2013 South Carolina Code of Laws
Title 12 - Taxation
CHAPTER 57 - UNIFORM FEDERAL TAX LIEN REGISTRATION ACT
SECTION 12-57-40. Federal tax lien index; filing notice of lien.
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."
HISTORY: 1962 Code Section 65-2723; 1952 Code Section 65-2723; 1942 Code Section 2576; 1932 Code Section 2576; 1923 (35) 1207.
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