South Carolina Statutes
§ 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.
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South Carolina § 12-55-40 (Imposition of collection assistance fees; notice.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
HISTORY: 2005 Act No. 145, SECTION 4.A, eff June 7, 2005.
Nearby Sections
9
§ 12-55-10
Citation of chapter.§ 12-55-20
Findings and intent.§ 12-55-30
Definitions.§ 12-55-60
Collection assistance fee; amount.§ 12-55-70
Disposition of proceeds.§ 12-55-90
Collection agencies.