South Carolina Statutes
§ 12-58-165 — Expungement of a recorded lien.
The department may take necessary action to expunge the recording of any lien imposed pursuant to Section 12-54-120, or any other provision authorizing the department to collect monies due, once the lien is fully paid and satisfied. If, upon investigation, the department determines that no taxes were due, the provisions of this section apply and the recorded lien shall be expunged as if it were fully paid and satisfied.
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South Carolina § 12-58-165 (Expungement of a recorded lien.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
HISTORY: 2013 Act No. 90, SECTION 2, eff June 13, 2013.
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.