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2017 South Carolina Code of Laws
Title 12 - Taxation
CHAPTER 4 - THE SOUTH CAROLINA DEPARTMENT OF REVENUE
Section 12-4-340. Authority to contract with collection agency to collect delinquent taxes.
Universal Citation: SC Code § 12-4-340 (2017)
The department, for the purposes of collecting delinquent taxes due from a taxpayer, may contract with a collection agency, within or without the State, for the collection of delinquent taxes, including penalties and interest as provided in Section 12-54-227.
HISTORY: 1991 Act No. 50, Section 2; 1993 Act No. 164, Part II, Section 101.
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