South Carolina Code of Laws — Title 12 (Taxation)
S.C. Code Ann. § 12-55-30
Definitions
Official textscstatehouse.gov
# (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 taxpayer pursuant to the South Carolina Revenue Procedures Act.
# (3)
"Tax debt" means the total amount of tax, fees, penalties, interest, and costs for which notice has been issued by the department to the taxpayer.
# (B)
Except when the context clearly indicates a different meaning, the definitions in Section 12-60-30 also apply to this chapter.
Source: view the official text
In this chapter (9 sections)
- 12-55-10 · Citation of chapter
- 12-55-20 · Findings and intent
- 12-55-30 · Definitions
- 12-55-40 · Imposition of collection assistance fees; notice
- 12-55-50 · Collection assistance fee; collection; waiver
- 12-55-60 · Collection assistance fee; amount
- 12-55-70 · Disposition of proceeds
- 12-55-80 · Suits in courts of other states to collect taxes due; suits…
- 12-55-90 · Collection agencies