{"data":{"id":"us-sc/s.c.-code-ann.-12-54-170","jurisdiction":"us-sc","citation":"S.C. Code Ann. § 12-54-170","heading":"Deposit and distribution of funds collected as penalties and interest.","body":"Penalties and interest collected under the provisions of this chapter are considered funds collected under the chapter imposing the tax and must be deposited to the appropriate fund and distributed in accordance with appropriate distribution provisions.","path":["Title 12 - TAXATION","CHAPTER 54 Uniform Method of Collection and Enforcement of Taxes Levied and Assessed by South Carolina Department of Revenue"],"source_url":"https://www.scstatehouse.gov/code/t12c054.php","current_through":"2025 Session of the General Assembly","vintage":"","retrieved_at":"2026-09-02T06:36:59Z","sha256":"722682f78fe0a74c10c7f1c8206e215186cf289b30af619cd202157cd14f3015","source_id":"us-sc","stale":false,"prev":"us-sc/s.c.-code-ann.-12-54-160","next":"us-sc/s.c.-code-ann.-12-54-180"},"notice":"GroundRules: Original legal text. Not legal advice."}