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.
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.