South Carolina Statutes
§ 12-4-340 — Authority to contract with collection agency to collect delinquent taxes.
South Carolina § 12-4-340
This text of South Carolina § 12-4-340 (Authority to contract with collection agency to collect delinquent taxes.) is published on Counsel Stack Legal Research, covering South Carolina primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
S.C. Code Ann. § 12-4-340 (2026).
Text
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.
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Legislative History
HISTORY: 1991 Act No. 50, SECTION 2; 1993 Act No. 164, Part II, SECTION 101.
Nearby Sections
15
§ 12-4-10
Department of Revenue created.§ 12-4-15
Departmental divisions; supervision.§ 12-4-20
Offices, materials and supplies.§ 12-4-310
Mandated powers and duties.§ 12-4-325
Repealed.§ 12-4-330
Witnesses before department.§ 12-4-360
Verification by department to retirement systems of information on individual income tax returns.Cite This Page — Counsel Stack
Bluebook (online)
South Carolina § 12-4-340, Counsel Stack Legal Research, https://law.counselstack.com/statute/sc/4/12-4-340.