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

S.C. Code Ann. § 12-57-50: Entering certificates of discharge in Federal tax lien index.

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 certificate of discharge of any tax lien issued by the collector of internal revenue or other proper officer is filed in the office of the county register of deeds or clerk of court, as the case may be, where the original notice of lien is filed, such county register of deeds or clerk of court shall enter such certificate with the date of filing in such Federal tax lien index on the line where the notice of the lien so discharged is entered and shall permanently attach the original certificate of discharge to the original notice of lien.

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

Browse this collection