South Carolina Statutes
§ 12-54-170 — Deposit and distribution of funds collected as penalties and interest.
South Carolina·Title 12 TAXATION·Ch. 54 UNIFORM METHOD OF COLLECTION AND ENFORCEMENT OF TAXES LEVIED AND ASSESSED BY SOUTH CAROLINA DEPARTMENT OF REVENUE
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.
Free access — add to your briefcase to read the full text and ask questions with AI
South Carolina § 12-54-170 (Deposit and distribution of funds collected as penalties and interest.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
HISTORY: 1985 Act No. 201, Part II, SECTION 32A.
Nearby Sections
15
§ 12-54-10
Definitions.§ 12-54-110
Power of department to summon taxpayer or other person; remedy for failure to comply with summons.§ 12-54-124
Transfer of business assets; tax liens; suspension of business license; certificate of compliance.§ 12-54-125
Withdrawal of warrants of distraint.§ 12-54-126
Return of licenses.§ 12-54-130
Service upon taxpayer's employer of notice to withhold compensation; withholding by employer.§ 12-54-138
Recovery of duplicate refund.