2013 South Carolina Code of Laws
Title 12 - Taxation
CHAPTER 55 - OVERDUE TAX DEBT COLLECTION ACT
SECTION 12-55-70. Disposition of proceeds.
The proceeds of the collection assistance fee must be credited to a special account within the department and must be used to fund the South Carolina Business One Stop (SCBOS) program within the department. Any excess proceeds of the collection assistance fee above the amount required to fund the SCBOS program must be credited to the department to be retained and expended for use in budgeted operations.
HISTORY: 2005 Act No. 145, Section 4.A, eff June 7, 2005.
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