South Carolina Code of Laws — Title 12 (Taxation)

S.C. Code Ann. § 12-57-20 — Declaration of purpose

This chapter is passed for the purpose of authorizing the filing of notices of lien in accordance with the provisions of Subchapter C, Chapter 64 of Subtitle F of the Internal Revenue Code of 1986, including its predecessors and as it may be amended.

Last amended: 1962 Code SECTION 65-2726; 1952 Code SECTION 65-2726; 1942 Code SECTION 2576; 1932 Code SECTION 2576; 1928 (35) 1207; 1988 Act No. 321, SECTION 1.

Source: official text