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.
Declaration of purpose
S.C. Code Ann. § 12-57-20, under Title 12, Chapter 57.
S.C. Code Ann. § 12-57-20