2019 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 (2019)

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.

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.