South Carolina Code of Laws — Title 12 (Taxation)
S.C. Code Ann. § 12-55-70
Disposition of proceeds
Official textscstatehouse.gov
The proceeds of the collection assistance fee must be credited to a special account within the department and must be used to fund the South Carolina Business One Stop (SCBOS) program within the department. Any excess proceeds of the collection assistance fee above the amount required to fund the SCBOS program must be credited to the department to be retained and expended for use in budgeted operations.
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