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41 chapters · 1,363 sections in this title.
S.C. Code Ann. § 12-55-10 Citation of chapter
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This chapter may be cited as the "Overdue Tax Debt Collection Act".
S.C. Code Ann. § 12-55-20 Findings and intent
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The General Assembly finds that the Department of Revenue has documented that the state's cost of collecting overdue tax debts exceeds twenty percent of the cost of collecting overdue debts. The General Assembly further finds that the cost of collecting overdue tax debts is curre…
S.C. Code Ann. § 12-55-30 Definitions
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(A) As used in this chapter: (1) "Overdue tax debt" means any part of a tax debt that remains unpaid one hundred twenty days or more after the taxpayer receives notice as defined in Section 12-55-30(A)(2). (2) "Notice" means a notice of assessment issued by the department to the …
S.C. Code Ann. § 12-55-40 Imposition of collection assistance fees; notice
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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.
