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Publication

SC REVENUE RULING #15-6

South Carolina Department of Revenue
Issue Date
2015-06-25
Type
Text
Keywords
South Carolina Department of Revenue--Periodicals, Tax liens--South Carolina
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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.
Rights
Copyright status undetermined. For more information contact, South Carolina State Library, 1500 Senate Street, Columbia, South Carolina 29201.
URI
http://hdl.handle.net/10827/19005
Collections
SC Revenue Rulings