There is a newer version of the South Carolina Code of Laws
2013 South Carolina Code of Laws
Title 12 - Taxation
CHAPTER 54 - UNIFORM METHOD OF COLLECTION AND ENFORCEMENT OF TAXES LEVIED AND ASSESSED BY SOUTH CAROLINA DEPARTMENT OF REVENUE
SECTION 12-54-170. Deposit and distribution of funds collected as penalties and interest.
SC Code § 12-54-170 (2013) What's This?
Penalties and interest collected under the provisions of this chapter are considered funds collected under the chapter imposing the tax and must be deposited to the appropriate fund and distributed in accordance with appropriate distribution provisions.
HISTORY: 1985 Act No. 201, Part II, Section 32A.
Disclaimer: These codes may not be the most recent version. South Carolina may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
