When filing documents relating to the enforced collection of taxes due this State with county clerks of court and registers of deeds, the department shall file those documents electronically if the clerk of court or register of deeds accepts electronic filings.
HISTORY: 2012 Act No. 135, Section 1, eff July 1, 2012.
Structure South Carolina Code of Laws
Chapter 53 - Tax Collection By Department Of Revenue
Section 12-53-20. Levy on and seizure of intangibles; notice to taxpayer.
Section 12-53-30. Preservation of seized property; expenses of seizure and sale.
Section 12-53-40. Costs and fees.
Section 12-53-45. Electronic filing of documents relating to enforced collection of taxes.
Section 12-53-50. Disposition of proceeds of sales and collections.