The amount of the collection assistance fee is twenty percent of the amount of the overdue tax.
HISTORY: 2005 Act No. 145, Section 4.A, eff June 7, 2005.
Structure South Carolina Code of Laws
Chapter 55 - Overdue Tax Debt Collection Act
Section 12-55-10. Citation of chapter.
Section 12-55-20. Findings and intent.
Section 12-55-30. Definitions.
Section 12-55-40. Imposition of collection assistance fees; notice.
Section 12-55-50. Collection assistance fee; collection; waiver.
Section 12-55-60. Collection assistance fee; amount.