{"data":{"id":"us-sc/s.c.-code-ann.-12-4-340","jurisdiction":"us-sc","citation":"S.C. Code Ann. § 12-4-340","heading":"Authority to contract with collection agency to collect delinquent taxes.","body":"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.","path":["Title 12 - TAXATION","CHAPTER 4 The South Carolina Department of Revenue","ARTICLE 3 General Powers and Duties"],"source_url":"https://www.scstatehouse.gov/code/t12c004.php","current_through":"2025 Session of the General Assembly","vintage":"","retrieved_at":"2026-09-02T06:34:49Z","sha256":"bf291d92641bd59e6336b4d9ed140693851a0bc8fa8186b51d369bc439bd46e8","source_id":"us-sc","stale":false,"prev":"us-sc/s.c.-code-ann.-12-4-330","next":"us-sc/s.c.-code-ann.-12-4-350"},"notice":"GroundRules: Original legal text. Not legal advice."}