South Carolina · Through 2025 Session of the General Assembly

S.C. Code Ann. § 12-4-340: Authority to contract with collection agency to collect delinquent taxes.

Where this section sits in the code

Title 12 - TAXATION
CHAPTER 4 The South Carolina Department of Revenue
ARTICLE 3 General Powers and Duties

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.

Collected 2026-09-02T06:34:49Z. Source file · JSON

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