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South Carolina · Through 2025 Session of the General Assembly

S.C. Code Ann. § 12-55-70: Disposition of proceeds.

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

The proceeds of the collection assistance fee must be credited to a special account within the department and must be used to fund the South Carolina Business One Stop (SCBOS) program within the department. Any excess proceeds of the collection assistance fee above the amount required to fund the SCBOS program must be credited to the department to be retained and expended for use in budgeted operations.

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

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