S.C. Code § 12-55-40

Current through 2024 Act No. 225.

Section 12-55-40 - Imposition of collection assistance fees; notice

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.

S.C. Code § 12-55-40

2005 Act No. 145, Section 4.A, eff 6/7/2005.