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South Carolina · Through 2025 Session of the General Assembly

S.C. Code Ann. § 12-58-165: Expungement of a recorded lien.

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Where this section sits in the code
  1. Title 12 - TAXATION
  2. CHAPTER 58 South Carolina Taxpayers' Bill of Rights

The department may take necessary action to expunge the recording of any lien imposed pursuant to Section 12-54-120, or any other provision authorizing the department to collect monies due, once the lien is fully paid and satisfied. If, upon investigation, the department determines that no taxes were due, the provisions of this section apply and the recorded lien shall be expunged as if it were fully paid and satisfied.

Collected 2026-09-02T06:37:19Z. Source file · JSON

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