South Carolina General Assembly
121st Session, 2015-2016

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Indicates Matter Stricken
Indicates New Matter

S. 714

STATUS INFORMATION

General Bill
Sponsors: Senator Alexander
Document Path: l:\council\bills\bbm\9355dg15.docx

Introduced in the Senate on April 23, 2015
Currently residing in the Senate Committee on Finance

Summary: Department of Revenue

HISTORY OF LEGISLATIVE ACTIONS 

     Date      Body   Action Description with journal page number
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   4/23/2015  Senate  Introduced and read first time (Senate Journal-page 7)
   4/23/2015  Senate  Referred to Committee on Finance (Senate Journal-page 7)

View the latest legislative information at the website

VERSIONS OF THIS BILL

4/23/2015

(Text matches printed bills. Document has been reformatted to meet World Wide Web specifications.)

A BILL

TO AMEND SECTION 12-54-122, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO TAX LIENS, SO AS TO ALLOW THE DEPARTMENT OF REVENUE TO FILE TAX LIENS VALIDLY BY IMPLEMENTING AN INTERNET ACCESSIBLE NOTICE SYSTEM.

Be it enacted by the General Assembly of the State of South Carolina:

SECTION    1.    Section 12-54-122(G) of the 1976 Code is amended by adding an item at the end to read:

"(4)    Instead of the filing of the tax lien notice pursuant to item (1), the department may implement a system of filing and indexing liens which must be accessible to the public over the Internet or through other means as the department considers appropriate. The liens filed pursuant to this item are effective statewide from the date and time they are recorded and encumber all the taxpayer's property and rights to property as provided in Section 12-54-120, regardless of the property's location. Liens filed under item (1) continue to be effective from the date and time they were recorded. Nothing in this item may be construed so as to extend the effectiveness of the lien beyond ten years from the date of filing, as provided in Section 12-54-120."

SECTION    2.    This act takes effect July 1, 2015, except that the filing of the lien notice pursuant to Section 12-54-122(G)(1) shall continue to apply until the implementation of the Internet accessible notice system pursuant to Section 12-54-122(G)(4) as contained in this act.

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This web page was last updated on April 30, 2015 at 3:31 PM