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.
Authority to contract with collection agency to collect delinquent taxes
S.C. Code Ann. § 12-4-340, under Title 12, Chapter 4.
S.C. Code Ann. § 12-4-340