South Carolina Code of Laws — Title 12 (Taxation)
S.C. Code Ann. § 12-57-50
Entering certificates of discharge in Federal tax lien index
Official textscstatehouse.gov
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.
Source: view the official text
In this chapter (8 sections)
- 12-57-10 · Short title
- 12-57-20 · Declaration of purpose
- 12-57-30 · Place of filing liens and discharges thereof
- 12-57-40 · Federal tax lien index; filing notice of lien
- 12-57-50 · Entering certificates of discharge in Federal tax lien index
- 12-57-55 · Filing notices of liens arising from the Comprehensive…
- 12-57-60 · Supplying files and indexes
- 12-57-70 · Construction