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Publication

SC REVENUE RULING #15-6

South Carolina Department of Revenue
Abstract
A tax lien filed by the Department of Revenue expires ten years after it is filed with a clerk of court or register of deeds. Upon expiration, the tax lien is no longer enforceable in any manner and ceases to be an encumbrance upon any property of the affected taxpayer.
Issue Date
2015-06-25
Keywords
South Carolina Department of Revenue--Periodicals, Tax liens--South Carolina
Type
Text
Rights
Copyright status undetermined. For more information contact, South Carolina State Library, 1500 Senate Street, Columbia, South Carolina 29201.
Digitization Specifications
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