A collection assistance fee may be imposed on an overdue tax debt. To impose a collection assistance fee on a tax debt, the department shall notify the taxpayer that the collection assistance fee may be imposed if the tax debt becomes overdue tax debt.
S.C. Code Ann. § 12-55-40
Imposition of collection assistance fees; notice
Known as the Overdue Tax Debt Collection Act
The act spans §§ 12–12 (9 sections).
2005 Act No. 145, SECTION 4.A, eff June 7, 2005.
Official source: South Carolina Legislature. Reproduced from public-domain South Carolina statutes; confirm against the official source for the current text. Not legal advice.