South Carolina Code of Laws — Title 12 (Taxation)

S.C. Code Ann. § 12-55-50 — Collection assistance fee; collection; waiver

The collection assistance fee is collectible as part of the debt. The department may waive the fee to the same extent as if it were a penalty.

Last amended: 2005 Act No. 145, SECTION 4.A, eff June 7, 2005.