April 5, 2013

Opinion as to whether the South Carolina Department of Revenue (the “DOR”) may collect a submission/handling fee for the electronic recording of documents pursuant to S.C. Code 12-53-45 (Supp. 2012) in addition to the standard recording fee for such documents.

Requested by: The Honorable Timothy L. Nanney, Register of Deeds, Greenville County

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