South Carolina Statutes
§ 12-58-160 — Release of lien filed in error; notification of appropriate parties; prompt action to correct error.
(A)If the department determines that filing a lien was in error, it shall mail a release to the taxpayer and the entity recording the lien as soon as possible after this determination and the receipt of lien-recording information and shall take necessary action to expunge the recording of the lien from the taxpayer's record. The release must contain a statement that the lien was filed in error. If the erroneous lien is obstructing a lawful transaction, the department shall immediately issue a release of lien to the taxpayer and the entity recording the lien.
(B)When the department releases a lien erroneously filed, notice of that fact must be mailed to the taxpayer and upon the request of the taxpayer, a copy of the release must be forwarded to the major credit reporting companies. Submi
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South Carolina § 12-58-160 (Release of lien filed in error; notification of appropriate parties; prompt action to correct error.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
HISTORY: 1995 Act No. 76, SECTION 6; 2006 Act No. 386, SECTION 32, eff June 14, 2006.
Nearby Sections
15
§ 12-58-10
Short title.§ 12-58-120
Release of levy issued or on any property.§ 12-58-160
Release of lien filed in error; notification of appropriate parties; prompt action to correct error.§ 12-58-165
Expungement of a recorded lien.§ 12-58-190
Delay or denial of refund because of audit for different tax period; disciplinary action.§ 12-58-20
Administration of chapter.