14Z. Source file · JSON

Browse this collection