South Carolina Statutes

§ 12-55-70 — Disposition of proceeds.

South Carolina·Title 12 TAXATION·Ch. 55 OVERDUE TAX DEBT COLLECTION ACT
The proceeds of the collection assistance fee must be credited to a special account within the department and must be used to fund the South Carolina Business One Stop (SCBOS) program within the department. Any excess proceeds of the collection assistance fee above the amount required to fund the SCBOS program must be credited to the department to be retained and expended for use in budgeted operations.

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South Carolina § 12-55-70 (Disposition of proceeds.) — 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

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