Imposition of collection assistance fees; notice.

S.C. Code Ann. § 12-55-40
in effect
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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.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://www.scstatehouse.gov/code/t12c055.phpFetched: 10/17/2026

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