South Carolina Statutes

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

South Carolina § 12-55-60
JurisdictionSouth Carolina
Title 12TAXATION
Ch. 55OVERDUE TAX DEBT COLLECTION ACT

This text of South Carolina § 12-55-60 (Collection assistance fee; amount.) 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. § 12-55-60 (2026).

Text

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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9
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Bluebook (online)
South Carolina § 12-55-60, Counsel Stack Legal Research, https://law.counselstack.com/statute/sc/55/12-55-60.