2013 South Carolina Code of Laws
Title 12 - Taxation
CHAPTER 57 - UNIFORM FEDERAL TAX LIEN REGISTRATION ACT
SECTION 12-57-50. Entering certificates of discharge in Federal tax lien index.
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.
HISTORY: 1962 Code Section 65-2724; 1952 Code Section 65-2724; 1942 Code Section 2576; 1932 Code Section 2576; 1928 (35) 1207.
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