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2017 South Carolina Code of Laws
Title 12 - Taxation
CHAPTER 53 - TAX COLLECTION BY DEPARTMENT OF REVENUE
Section 12-53-45. Electronic filing of documents relating to enforced collection of taxes.
Universal Citation: SC Code § 12-53-45 (2017)
When filing documents relating to the enforced collection of taxes due this State with county clerks of court and registers of deeds, the department shall file those documents electronically if the clerk of court or register of deeds accepts electronic filings.
HISTORY: 2012 Act No. 135, Section 1, eff July 1, 2012.
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