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SC REVENUE RULING #15-6
South Carolina Department of Revenue
South Carolina Department of Revenue
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Adobe PDF, 211.81 KB
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
6/25/2015
Keywords
South Carolina Department of Revenue--Periodicals, Tax liens--South Carolina
Type
Text
Rights
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