Deposit and distribution of funds collected as penalties and interest.

  1. Law
  2. South Carolina Code of Laws
  3. Taxation
  4. Uniform Method Of Collection And Enforcement Of Taxes Levied And Assessed By South Carolina Department Of Revenue
  5. Deposit and distribution of funds collected as penalties and interest.

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Penalties and interest collected under the provisions of this chapter are considered funds collected under the chapter imposing the tax and must be deposited to the appropriate fund and distributed in accordance with appropriate distribution provisions.

HISTORY: 1985 Act No. 201, Part II, Section 32A.


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