S.C. Code Ann. § 12-55-50: Collection assistance fee; collection; waiver.
Where this section sits in the code
- Title 12 - TAXATION
- CHAPTER 55 Overdue Tax Debt Collection Act
The collection assistance fee is collectible as part of the debt. The department may waive the fee to the same extent as if it were a penalty.
Collected 2026-09-02T06:37:04Z. Source file · JSON