South Carolina Statutes

§ 12-55-70 — Disposition of proceeds.

South Carolina § 12-55-70
JurisdictionSouth Carolina
Title 12TAXATION
Ch. 55OVERDUE TAX DEBT COLLECTION ACT

This text of South Carolina § 12-55-70 (Disposition of proceeds.) 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. § 12-55-70 (2026).

Text

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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Legislative History

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

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Bluebook (online)
South Carolina § 12-55-70, Counsel Stack Legal Research, https://law.counselstack.com/statute/sc/55/12-55-70.