South Carolina § 12-57-50 Entering certificates of discharge in Federal tax lien index.

South Carolina Statutes

§ 12-57-50 — Entering certificates of discharge in Federal tax lien index.

South Carolina § 12-57-50

Title 12TAXATION

Ch. 57UNIFORM FEDERAL TAX LIEN REGISTRATION ACT

This text of South Carolina § 12-57-50 (Entering certificates of discharge in Federal tax lien index.) is published on Counsel Stack Legal Research, covering South Carolina primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

S.C. Code Ann. § 12-57-50 (2026).

Text

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.

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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.

Legislative History

HISTORY: 1962 Code SECTION 65-2724; 1952 Code SECTION 65-2724; 1942 Code SECTION 2576; 1932 Code SECTION 2576; 1928 (35) 1207. Code Commissioner's Note 1997 Act No. 34, SECTION 1, directed the Code Commissioner to change all references to "Register of Mesne Conveyances" to "Register of Deeds" wherever appearing in the 1976 Code of Laws.