2013 South Carolina Code of Laws
Title 12 - Taxation
CHAPTER 58 - SOUTH CAROLINA TAXPAYERS' BILL OF RIGHTS
SECTION 12-58-165. Expungement of a recorded lien.
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.
HISTORY: 2013 Act No. 90, Section 2, eff June 13, 2013.
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