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South Carolina · Through 2025 Session of the General Assembly

S.C. Code Ann. § 12-55-40: Imposition of collection assistance fees; notice.

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Where this section sits in the code
  1. Title 12 - TAXATION
  2. CHAPTER 55 Overdue Tax Debt Collection Act

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.

Collected 2026-09-02T06:37:04Z. Source file · JSON

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