South Carolina Code of Laws — Title 12 (Taxation)
S.C. Code Ann. § 12-58-165
Expungement of a recorded lien
Official textscstatehouse.gov
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.
Source: view the official text
In this chapter (19 sections)
- 12-58-10 · Short title
- 12-58-20 · Administration of chapter
- 12-58-30 · Taxpayers' Rights Advocate established; duties
- 12-58-40 · Taxpayer education and information program
- 12-58-50 · Implementation of taxpayer education and information program…
- 12-58-60 · Explanatory statements of procedures, remedies, rights and…
- 12-58-70 · Deficiency and tax due notices; contents
- 12-58-80 · Evaluation of department employee's performance
- 12-58-90 · Hearings; recording; taxpayer to be informed of rights
- 12-58-100 · Failure to make timely return or payment due to reasonable…
- 12-58-110 · Investigation or surveillance limited to department's…
- 12-58-120 · Release of levy issued or on any property
- 12-58-130 · Claim for reimbursement of bank charges due to erroneous…
- 12-58-150 · Appeal procedure for modifying or releasing liens
- 12-58-160 · Release of lien filed in error; notification of appropriate…
- 12-58-165 · Expungement of a recorded lien
- 12-58-180 · Applicability of provisions to taxes administered by…
- 12-58-185 · Extensions of payment periods; grounds; restrictions
- 12-58-190 · Delay or denial of refund because of audit for different…