S.C. Code Regs. § 12-501.16

Current through Register Vol. 48, No. 5, May 24, 2024

Section 12-501.16 - State Tax Liens

A. Description: Standard forms filed in the office against personal property as a means of collecting delinquent state taxes. Information includes period ended, type and amount of taxes owed, amount of penalty, interest, total tax, name/address of taxpayer, warrant number, date of notice and demand, date assigned, and signature of tax official.

B. Retention: 10 years, then destroy.

S.C. Code Regs. 12-501.16

Added by State Register Volume 26, Issue No. 4, eff April 26, 2002.