Collection assistance fee; collection; waiver.

  1. Law
  2. South Carolina Code of Laws
  3. Taxation
  4. Overdue Tax Debt Collection Act
  5. Collection assistance fee; collection; waiver.

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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.

HISTORY: 2005 Act No. 145, Section 4.A, eff June 7, 2005.


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