{"data":{"id":"us-sc/s.c.-code-ann.-12-55-40","jurisdiction":"us-sc","citation":"S.C. Code Ann. § 12-55-40","heading":"Imposition of collection assistance fees; notice.","body":"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.","path":["Title 12 - TAXATION","CHAPTER 55 Overdue Tax Debt Collection Act"],"source_url":"https://www.scstatehouse.gov/code/t12c055.php","current_through":"2025 Session of the General Assembly","vintage":"","retrieved_at":"2026-09-02T06:37:04Z","sha256":"ae4832b9c8e99b47b208f8890a555ad94d341fc54ba1103f173aa3e74d245415","source_id":"us-sc","stale":false,"prev":"us-sc/s.c.-code-ann.-12-55-30","next":"us-sc/s.c.-code-ann.-12-55-50"},"notice":"GroundRules: Original legal text. Not legal advice."}