Authority to contract with collection agency to collect delinquent taxes.

S.C. Code Ann. § 12-4-340
in effect
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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.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://www.scstatehouse.gov/code/t12c004.phpFetched: 10/17/2026

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