S.C. Code Regs. 12-501.14. Federal Tax Liens

A. Description: Standard forms filed in the office against personal property as a means of collecting delinquent federal taxes. Information includes period ending, type and amount of taxes owed, amount of penalty, amount of interest, total taxes, name/address of taxpayer, warrant number, date of notice and demand, date signed, and signature of tax official. B. Retention: 10 years and 30 days after date of assessment or last extension, whichever is longer, then destroy.