This chapter is passed for the purpose of authorizing the filing of notices of lien in accordance with the provisions of Subchapter C, Chapter 64 of Subtitle F of the Internal Revenue Code of 1986, including its predecessors and as it may be amended.
S.C. Code Ann. § 12-57-20
Declaration of purpose
Known as the Uniform Federal Tax Lien Registration Act
The act spans §§ 12–12 (8 sections).
1962 Code SECTION 65-2726; 1952 Code SECTION 65-2726; 1942 Code SECTION 2576; 1932 Code SECTION 2576; 1928 (35) 1207; 1988 Act No. 321, SECTION 1.
Official source: South Carolina Legislature. Reproduced from public-domain South Carolina statutes; confirm against the official source for the current text. Not legal advice.