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2013 South Carolina Code of Laws
Title 12 - Taxation
CHAPTER 55 - OVERDUE TAX DEBT COLLECTION ACT
SECTION 12-55-40. Imposition of collection assistance fees; notice.


SC Code § 12-55-40 (2013) What's This?

A collection assistance fee may be imposed on an overdue tax debt. To impose a collection assistance fee on a tax debt, the department shall notify the taxpayer that the collection assistance fee may be imposed if the tax debt becomes overdue tax debt.

HISTORY: 2005 Act No. 145, Section 4.A, eff June 7, 2005.

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