The collection assistance fee is collectible as part of the debt. The department may waive the fee to the same extent as if it were a penalty.
S.C. Code Ann. § 12-55-50
Collection assistance fee; collection; waiver
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.