South Carolina Statutes

§ 12-55-60 — Collection assistance fee; amount.

South Carolina·Title 12 TAXATION·Ch. 55 OVERDUE TAX DEBT COLLECTION ACT
The amount of the collection assistance fee is twenty percent of the amount of the overdue tax.

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Legislative History

HISTORY: 2005 Act No. 145, SECTION 4.A, eff June 7, 2005.

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