The department, for the purposes of collecting delinquent taxes due from a taxpayer, may contract with a collection agency, within or without the State, for the collection of delinquent taxes, including penalties and interest as provided in Section 12-54-227.
S.C. Code Ann. § 12-4-340
Authority to contract with collection agency to collect delinquent taxes
1991 Act No. 50, SECTION 2; 1993 Act No. 164, Part II, SECTION 101.
Official source: South Carolina Legislature. Reproduced from public-domain South Carolina statutes; confirm against the official source for the current text. Not legal advice.